Missing a tax deadline in Nigeria costs money: penalties plus interest, and sometimes a tax clearance certificate you can't get when a big contract needs it. Here is every recurring deadline a typical Nigerian company faces in 2026, in one place. Bookmark it, or let BizBooks track it for you.
What are the monthly tax deadlines in Nigeria?
| Deadline | What | Paid to | Applies if you… |
|---|---|---|---|
| 10th of next month | PAYE deducted from staff salaries | State Internal Revenue Service (where each employee lives) | have employees |
| Within 7 working days of paying salaries | Pension (8% employee + 10% employer) | Each employee's Pension Fund Administrator | have 3 or more employees |
| 21st of next month | VAT return and payment | Nigeria Revenue Service (NRS) | are VAT registered |
| 21st of next month | WHT deducted from payments to companies | NRS | deduct WHT from suppliers |
| As set by the state | WHT deducted from payments to individuals | State Internal Revenue Service | pay individual contractors |
| Monthly (with payroll) | NHF (2.5% of basic) for registered staff | Federal Mortgage Bank of Nigeria | have NHF-registered staff |
| Monthly | NSITF (1% of payroll) | NSITF | have employees |
What are the annual deadlines?
| Deadline | What | Notes |
|---|---|---|
| 31 January | Employer's annual PAYE return (Form H1) for the previous year | Summarises each employee's pay and tax for the year. Filed with the State IRS. |
| Within 6 months of year end (30 June for a December year end) | Company income tax return with audited accounts | Required even for small companies paying 0%. |
| Within 6 months of year end | Development levy (4% of assessable profit) | Not payable by small companies. |
| Annually | ITF contribution (1% of annual payroll) | For employers with 5+ staff or ₦50m+ turnover. |
| Annually (by the CAC deadline) | CAC annual returns | A corporate filing, not a tax, but needed to stay in good standing. |
What does a typical month look like?
For a company with a December year end, paying salaries on the 25th:
| Date | Task |
|---|---|
| 25 September | Run payroll and pay salaries |
| By 6 October (7 working days) | Remit September pension to PFAs |
| 10 October | Remit September PAYE to State IRS |
| 21 October | File and pay September VAT; remit September WHT |
| End of October | Close October's books |
How much should I set aside?
Keep tax money separate from operating cash, ideally in a dedicated account. A simple rule for VAT-registered service companies:
- Move 7.5% of every client payment that includes VAT into the tax account. That's your output VAT.
- When you run payroll, move PAYE + pension at the same time you pay net salaries.
- Every quarter, set aside an estimate of company income tax and development levy based on your profit to date.
What if I miss a deadline?
Penalties and interest apply for late filing and late payment under the Nigeria Tax Administration Act 2025, and repeated defaults can hold up your tax clearance certificate. If you've missed one, file and pay as soon as you can, since interest keeps growing, and talk to your tax adviser about the exact penalty for your case.
How BizBooks keeps you on time
BizBooks builds this calendar from your own records. VAT comes from invoices you issue, and PAYE, pension and contractor WHT come from the pay runs you mark as paid. Each item shows its amount and due date, turns red when overdue, and disappears once you mark it remitted. See tax tracking.
Frequently asked questions
When is PAYE due in Nigeria?
PAYE deducted from salaries must be remitted to the State Internal Revenue Service by the 10th of the following month.
When is VAT due in Nigeria?
VAT returns and payments are due by the 21st of the month after the month of supply.
When must pension contributions be remitted?
Employers must remit employee and employer pension contributions to each employee's Pension Fund Administrator within 7 working days of paying salaries.
When is the company income tax return due?
Within six months after the end of the company's financial year. For a December year end, that's 30 June of the following year.
When is the annual PAYE return (Form H1) due?
By 31 January for the previous year, filed with the State Internal Revenue Service.