BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//HelloBooks//Tax Calendar//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:Nigeria tax calendar 2026 — HelloBooks
BEGIN:VEVENT
UID:ng-paye-2026-01@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260110
DTEND;VALUE=DATE:20260111
SUMMARY:PAYE remittance — NG
DESCRIPTION: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.\nWho must file: Every employer\nLate filing: 10% of the unremitted tax plus interest at the CBN rate.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-vat-2026-01@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260121
DTEND;VALUE=DATE:20260122
SUMMARY:VAT return — NG
DESCRIPTION: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.\nWho must file: Every business making taxable supplies\nLate filing: Late payment attracts 10% of the unpaid amount plus interest at the CBN monetary policy rate plus a spread.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-wht-2026-01@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260121
DTEND;VALUE=DATE:20260122
SUMMARY:Withholding tax remittance — NG
DESCRIPTION:Withholding tax deducted during December 2025\, remitted with the monthly WHT return.\nWho must file: Companies and other withholding agents\nLate filing: 10% of the unpaid amount plus interest at the CBN rate.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-form-h1-2026@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260131
DTEND;VALUE=DATE:20260201
SUMMARY:Employer annual return (Form H1) — NG
DESCRIPTION:Annual return of emoluments paid and PAYE deducted for the preceding year\, filed with the relevant STATE internal revenue service.\nWho must file: Every employer\nLate filing: Fine\, and refusal of a tax clearance certificate.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-paye-2026-02@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260210
DTEND;VALUE=DATE:20260211
SUMMARY:PAYE remittance — NG
DESCRIPTION: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.\nWho must file: Every employer\nLate filing: 10% of the unremitted tax plus interest at the CBN rate.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-vat-2026-02@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260221
DTEND;VALUE=DATE:20260222
SUMMARY:VAT return — NG
DESCRIPTION: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.\nWho must file: Every business making taxable supplies\nLate filing: Late payment attracts 10% of the unpaid amount plus interest at the CBN monetary policy rate plus a spread.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-wht-2026-02@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260221
DTEND;VALUE=DATE:20260222
SUMMARY:Withholding tax remittance — NG
DESCRIPTION:Withholding tax deducted during January 2026\, remitted with the monthly WHT return.\nWho must file: Companies and other withholding agents\nLate filing: 10% of the unpaid amount plus interest at the CBN rate.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-paye-2026-03@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260310
DTEND;VALUE=DATE:20260311
SUMMARY:PAYE remittance — NG
DESCRIPTION: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.\nWho must file: Every employer\nLate filing: 10% of the unremitted tax plus interest at the CBN rate.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-vat-2026-03@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260321
DTEND;VALUE=DATE:20260322
SUMMARY:VAT return — NG
DESCRIPTION: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.\nWho must file: Every business making taxable supplies\nLate filing: Late payment attracts 10% of the unpaid amount plus interest at the CBN monetary policy rate plus a spread.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-wht-2026-03@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260321
DTEND;VALUE=DATE:20260322
SUMMARY:Withholding tax remittance — NG
DESCRIPTION:Withholding tax deducted during February 2026\, remitted with the monthly WHT return.\nWho must file: Companies and other withholding agents\nLate filing: 10% of the unpaid amount plus interest at the CBN rate.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-pit-2026@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260331
DTEND;VALUE=DATE:20260401
SUMMARY:Personal income tax self-assessment — NG
DESCRIPTION:Annual self-assessment return for the 2025 year of assessment\, filed with the taxpayer's state of residence.\nWho must file: Self-employed individuals and others outside PAYE-only treatment\nLate filing: Penalty and interest under the personal income tax rules.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-itf-2026@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260401
DTEND;VALUE=DATE:20260402
SUMMARY:Industrial Training Fund contribution — NG
DESCRIPTION: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.\nWho must file: Employers with 5+ employees\, or turnover of NGN 50 million or more\nLate filing: 5% interest per month on the outstanding contribution.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-paye-2026-04@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260410
DTEND;VALUE=DATE:20260411
SUMMARY:PAYE remittance — NG
DESCRIPTION: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.\nWho must file: Every employer\nLate filing: 10% of the unremitted tax plus interest at the CBN rate.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-vat-2026-04@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260421
DTEND;VALUE=DATE:20260422
SUMMARY:VAT return — NG
DESCRIPTION: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.\nWho must file: Every business making taxable supplies\nLate filing: Late payment attracts 10% of the unpaid amount plus interest at the CBN monetary policy rate plus a spread.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-wht-2026-04@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260421
DTEND;VALUE=DATE:20260422
SUMMARY:Withholding tax remittance — NG
DESCRIPTION:Withholding tax deducted during March 2026\, remitted with the monthly WHT return.\nWho must file: Companies and other withholding agents\nLate filing: 10% of the unpaid amount plus interest at the CBN rate.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-paye-2026-05@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260510
DTEND;VALUE=DATE:20260511
SUMMARY:PAYE remittance — NG
DESCRIPTION: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.\nWho must file: Every employer\nLate filing: 10% of the unremitted tax plus interest at the CBN rate.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-vat-2026-05@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260521
DTEND;VALUE=DATE:20260522
SUMMARY:VAT return — NG
DESCRIPTION: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.\nWho must file: Every business making taxable supplies\nLate filing: Late payment attracts 10% of the unpaid amount plus interest at the CBN monetary policy rate plus a spread.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-wht-2026-05@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260521
DTEND;VALUE=DATE:20260522
SUMMARY:Withholding tax remittance — NG
DESCRIPTION:Withholding tax deducted during April 2026\, remitted with the monthly WHT return.\nWho must file: Companies and other withholding agents\nLate filing: 10% of the unpaid amount plus interest at the CBN rate.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-paye-2026-06@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260610
DTEND;VALUE=DATE:20260611
SUMMARY:PAYE remittance — NG
DESCRIPTION: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.\nWho must file: Every employer\nLate filing: 10% of the unremitted tax plus interest at the CBN rate.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-vat-2026-06@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260621
DTEND;VALUE=DATE:20260622
SUMMARY:VAT return — NG
DESCRIPTION: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.\nWho must file: Every business making taxable supplies\nLate filing: Late payment attracts 10% of the unpaid amount plus interest at the CBN monetary policy rate plus a spread.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-wht-2026-06@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260621
DTEND;VALUE=DATE:20260622
SUMMARY:Withholding tax remittance — NG
DESCRIPTION:Withholding tax deducted during May 2026\, remitted with the monthly WHT return.\nWho must file: Companies and other withholding agents\nLate filing: 10% of the unpaid amount plus interest at the CBN rate.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-cit-2026@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260630
DTEND;VALUE=DATE:20260701
SUMMARY:Companies income tax return — NG
DESCRIPTION: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.\nWho must file: Existing companies\nLate filing: NGN 100\,000 for the first month and NGN 50\,000 for each month after\, plus 10% of unpaid tax and CBN-rate interest.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-paye-2026-07@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260710
DTEND;VALUE=DATE:20260711
SUMMARY:PAYE remittance — NG
DESCRIPTION: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.\nWho must file: Every employer\nLate filing: 10% of the unremitted tax plus interest at the CBN rate.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-vat-2026-07@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260721
DTEND;VALUE=DATE:20260722
SUMMARY:VAT return — NG
DESCRIPTION: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.\nWho must file: Every business making taxable supplies\nLate filing: Late payment attracts 10% of the unpaid amount plus interest at the CBN monetary policy rate plus a spread.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-wht-2026-07@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260721
DTEND;VALUE=DATE:20260722
SUMMARY:Withholding tax remittance — NG
DESCRIPTION:Withholding tax deducted during June 2026\, remitted with the monthly WHT return.\nWho must file: Companies and other withholding agents\nLate filing: 10% of the unpaid amount plus interest at the CBN rate.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-paye-2026-08@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260810
DTEND;VALUE=DATE:20260811
SUMMARY:PAYE remittance — NG
DESCRIPTION: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.\nWho must file: Every employer\nLate filing: 10% of the unremitted tax plus interest at the CBN rate.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-vat-2026-08@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260821
DTEND;VALUE=DATE:20260822
SUMMARY:VAT return — NG
DESCRIPTION: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.\nWho must file: Every business making taxable supplies\nLate filing: Late payment attracts 10% of the unpaid amount plus interest at the CBN monetary policy rate plus a spread.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-wht-2026-08@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260821
DTEND;VALUE=DATE:20260822
SUMMARY:Withholding tax remittance — NG
DESCRIPTION:Withholding tax deducted during July 2026\, remitted with the monthly WHT return.\nWho must file: Companies and other withholding agents\nLate filing: 10% of the unpaid amount plus interest at the CBN rate.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-paye-2026-09@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260910
DTEND;VALUE=DATE:20260911
SUMMARY:PAYE remittance — NG
DESCRIPTION: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.\nWho must file: Every employer\nLate filing: 10% of the unremitted tax plus interest at the CBN rate.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-vat-2026-09@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260921
DTEND;VALUE=DATE:20260922
SUMMARY:VAT return — NG
DESCRIPTION: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.\nWho must file: Every business making taxable supplies\nLate filing: Late payment attracts 10% of the unpaid amount plus interest at the CBN monetary policy rate plus a spread.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-wht-2026-09@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20260921
DTEND;VALUE=DATE:20260922
SUMMARY:Withholding tax remittance — NG
DESCRIPTION:Withholding tax deducted during August 2026\, remitted with the monthly WHT return.\nWho must file: Companies and other withholding agents\nLate filing: 10% of the unpaid amount plus interest at the CBN rate.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-paye-2026-10@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20261010
DTEND;VALUE=DATE:20261011
SUMMARY:PAYE remittance — NG
DESCRIPTION: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.\nWho must file: Every employer\nLate filing: 10% of the unremitted tax plus interest at the CBN rate.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-vat-2026-10@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20261021
DTEND;VALUE=DATE:20261022
SUMMARY:VAT return — NG
DESCRIPTION: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.\nWho must file: Every business making taxable supplies\nLate filing: Late payment attracts 10% of the unpaid amount plus interest at the CBN monetary policy rate plus a spread.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-wht-2026-10@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20261021
DTEND;VALUE=DATE:20261022
SUMMARY:Withholding tax remittance — NG
DESCRIPTION:Withholding tax deducted during September 2026\, remitted with the monthly WHT return.\nWho must file: Companies and other withholding agents\nLate filing: 10% of the unpaid amount plus interest at the CBN rate.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-paye-2026-11@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20261110
DTEND;VALUE=DATE:20261111
SUMMARY:PAYE remittance — NG
DESCRIPTION: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.\nWho must file: Every employer\nLate filing: 10% of the unremitted tax plus interest at the CBN rate.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-vat-2026-11@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20261121
DTEND;VALUE=DATE:20261122
SUMMARY:VAT return — NG
DESCRIPTION: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.\nWho must file: Every business making taxable supplies\nLate filing: Late payment attracts 10% of the unpaid amount plus interest at the CBN monetary policy rate plus a spread.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-wht-2026-11@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20261121
DTEND;VALUE=DATE:20261122
SUMMARY:Withholding tax remittance — NG
DESCRIPTION:Withholding tax deducted during October 2026\, remitted with the monthly WHT return.\nWho must file: Companies and other withholding agents\nLate filing: 10% of the unpaid amount plus interest at the CBN rate.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-paye-2026-12@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20261210
DTEND;VALUE=DATE:20261211
SUMMARY:PAYE remittance — NG
DESCRIPTION: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.\nWho must file: Every employer\nLate filing: 10% of the unremitted tax plus interest at the CBN rate.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-vat-2026-12@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20261221
DTEND;VALUE=DATE:20261222
SUMMARY:VAT return — NG
DESCRIPTION: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.\nWho must file: Every business making taxable supplies\nLate filing: Late payment attracts 10% of the unpaid amount plus interest at the CBN monetary policy rate plus a spread.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
BEGIN:VEVENT
UID:ng-wht-2026-12@hellobooks.ai
DTSTAMP:20260101T000000Z
DTSTART;VALUE=DATE:20261221
DTEND;VALUE=DATE:20261222
SUMMARY:Withholding tax remittance — NG
DESCRIPTION:Withholding tax deducted during November 2026\, remitted with the monthly WHT return.\nWho must file: Companies and other withholding agents\nLate filing: 10% of the unpaid amount plus interest at the CBN rate.\nSource: PwC — Nigeria\, Corporate: Tax administration
END:VEVENT
END:VCALENDAR