Nigeria · Nigeria Revenue Service (NRS), formerly FIRS
Nigeria tax compliance calendar 2026
Every Nigerian federal and state filing date an SME or employer needs in 2026, with the penalty for missing each one. Dates assume a 31 December financial year end.
January 2026
| Due | Return or payment | What it covers | If you miss it |
|---|---|---|---|
10 January 2026 Saturday | PAYE remittance Payroll & statutory | PAYE deducted from December 2025 payroll, remitted within 10 days of the month end to the relevant STATE internal revenue service — not to the NRS. Who files: Every employer | 10% of the unremitted tax plus interest at the CBN rate. |
21 January 2026 Wednesday | VAT return VAT | Monthly VAT return and payment for December 2025 at the 7.5% standard rate. Nigeria has no VAT registration threshold — every business making taxable supplies files. Who files: Every business making taxable supplies | Late payment attracts 10% of the unpaid amount plus interest at the CBN monetary policy rate plus a spread. |
21 January 2026 Wednesday | Withholding tax remittance Withholding tax | Withholding tax deducted during December 2025, remitted with the monthly WHT return. Who files: Companies and other withholding agents | 10% of the unpaid amount plus interest at the CBN rate. |
31 January 2026 Saturday | Employer annual return (Form H1) Annual return | Annual return of emoluments paid and PAYE deducted for the preceding year, filed with the relevant STATE internal revenue service. Who files: Every employer | Fine, and refusal of a tax clearance certificate. |
February 2026
| Due | Return or payment | What it covers | If you miss it |
|---|---|---|---|
10 February 2026 Tuesday | PAYE remittance Payroll & statutory | PAYE deducted from January 2026 payroll, remitted within 10 days of the month end to the relevant STATE internal revenue service — not to the NRS. Who files: Every employer | 10% of the unremitted tax plus interest at the CBN rate. |
21 February 2026 Saturday | VAT return VAT | Monthly VAT return and payment for January 2026 at the 7.5% standard rate. Nigeria has no VAT registration threshold — every business making taxable supplies files. Who files: Every business making taxable supplies | Late payment attracts 10% of the unpaid amount plus interest at the CBN monetary policy rate plus a spread. |
21 February 2026 Saturday | Withholding tax remittance Withholding tax | Withholding tax deducted during January 2026, remitted with the monthly WHT return. Who files: Companies and other withholding agents | 10% of the unpaid amount plus interest at the CBN rate. |
March 2026
| Due | Return or payment | What it covers | If you miss it |
|---|---|---|---|
10 March 2026 Tuesday | PAYE remittance Payroll & statutory | PAYE deducted from February 2026 payroll, remitted within 10 days of the month end to the relevant STATE internal revenue service — not to the NRS. Who files: Every employer | 10% of the unremitted tax plus interest at the CBN rate. |
21 March 2026 Saturday | VAT return VAT | Monthly VAT return and payment for February 2026 at the 7.5% standard rate. Nigeria has no VAT registration threshold — every business making taxable supplies files. Who files: Every business making taxable supplies | Late payment attracts 10% of the unpaid amount plus interest at the CBN monetary policy rate plus a spread. |
21 March 2026 Saturday | Withholding tax remittance Withholding tax | Withholding tax deducted during February 2026, remitted with the monthly WHT return. Who files: Companies and other withholding agents | 10% of the unpaid amount plus interest at the CBN rate. |
31 March 2026 Tuesday | Personal income tax self-assessment Annual return | Annual self-assessment return for the 2025 year of assessment, filed with the taxpayer's state of residence. Who files: Self-employed individuals and others outside PAYE-only treatment | Penalty and interest under the personal income tax rules. |
April 2026
| Due | Return or payment | What it covers | If you miss it |
|---|---|---|---|
1 April 2026 Wednesday | Industrial Training Fund contribution Levies | ITF contribution of 1% of annual payroll, due not later than 1 April. Applies to employers with five or more employees, and to smaller employers whose annual turnover is NGN 50 million or more. Who files: Employers with 5+ employees, or turnover of NGN 50 million or more | 5% interest per month on the outstanding contribution. |
10 April 2026 Friday | PAYE remittance Payroll & statutory | PAYE deducted from March 2026 payroll, remitted within 10 days of the month end to the relevant STATE internal revenue service — not to the NRS. Who files: Every employer | 10% of the unremitted tax plus interest at the CBN rate. |
21 April 2026 Tuesday | VAT return VAT | Monthly VAT return and payment for March 2026 at the 7.5% standard rate. Nigeria has no VAT registration threshold — every business making taxable supplies files. Who files: Every business making taxable supplies | Late payment attracts 10% of the unpaid amount plus interest at the CBN monetary policy rate plus a spread. |
21 April 2026 Tuesday | Withholding tax remittance Withholding tax | Withholding tax deducted during March 2026, remitted with the monthly WHT return. Who files: Companies and other withholding agents | 10% of the unpaid amount plus interest at the CBN rate. |
May 2026
| Due | Return or payment | What it covers | If you miss it |
|---|---|---|---|
10 May 2026 Sunday | PAYE remittance Payroll & statutory | PAYE deducted from April 2026 payroll, remitted within 10 days of the month end to the relevant STATE internal revenue service — not to the NRS. Who files: Every employer | 10% of the unremitted tax plus interest at the CBN rate. |
21 May 2026 Thursday | VAT return VAT | Monthly VAT return and payment for April 2026 at the 7.5% standard rate. Nigeria has no VAT registration threshold — every business making taxable supplies files. Who files: Every business making taxable supplies | Late payment attracts 10% of the unpaid amount plus interest at the CBN monetary policy rate plus a spread. |
21 May 2026 Thursday | Withholding tax remittance Withholding tax | Withholding tax deducted during April 2026, remitted with the monthly WHT return. Who files: Companies and other withholding agents | 10% of the unpaid amount plus interest at the CBN rate. |
June 2026
| Due | Return or payment | What it covers | If you miss it |
|---|---|---|---|
10 June 2026 Wednesday | PAYE remittance Payroll & statutory | PAYE deducted from May 2026 payroll, remitted within 10 days of the month end to the relevant STATE internal revenue service — not to the NRS. Who files: Every employer | 10% of the unremitted tax plus interest at the CBN rate. |
21 June 2026 Sunday | VAT return VAT | Monthly VAT return and payment for May 2026 at the 7.5% standard rate. Nigeria has no VAT registration threshold — every business making taxable supplies files. Who files: Every business making taxable supplies | Late payment attracts 10% of the unpaid amount plus interest at the CBN monetary policy rate plus a spread. |
21 June 2026 Sunday | Withholding tax remittance Withholding tax | Withholding tax deducted during May 2026, remitted with the monthly WHT return. Who files: Companies and other withholding agents | 10% of the unpaid amount plus interest at the CBN rate. |
30 June 2026 Tuesday | Companies income tax return Annual return | Annual self-assessment return, due within six months after the financial year end — 30 June for the 31 December year end most Nigerian companies use. Who files: Existing companies | NGN 100,000 for the first month and NGN 50,000 for each month after, plus 10% of unpaid tax and CBN-rate interest. |
July 2026
| Due | Return or payment | What it covers | If you miss it |
|---|---|---|---|
10 July 2026 Friday | PAYE remittance Payroll & statutory | PAYE deducted from June 2026 payroll, remitted within 10 days of the month end to the relevant STATE internal revenue service — not to the NRS. Who files: Every employer | 10% of the unremitted tax plus interest at the CBN rate. |
21 July 2026 Tuesday | VAT return VAT | Monthly VAT return and payment for June 2026 at the 7.5% standard rate. Nigeria has no VAT registration threshold — every business making taxable supplies files. Who files: Every business making taxable supplies | Late payment attracts 10% of the unpaid amount plus interest at the CBN monetary policy rate plus a spread. |
21 July 2026 Tuesday | Withholding tax remittance Withholding tax | Withholding tax deducted during June 2026, remitted with the monthly WHT return. Who files: Companies and other withholding agents | 10% of the unpaid amount plus interest at the CBN rate. |
August 2026
| Due | Return or payment | What it covers | If you miss it |
|---|---|---|---|
10 August 2026 Monday | PAYE remittance Payroll & statutory | PAYE deducted from July 2026 payroll, remitted within 10 days of the month end to the relevant STATE internal revenue service — not to the NRS. Who files: Every employer | 10% of the unremitted tax plus interest at the CBN rate. |
21 August 2026 Friday | VAT return VAT | Monthly VAT return and payment for July 2026 at the 7.5% standard rate. Nigeria has no VAT registration threshold — every business making taxable supplies files. Who files: Every business making taxable supplies | Late payment attracts 10% of the unpaid amount plus interest at the CBN monetary policy rate plus a spread. |
21 August 2026 Friday | Withholding tax remittance Withholding tax | Withholding tax deducted during July 2026, remitted with the monthly WHT return. Who files: Companies and other withholding agents | 10% of the unpaid amount plus interest at the CBN rate. |
September 2026
| Due | Return or payment | What it covers | If you miss it |
|---|---|---|---|
10 September 2026 Thursday | PAYE remittance Payroll & statutory | PAYE deducted from August 2026 payroll, remitted within 10 days of the month end to the relevant STATE internal revenue service — not to the NRS. Who files: Every employer | 10% of the unremitted tax plus interest at the CBN rate. |
21 September 2026 Monday | VAT return VAT | Monthly VAT return and payment for August 2026 at the 7.5% standard rate. Nigeria has no VAT registration threshold — every business making taxable supplies files. Who files: Every business making taxable supplies | Late payment attracts 10% of the unpaid amount plus interest at the CBN monetary policy rate plus a spread. |
21 September 2026 Monday | Withholding tax remittance Withholding tax | Withholding tax deducted during August 2026, remitted with the monthly WHT return. Who files: Companies and other withholding agents | 10% of the unpaid amount plus interest at the CBN rate. |
October 2026
| Due | Return or payment | What it covers | If you miss it |
|---|---|---|---|
10 October 2026 Saturday | PAYE remittance Payroll & statutory | PAYE deducted from September 2026 payroll, remitted within 10 days of the month end to the relevant STATE internal revenue service — not to the NRS. Who files: Every employer | 10% of the unremitted tax plus interest at the CBN rate. |
21 October 2026 Wednesday | VAT return VAT | Monthly VAT return and payment for September 2026 at the 7.5% standard rate. Nigeria has no VAT registration threshold — every business making taxable supplies files. Who files: Every business making taxable supplies | Late payment attracts 10% of the unpaid amount plus interest at the CBN monetary policy rate plus a spread. |
21 October 2026 Wednesday | Withholding tax remittance Withholding tax | Withholding tax deducted during September 2026, remitted with the monthly WHT return. Who files: Companies and other withholding agents | 10% of the unpaid amount plus interest at the CBN rate. |
November 2026
| Due | Return or payment | What it covers | If you miss it |
|---|---|---|---|
10 November 2026 Tuesday | PAYE remittance Payroll & statutory | PAYE deducted from October 2026 payroll, remitted within 10 days of the month end to the relevant STATE internal revenue service — not to the NRS. Who files: Every employer | 10% of the unremitted tax plus interest at the CBN rate. |
21 November 2026 Saturday | VAT return VAT | Monthly VAT return and payment for October 2026 at the 7.5% standard rate. Nigeria has no VAT registration threshold — every business making taxable supplies files. Who files: Every business making taxable supplies | Late payment attracts 10% of the unpaid amount plus interest at the CBN monetary policy rate plus a spread. |
21 November 2026 Saturday | Withholding tax remittance Withholding tax | Withholding tax deducted during October 2026, remitted with the monthly WHT return. Who files: Companies and other withholding agents | 10% of the unpaid amount plus interest at the CBN rate. |
December 2026
| Due | Return or payment | What it covers | If you miss it |
|---|---|---|---|
10 December 2026 Thursday | PAYE remittance Payroll & statutory | PAYE deducted from November 2026 payroll, remitted within 10 days of the month end to the relevant STATE internal revenue service — not to the NRS. Who files: Every employer | 10% of the unremitted tax plus interest at the CBN rate. |
21 December 2026 Monday | VAT return VAT | Monthly VAT return and payment for November 2026 at the 7.5% standard rate. Nigeria has no VAT registration threshold — every business making taxable supplies files. Who files: Every business making taxable supplies | Late payment attracts 10% of the unpaid amount plus interest at the CBN monetary policy rate plus a spread. |
21 December 2026 Monday | Withholding tax remittance Withholding tax | Withholding tax deducted during November 2026, remitted with the monthly WHT return. Who files: Companies and other withholding agents | 10% of the unpaid amount plus interest at the CBN rate. |
Obligations with no fixed date
These are real and often more urgent than the dated rows, but the law ties them to an event rather than a day of the month. They are listed without dates because inventing one would tell you to file on a day no rule names.
Companies income tax — first return of a new company
Within 18 months of incorporation OR six months after the end of the first accounting period, whichever is EARLIERThe earlier of the two limbs governs. A new company that reads only the 18-month limb will file late whenever its first accounting period ends sooner, which is the common case.
Pension contributions
Within 7 working days of paying salariesTied to the date salaries are actually paid rather than to a fixed day of the month, so it has no calendar date. Default carries a 2% per month penalty.
National Housing Fund
Within one month of deduction2.5% of basic salary, deducted and remitted within a month. Applicability varies — confirm whether your employees are in scope.
Electronic invoicing
Per transaction — continuous, not periodicNigeria's e-invoicing obligation for VAT-registered businesses is transmitted per transaction, not filed on a due date, so it does not appear as a calendar entry. HelloBooks does not transmit e-invoices to the NRS.
What this calendar does not cover
We would rather show you the gap than let a short list read as a complete one.
VAT withholding remittance date
Drafted as the 14th of the following month, but the second-model review was not confident that applies to every appointed-agent case — some regimes use the 21st. Held back until a Nigerian practitioner confirms which applies to whom.
NSITF contribution date
Drafted as the 16th of the succeeding month. The review could not confirm that this is the statutory date rather than common practice. Held back.
Tertiary education tax, state and local levies, Police Trust Fund and NITDA levies
Tertiary education tax affects every company paying CIT and is the largest omission here, but its treatment under the 2025 Acts needs confirming. State and local levies vary by state and cannot be put in a national calendar.
Dates assume a 31 December financial year end and are stated as the statute frames them. Where a due date falls on a weekend or a gazetted public holiday it may move — public holidays are not modelled here. This calendar is general information published by HelloBooks, not tax or legal advice; confirm your own position with a qualified Nigeria practitioner before you rely on it. Sources are named on every row.