Tax calendar / deadline tracker
Twelve months of filing and remittance obligations for your business, with a countdown to the next one and a calendar file you can keep.
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Your business
The year-end you are filing for.
What you are registered for
Turn this on if you charge VAT and file VAT returns. Businesses under the small-business threshold have no obligation to charge or file.
Adds the monthly PAYE remittance and the annual employer return.
New company
Your first CIT return follows a different rule from every one after it.
Enter your financial year-end on the left. Your twelve months of obligations, the countdown to the next one, 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.
| 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
- What are the monthly tax deadlines for a Nigerian company?
- Recurring monthly obligations include PAYE remittance by the 10th, the VAT return and payment by the 21st, and federal withholding tax by the 21st of the following month.
- When must a company file its income tax return?
- Companies file their income tax self-assessment and audited accounts within 6 months of their financial year-end. A brand-new company gets longer for its first return.
- When does a newly incorporated company file its first return?
- A newly incorporated company must file its first companies income tax return within 18 months of incorporation. After that, the ordinary 6-month deadline from each year-end applies.