When is my personal income tax return due in Nigeria?

Individual income tax returns are due by 31 March each year, filed with the State Internal Revenue Service of your state of residence. Some states grant one-off extensions in particular years, which this tool reflects.

Who do I file and pay my personal income tax to?

As an individual you deal with the State Internal Revenue Service of the state where you live, not the federal tax authority. Each state runs its own service, so your filing office depends on your state of residence.

When must an employer remit PAYE?

PAYE deducted from employees must be remitted to the state revenue service by the 10th of the following month. Missing it exposes the employer to penalties and interest.

IndividualUpdated 15 January 2026

Deadline reminder & PIT by state

Your filing and remittance dates, the revenue authority that administers your personal income tax, and a calendar file you can keep.

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About you

Your state of residence

All 36 states and the FCT.

How you earnEmployedYour employer deducts PAYE from your salary.Self-employedYou file and pay your own tax — freelance, consultancy, a business.BothA salary plus income you earn on your own account.

Residency is decided on 1 January

For personal income tax you are resident in the state where you lived on 1 January of the assessment year. Not where your employer is based. Not where you do the work. Not where you moved to in March. If you lived in Ogun on 1 January and started a Lagos job in February, Ogun is still your state for that year, and Ogun’s revenue service is who you file with. This is the single most misunderstood rule here, and filing with the wrong authority does not discharge the tax.

Choose your state of residence on the left. Your deadlines, the revenue authority you file with, and a calendar file appear here.

Every Nigerian tax deadline, in one table

The full set of filing and remittance dates, whether or not they apply to you. Where a date falls on a weekend or public holiday, revenue authorities have historically accepted the next working day — but that is practice, not a rule you can rely on. Pay early.

Nigerian tax filing and remittance deadlines
Obligation	When	Who
PAYE remittanceRemit PAYE deducted from employees in the previous month to the relevant SIRS.	10th of every month	Employers
VAT withheld at source — remittanceRemit VAT withheld from suppliers in the previous month.	14th of every month	Companies, VAT-registered
VAT return and paymentFile the VAT return for the previous month and pay any net VAT due.	21st of every month	VAT-registered, Companies, Self-employed
Federal WHT remittanceRemit WHT deducted on behalf of companies and non-residents to the NRS.	21st of every month	Companies, Employers
State WHT remittanceRemit WHT deducted from individuals and unincorporated bodies to the relevant SIRS.	30th of every month	Companies, Employers
Employer annual PAYE returnFile the annual return of emoluments and PAYE deducted for all employees for the previous year.	31 January each year	Employers
Individual income tax returnFile your personal income tax return for the previous year with the SIRS of your state of residence.	31 March each yearLagos extended the 2026 filing deadline to 14 April. This was a one-off — the 31 March statutory date applies again from 2027 unless Lagos extends it again.FCT-IRS extended the 2026 filing deadline to 30 April. This was a one-off — the 31 March statutory date applies again from 2027 unless the FCT-IRS extends it again.	Employees, Self-employed
Companies income tax returnFile the CIT self-assessment return and audited accounts within six months of the financial year-end.	6 months after your financial year-end	Companies

Common questions

When is my personal income tax return due in Nigeria?: Individual income tax returns are due by 31 March each year, filed with the State Internal Revenue Service of your state of residence. Some states grant one-off extensions in particular years, which this tool reflects.
Who do I file and pay my personal income tax to?: As an individual you deal with the State Internal Revenue Service of the state where you live, not the federal tax authority. Each state runs its own service, so your filing office depends on your state of residence.
When must an employer remit PAYE?: PAYE deducted from employees must be remitted to the state revenue service by the 10th of the following month. Missing it exposes the employer to penalties and interest.