Nigerian tax deadline calendar
The dates every Nigerian taxpayer needs to know under NTA 2025 — for monthly returns (PAYE, VAT, WHT), pension/NHF remittance, and the annual filings for individuals and companies. Plus the penalty schedule so you know what missing each one actually costs.
Monthly returns
| Tax / Return | Cadence | Due | Authority | Notes |
|---|---|---|---|---|
| PAYE | Monthly | 10th of the following month | State IRS (e.g. LIRS) | Employer remits PAYE deducted from staff salaries. |
| VAT | Monthly | 21st of the following month | NRS | Output VAT minus recoverable input VAT. |
| Withholding tax (WHT) | Monthly | 21st of the following month | NRS / State IRS | Electronic schedule of TIN, address, transaction type, and invoice number required. |
| Pension (PFA) | Monthly | Within 7 days of paying salaries | Pension Fund Administrator | Employee 8% + employer 10% of pensionable emoluments. |
| NHF | Monthly | Within 30 days of paying salaries | Federal Mortgage Bank of Nigeria | 2.5% of basic salary, employee contribution. |
Annual returns
| Tax / Return | Cadence | Due | Authority | Notes |
|---|---|---|---|---|
| Employer annual return (Form H1) | Annual | January 31 | State IRS | Reconciliation of total PAYE deducted across the year. |
| Personal income tax (annual) | Annual | March 31 | State IRS | Annual return for individuals; the 2025 tax year (filed by March 31, 2026) still uses the old PITA bands. |
| Companies income tax (estimate) | Annual | 3 months after financial year-start | NRS | Self-assessment estimate of CIT for the new financial year. |
| Companies income tax (annual) | Annual | 6 months after financial year-end | NRS | Annual self-assessment return + audited accounts. |
Late-filing penalties
Late annual income tax filing
₦100,000 penalty in the first month, then ₦50,000 per month after that. False declarations: up to ₦1,000,000 fine or imprisonment.
Failure to deduct or remit PAYE / WHT
40% of the amount not deducted or remitted — almost half the tax again in fines.
Failure to file WHT schedule
10% of the amount not remitted, plus accrued interest.
Three dates that matter most
If you remember nothing else: PAYE by the 10th, VAT and WHT by the 21st, and the annual personal income tax return by March 31. Missing them is the single largest source of avoidable Nigerian tax penalties.
- 10thPAYE for the previous month
- 21stVAT and WHT for the previous month
- Mar 31Personal income tax for the prior year
Never miss a deadline again
Taxer sends you WhatsApp + email reminders ahead of every filing, prepares the schedules, and flags risk-of-penalty items on your dashboard.