Decorative background: Marinus van Reymerswaele's painting The Tax Collectors (1540s, public domain), drawn in gold text characters.
Private AI · NRS Circular 2026/21
Know your crypto tax.Tell no one.
Paste your NEAR account and Uwii works out your 2026 Nigerian crypto tax. The AI runs in verified, sealed hardware, and your answers stay on your device.
Finished report: cached demo result · questions answered for illustration · no AI call
Example report
Final- Total VA income
- ₦596.97
- Net disposal gains
- ₦228,469.63
- Chargeable VA
- ₦229,066.60
52 lines, each citing its paragraph of the circular. For example:
- Staking reward13 Oct 2026 · 7.1 event 9; 9.5₦3.91
- Swap, gain08 Oct 2026 · 9.1.2; 9.3.2; Illustration 3₦27,569.55
- Sale for naira, gain13 Oct 2026 · 7.1 events 3-4; 9.1.2₦762.65
Example: rybergh44.near, questions answered for illustration
Measured 2026-11-14: the test suite, the anchor contract's state on testnet (uwii-anchor.testnet), and the demo scan (117 of 125 transactions labelled by the NRS rules). The privacy-check total is the committed demo run's; a live scan can differ, because NEAR AI can return several model reports and each one is checked.
01How it works
Three steps. Scan, answer, file.
Fixed tax rules first, private AI only for what they can't label, then a report that cites the circular line by line. Built with NEAR AI, Rhea and NEAR Intents.
Step 01: Scan privately
Your transactions are classified by fixed tax rules, and the few they can't label by an AI running in verified secure hardware.
Step 02: Answer a few questions
Only what the chain can't tell us, like who sent you money and why, in plain English. Your answers stay in your browser.
Step 03: Get your crypto tax report
Every line cites the circular; hand it to your consultant or file it yourself.
02Why trust the number
Checked and cited. Proven, then anchored.
Other crypto-tax apps upload your whole financial life. Uwii's server never sees your answers. The one exception: your answers reach Uwii only if you choose to anchor; even then, your name, TIN and state are never sent. Four things you can check yourself.
Checked against the NRS's own worked examples
Automated tests reproduce the circular's Illustrations 2 and 3 to the kobo: a naira purchase and sale, and a crypto-to-crypto swap.
Read the tests on GitHub (opens in a new tab)Every line cites the circular
Each income, disposal and fee line shows the paragraph it follows, with a plain explanation of the treatment.
See the demo resultPrivate by proof, not by promise
The hardware checks and signed AI responses are recorded with every scan, and you can read them.
Anchored on NEAR
A final report's fingerprint can be written to NEAR testnet, so anyone can check that the exact report existed and hasn't changed.
Verify a report
Where your data goes
| Data | Where it goes |
|---|---|
| Your NEAR account's public transactions | Read by Uwii's server from NearBlocks and NEAR RPC (public data). |
| Transactions the rules can't label (public on-chain fields only, sanitised) | Sent to NEAR AI Cloud, inside verified sealed hardware. |
| Your answers, other income, reliefs | Your browser only; sent to Uwii only if you choose to anchor. If an answer adds a source leg the scan did not price, that asset and date (nothing else) go to Uwii's price lookup. |
| Name, TIN, state | Your browser and the PDF only; never sent. |
| Report fingerprint | Written on NEAR only when you choose to anchor. The Export page looks it up, read-only, to show whether it is already anchored. |
03Who it's for
Paid, staked or swapped on NEAR in 2026.
Individuals filing personal income tax in Nigeria.
- Freelancers and remote workers paid in USDC or NEARPayment received in crypto is income at its value on the day you got it.
- NEAR stakersStaking rewards are income as they arrive, day by day.
- Traders and swappersEach swap is a disposal of what you gave up, with its own gain or loss.
- Anyone who received crypto as paymentFor goods, services or work, the value received counts as income.
04Scope
What Uwii can do, and what it can't yet.
Can
- Individuals
- NEAR accounts (one account scanned at a time)
- Tax year 2026
- Personal income tax on crypto income and gains
- Accounts you own: transfers between them are not taxed
- Naira P2P purchases and sales, from your answers
Can't (yet)
- Not supported: Companies
- Not supported: VAT
- Not supported: Filing for you
- Not supported: Other chains
- Not supported: Exchange CSV import
Your answers drive the result. Keep receipts for anything bought or sold for naira.
05FAQ
Questions, answered plainly.
Is this tax advice?
No. Uwii produces a computation for review, not tax advice. Have a tax professional check it before you rely on it.
Where do I file?
With the Internal Revenue Service of the state you live in (FCT residents: FCT-IRS). The annual return for 2026 income is due by 31 March 2027.
Can Uwii see my data?
Your NEAR transactions are public on the chain. Your answers, other income, reliefs and personal details are processed in your browser and sent to Uwii only if you choose to anchor; even then, your name, TIN and state are never sent. The deterministic tax rules label your transactions on Uwii's server during the scan; the AI step for the ones they can't label runs in verified secure hardware, and you can read the proof.
What if I don't know an answer?
Choose “I don't know”. That transaction stays out of the totals, and the report stays a draft and says why.
What if Uwii gets a transaction wrong?
Fixed NRS rules label first; the private AI labels only what they can't, and anything it is unsure of, or whose response signature does not verify, becomes a question for you. On the Questions page you answer each group and can change the answer for any single transaction in it; other accounts you list when you start a scan are treated as your own, so transfers between them are not income. Every line shows whether a rule, the AI or you labelled it, and the circular paragraph it follows. Dollar prices come from CoinGecko, or the token's Rhea pool when CoinGecko has no listing, and naira rates from the CBN NFEM table. A line labelled confidently by a rule or the AI cannot be changed in the app yet: your tax consultant can see where each figure came from in the PDF and CSV.
What is the report fingerprint?
A SHA-256 code computed from everything in the report except your personal details. Any change to the report changes it. If you anchor a final report, only this code is written to NEAR testnet, and anyone can check it on the Verify page.
Do I need to file if I owe nothing?
Generally yes. Under the Nigeria Tax Administration Act 2025, individuals with income are expected to file an annual return even when no tax is due. Confirm with your State IRS or a tax professional.
New to crypto tax? Read the plain-English guide