Nigerian Tax Calendar 2026: Every Tax Deadline You Must Know

The complete Nigerian tax calendar for 2026. Monthly VAT, WHT, PAYE, annual CIT, PIT, stamp duties, and penalty deadlines — all in one reference guide.

Missing a tax deadline in Nigeria under the NTA 2025 costs ₦100,000 in the first month and ₦50,000 every month after that — per return. If you have multiple obligations (CIT, VAT, WHT, PAYE), each missed deadline generates its own penalty. A company that lets three months slip on two return types can rack up over ₦500,000 in fines before anyone notices.

This calendar puts every Nigerian tax deadline for 2026 in one place — monthly, quarterly, and annual — so you can set your reminders, plan your cash flow, and stay on the right side of the Nigeria Revenue Service. Print it, pin it to your office wall, and build it into your accounting software.

Monthly Deadlines (Every Month in 2026)

These three deadlines repeat every single month. They are the obligations most likely to be missed because of their frequency — and the ones where penalties compound fastest because each month generates a separate return.

PAYE Remittance — Within 10 Days of the Following Month

Employers must remit PAYE deducted from employees’ salaries within 10 days of the month following the deduction. January 2026 PAYE is due by 10 February. February PAYE by 10 March. And so on through the year.

This is the tightest monthly deadline. Miss it, and the penalty under NTAA Section 107 is the full amount deducted but not remitted, plus 10% per annum, plus interest at the CBN Monetary Policy Rate. Criminal prosecution is possible for persistent non-remittance — PAYE deducted from employees is treated as trust money held for the government.

VAT Return and Payment — 21st of the Following Month

All VAT-registered businesses must file a monthly VAT return and remit net VAT collected by the 21st of the month following the transaction month. December 2025 VAT is due by 21 January 2026. January 2026 VAT by 21 February 2026. And so on.

Even if you had zero transactions in a given month, you must file a nil return. Missing it attracts the same penalty as a late substantive return.

Use our VAT Calculator to verify your monthly VAT figures before filing.

WHT Remittance and Return — 21st of the Following Month

All withholding tax deducted during the month must be remitted to the NRS (for company transactions) or the State IRS (for individual transactions) by the 21st of the following month. The monthly WHT return — listing every deduction, the recipient’s TIN, and the transaction details — is due on the same date.

WHT credit notes must be issued to recipients after remittance. The penalty for failure to deduct WHT is 40% of the amount not deducted (NTAA Section 105). The penalty for failure to remit is the full amount plus 10% per annum plus CBN rate interest (NTAA Section 107).

The WHT deadlines mirror the VAT dates (21st of the following month), making it practical to process both on the same day. Many finance teams batch VAT and WHT filing together on the 15th–18th of each month, leaving a buffer before the 21st.

Annual Deadlines

These are the big ones — the deadlines that determine your Tax Clearance Certificate status and your annual compliance standing.

31 January 2026 — Employer Annual PAYE Return (for 2025)

Employers must file an annual PAYE return summarising all employee deductions for the preceding year. The return for the 2025 tax year (under the old PITA rates for January–December 2025) is due by 31 January 2026. This return lists every employee, their Tax ID, gross pay, statutory deductions, and PAYE deducted for the year. Filed with the State Internal Revenue Service.

31 January 2027 — Employer Annual PAYE Return (for 2026)

The same obligation repeats for the 2026 tax year — now computed under the NTA 2025 bands. Due by 31 January 2027. Start preparing the schedule in December 2026 to avoid a January rush.

31 March 2026 — Individual PIT Annual Return (for 2025)

Every individual earning income in Nigeria must file their annual Personal Income Tax return by 31 March of the year following the income year. The return for the 2025 income year is due by 31 March 2026. Filed with the State IRS of the state where you reside.

Under the NTAA 2025, this is now a dual obligation — your employer files the employer’s PAYE return, and you file your own individual return separately. Even if your employer handled all PAYE correctly, you must still file.

31 March 2027 — Individual PIT Annual Return (for 2026)

The 2026 income year return — computed under the NTA 2025 bands — is due by 31 March 2027. This is the first individual return fully governed by the new law.

CIT Annual Return — Within Six Months of Accounting Year-End

Companies must file their self-assessment CIT return within six months of the end of their accounting year. The deadline depends on your company’s year-end:

The CIT return must be accompanied by audited financial statements signed by an ICAN-licensed auditor, tax computation schedules, and capital allowance schedules. Returns filed by unaccredited tax practitioners are deemed not filed under the NTAA. Use our CIT Calculator to estimate your liability before filing.

Newly Incorporated Companies — First Return

Newly incorporated companies must file their first CIT return within 18 months of incorporation or six months after their first accounting period, whichever is earlier. If you incorporated in July 2026 with a December year-end, your first return covers July–December 2026 and is due by 30 June 2027 (six months after year-end) or 31 December 2027 (18 months after incorporation), whichever comes first.

Other Key Deadlines in 2026

Stamp Duty — Within 30 Days of Execution

All dutiable instruments executed in or relating to Nigeria must be stamped within 30 days of execution by the transferee or beneficiary. This includes share transfer documents, loan agreements, tenancy agreements, and property conveyances. Late stamping attracts penalties. There is no single annual deadline — the 30-day clock starts from the date each instrument is executed.

Notification of Change of Details — Within 30 Days

If you change your business address, trading name, ownership structure, or contact details, you must notify the NRS or your State IRS within 30 days. The penalty for not doing so is ₦100,000 for the first month and ₦5,000 for each subsequent month (NTAA Section 112). More importantly, an outdated address means you may miss assessment notices and objection deadlines.

Disclosure of Tax Planning Arrangements — Within 30 Days

Under the NTAA, any arrangement whose principal purpose is to obtain a tax advantage must be disclosed to the relevant tax authority within 30 days of the arrangement being implemented or the taxpayer becoming aware of it. The obligation extends to advisers, promoters, and intermediaries.

Transfer Pricing Declaration Form — Within Six Months of Year-End (or 18 Months After Incorporation)

Companies with related-party transactions must file a Transfer Pricing Declaration Form within six months of the accounting year-end or 18 months after incorporation, whichever is earlier. An updated form is required when there is a material change in group structure (such as a merger or acquisition of 20% or more).

The 2026 Calendar at a Glance

Here is a consolidated month-by-month view of every key tax event in 2026:

What the Penalties Look Like in Practice

To make the cost of missing deadlines concrete, here is what a mid-sized company faces if it falls behind on two common obligations:

Scenario: A company misses its January, February, and March 2026 VAT returns. It also misses its CIT return for the December 2025 year-end (due 30 June 2026) by three months.

VAT filing penalties (NTAA Section 101):

• January return (3 months late by April): ₦100,000 + 2 × ₦50,000 = ₦200,000
• February return (2 months late by April): ₦100,000 + 1 × ₦50,000 = ₦150,000
• March return (1 month late by April): ₦100,000
• Total VAT penalties: ₦450,000

CIT filing penalty (3 months late): ₦100,000 + 2 × ₦50,000 = ₦200,000

Combined filing penalties alone: ₦650,000 — before any late payment surcharges on the actual tax owed.

Now add the automatic surcharge under NTAA Section 142 on any unpaid VAT and CIT balances, compounding daily from the day after each deadline. For a company with ₦5 million in combined tax due, three months of surcharge at the CBN rate (approximately 27% per annum) adds roughly ₦337,500 in interest.

Total cost of three months’ inattention: over ₦987,500.

How to Build a Tax Compliance System

The deadlines are not complicated — there are only three monthly dates (10th, 21st, 21st) and a handful of annual ones. What trips companies up is not knowing the dates; it is not having a system to act on them. Here is a practical framework:

1. Set Recurring Calendar Alerts

For every deadline, set two alerts: one a week before (preparation reminder) and one two days before (final action reminder). Use Google Calendar, Outlook, or any tool your team checks daily. The reminders should name the specific obligation (for example, “VAT Return — January 2026 — file by 21 February”).

2. Designate a Compliance Owner

One person in your organisation should own the tax compliance calendar. Whether it is the CFO, the accountant, or an outsourced tax agent, there must be a single point of accountability. Shared responsibility means no one acts.

3. Process Monthly Obligations in a Batch

Between the 5th and 15th of each month, batch-process all three monthly obligations: reconcile PAYE deductions, compile VAT input and output, and schedule WHT remittances. File by the 15th–18th to leave a buffer before the 10th (PAYE) and 21st (VAT/WHT) deadlines.

4. Start Annual Returns Early

Do not wait until the deadline month to begin. Start the CIT return preparation at the close of the accounting year — engage auditors in January (for December year-end companies), have audited accounts ready by March, and file by April or May. The same applies to individual PIT returns — gather payslips, rent receipts, and deduction evidence in January, and file by early March.

5. Use Accounting Software With Tax Modules

Modern accounting packages (QuickBooks, Sage, Zoho Books) can automate VAT calculations, PAYE computations, and deadline tracking. If your software supports it, configure it to generate NRS-compatible schedules for VAT and WHT returns. The less manual data entry between your books and the filing portal, the fewer errors and the faster the filing.

6. File First, Pay Later If Needed

Filing and payment are separate obligations with separate penalties. If cash flow is tight on a deadline date, file the return on time and pay what you can. The filing penalty stops once the return is submitted. The payment surcharge continues but is smaller than the combined cost of late filing plus late payment. Always file first.

7. Engage an Accredited Tax Agent for Company Returns

Under the NTAA, company CIT returns filed by unaccredited practitioners are deemed not filed. Ensure your tax agent is accredited with the NRS. Confirm this before the filing deadline — discovering your agent is unaccredited after they have submitted your return is a costly problem.

Deadlines That Apply to Specific Taxpayers

Petroleum Companies

Monthly royalty returns must be filed by the 14th of the following month. Annual royalty returns are due within five months of the accounting year-end. Penalties for late petroleum filing are severe — ₦10 million on the first day of default, plus ₦2 million for each subsequent day.

Mining Companies

Mining royalty returns are due by the 21st of the month following the transaction. The same monthly WHT and VAT deadlines apply.

Non-Resident Companies

NRCs with a PE or SEP in Nigeria must file monthly returns of 2% minimum tax on gross monthly Nigerian revenue. Monthly VAT returns apply if the NRC is VAT-registered. CIT returns follow the standard six-month-after-year-end deadline.

Virtual Asset Service Providers (VASPs)

VASPs must register with the NRS and file periodic returns disclosing transaction and income information for Nigerian users. Failure to comply carries ₦10 million for the first month and ₦1 million for each subsequent month, plus potential licence revocation by the SEC.

Final Thoughts

There are precisely three monthly dates that matter for most Nigerian businesses: the 10th (PAYE), the 21st (VAT), and the 21st (WHT). Add the annual CIT deadline (six months after year-end), the individual PIT deadline (31 March), and the employer PAYE annual return (31 January), and you have the complete calendar. Every other obligation — stamp duties, TP declarations, disclosure of tax planning arrangements — runs on event-triggered 30-day clocks.

The NTA 2025 penalty regime is designed so that compliance is dramatically cheaper than non-compliance. A ₦100,000 first-month penalty that escalates by ₦50,000 every month, combined with daily surcharges on unpaid tax, creates a system where even short delays become expensive. The solution is not complex tax planning — it is a calendar, a process, and the discipline to act a week before every deadline.

Use our PAYE Calculator to verify employee tax figures, the VAT Calculator for monthly VAT, and the CIT Calculator for annual company tax. File through the NRS Self-Service Portal at selfservice.nrs.gov.ng. If your compliance is already behind, engage a professional from our Tax Professional Directory to catch up before the penalties compound further. For the latest updates on filing requirements and enforcement, bookmark nrs.gov.ng.

FAQs About the Nigerian Tax Calendar 2026

What are the three monthly tax deadlines?

PAYE remittance by the 10th of the following month. VAT return and payment by the 21st of the following month. WHT remittance and return by the 21st of the following month. These three dates repeat every month throughout the year.

When is the CIT annual return due?

Within six months of the end of your company’s accounting year. For a December 2025 year-end, the deadline is 30 June 2026. For a December 2026 year-end, it is 30 June 2027. Newly incorporated companies have 18 months from incorporation or six months after their first accounting period, whichever is earlier.

When must individuals file their annual tax return?

By 31 March of the year following the income year. The return for the 2025 income year is due by 31 March 2026. The return for the 2026 income year is due by 31 March 2027. Filed with the State Internal Revenue Service where you reside.

Do I still need to file a nil VAT return if I had no transactions?

Yes. A nil return must be filed by the 21st even if you had zero transactions during the month. Not filing a nil return attracts the same penalty as a late substantive return — ₦100,000 for the first month and ₦50,000 for each subsequent month.

What is the penalty for missing a filing deadline?

Under NTAA Section 101, the penalty for late filing (or filing incomplete or inaccurate returns) is ₦100,000 for the first month of default and ₦50,000 for each subsequent month. This is separate from any late payment surcharge, which accrues daily on unpaid tax from the day after the due date.

Is it better to file on time but pay late, or do both late?

Always file on time, even if you cannot pay immediately. The filing penalty stops once the return is submitted. The payment surcharge continues until the tax is paid, but it is cheaper than the combined cost of late filing plus late payment. Filing first protects you from the larger penalty.

Where do I file my tax returns?

Companies file CIT, VAT, and WHT returns on the NRS Self-Service Portal at selfservice.nrs.gov.ng. Individuals file PIT returns with the State Internal Revenue Service where they reside. Employer PAYE returns are filed with the relevant State IRS (or the NRS for specified categories like military and police officers).