Private tutoring is one of Nigeria's fastest-growing informal service industries. From home tutors helping primary school children in Surulere to corporate trainers delivering professional development in Abuja, Nigerian teachers and tutors are in high demand. But most operate without formal invoices - and that makes it harder to get paid reliably and harder to track income at tax time.
This guide covers professional invoicing for Nigerian tutors and private teachers.
Tutoring Pricing Models and How to Invoice Each
1. Hourly Rate (Most Common)
Charge per hour of teaching. Bill weekly or monthly depending on the regularity of sessions.
Weekly invoice example: | Description | Sessions | Rate | Amount | |---|---|---|---| | Mathematics tutoring - Week of 10 March 2026 (Mon, Wed, Fri) | 3 | ₦8,500/hr | ₦25,500 | | Total Due | | | ₦25,500 |
Monthly invoice example: | Description | Sessions | Rate | Amount | |---|---|---|---| | English Language tutoring - March 2026 (12 sessions × 1.5 hrs) | 18 hrs | ₦8,500/hr | ₦153,000 | | Total Due | | | ₦153,000 |
2. Monthly Flat Rate (Retainer)
A fixed monthly fee regardless of exact session count - ideal for predictable scheduling.
Invoice example: | Description | Amount | |---|---| | Private tutoring retainer - March 2026 (3 subjects, 3× per week) | ₦120,000 | | Total Due | ₦120,000 |
3. Per-Subject Pricing
Charge a fixed fee per subject per month or per term.
Invoice example - end of term: | Description | Months | Rate | Amount | |---|---|---|---| | Mathematics (JSS3) - January to March 2026 | 3 | ₦45,000/month | ₦135,000 | | Further Mathematics (SS1) - January to March 2026 | 3 | ₦50,000/month | ₦150,000 | | Physics (SS1) - January to March 2026 | 3 | ₦45,000/month | ₦135,000 | | Total Due | | | ₦420,000 |
4. Corporate / Professional Training
Training sessions delivered to company staff - priced per day or per programme.
Invoice example: | Description | Amount | |---|---| | Excel for Finance training - 1-day workshop, 15 participants (20 Feb 2026) | ₦280,000 | | Training materials (printed workbooks, 15 copies) | ₦22,500 | | Subtotal | ₦302,500 | | VAT (7.5%) | ₦22,688 | | Total | ₦325,188 |
VAT for Nigerian Tutors
Private Tutoring (Individual Students)
Private tutoring by individual tutors is generally treated similarly to educational services - which are VAT-exempt under the VAT Act. However, the exemption is clearest for registered educational institutions.
Practical guidance:
- Most individual private tutors are below the ₦25 million VAT threshold - no VAT registration required
- If you are below the threshold, do not charge VAT
- If your tutoring income is substantial and you have voluntarily registered for VAT, charge 7.5%
Corporate Training and Professional Development
This is clearly VATable at 7.5% - it is a professional training service, not exempt education. If you deliver corporate training and are (or should be) VAT-registered, charge VAT.
Mandatory Invoice Elements for Tutors
- Your full name or training company name
- Address and contact details
- TIN - if VAT-registered
- Student/client name - and parent name for minors
- Invoice number - sequential (e.g., TUT-2026-007)
- Invoice date and due date
- Subjects tutored and period covered
- Number of sessions and hours
- Rate and total
- Bank details or Paystack link
Payment Structure for Tutors
Private Students - Pay in Advance
Collect tutoring fees before the month or term begins. Never tutor on credit - it is nearly impossible to recover tutoring fees from parents after the service has been delivered.
Best practice:
"Tuition fees for [Month] are due by the 25th of the preceding month. Sessions will not commence until fees are received."
Corporate Training - Milestone Payment
- 50% deposit before the training date
- 50% balance within 7 days after delivery
Suspension Policy
State clearly in your agreement: "If monthly fees are not received by the due date, sessions will be suspended until payment is made." Apply this consistently.
Tracking Sessions and Attendance
For hourly billing, keep a simple session log:
| Date | Subject | Duration | Notes | |---|---|---|---| | 3 March | Maths | 1.5 hrs | Quadratic equations | | 5 March | Maths | 1.5 hrs | Exam practice | | 7 March | Maths | 1.5 hrs | Past questions review |
Share a monthly summary with parents alongside the invoice. This transparency reduces disputes and builds trust.
Getting Paid as a Nigerian Tutor
- Collect fees upfront - the golden rule
- Use Paystack - parents can pay by card or bank transfer instantly; much faster than bank-to-bank transfers
- Send invoices via WhatsApp - most Nigerian parents communicate on WhatsApp
- Issue receipts - always send a receipt when payment is received; parents may need it for school records
- Term vs monthly billing - term billing (collecting 3 months at once) improves your cash flow significantly
Create Your Tutoring Invoice
InvoiceGenerator.ng is free for Nigerian tutors and teachers. Create professional session invoices or monthly retainer bills with Paystack payment links and WhatsApp sharing in seconds.
For more on invoicing best practices, see our full Nigerian Invoicing Guide.