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TaxNaira
Compliance Calendar

Filing Deadlines

Track all Nigerian tax filing deadlines — updated for the Nigeria Tax Act 2025

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Urgent (≤7 days)
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Upcoming (≤30 days)
7
Total Deadlines Tracked
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Monthly PAYE Remittance

On TrackEmployermonthly

Employers must remit employee PAYE deductions to the State IRS by the 10th of the following month.

Due: Sun, 10 May 2026
15 days remaining
Late penalty: 10% penalty + interest

Monthly VAT Return & Remittance

On TrackBusinessmonthly

VAT-registered businesses must file VAT returns and remit collected VAT to the NRS by the 21st.

Due: Thu, 21 May 2026
26 days remaining
Late penalty: ₦10,000 per month + 10% of unpaid VAT

Monthly Withholding Tax (WHT) Filing

On TrackBusinessmonthly

Businesses must file WHT returns and remit deducted withholding taxes by the 21st of the following month.

Due: Thu, 21 May 2026
26 days remaining
Late penalty: Penalties + interest apply

Company Income Tax (CIT) Return

On TrackBusinessannual

Companies must file their annual CIT returns within 6 months of their financial year end.

Due: Tue, 30 June 2026
66 days remaining
Late penalty: ₦25,000 first month + ₦5,000 per subsequent month

Development Levy Payment

On TrackBusinessannual

Companies must pay the 4% Development Levy on assessable profits alongside CIT filing.

Due: Tue, 30 June 2026
66 days remaining
Late penalty: Penalties apply for late payment

Employer Annual PAYE Return

On TrackEmployerannual

Employers must file annual PAYE returns for all employees with the relevant State IRS.

Due: Sun, 31 January 2027
281 days remaining
Late penalty: ₦500,000 + 10% of tax due

Individual Annual Tax Return

On TrackIndividualannual

File your personal income tax return for the previous year with your State Internal Revenue Service (SIRS).

Due: Wed, 31 March 2027
340 days remaining
Late penalty: ₦50,000 + interest on unpaid tax

Official Filing Portals

NRS TaxPro Max
Federal taxes: CIT, VAT, WHT, Development Levy
LIRS eTax (Lagos)
Lagos State personal income tax & PAYE
FCT-IRS Portal
FCT/Abuja personal income tax