Complete calendar of all tax deadlines, filing dates, and payment schedules for the 2026 tax year.
VAT filing deadlines
VAT returns must be filed on or before the 21st of the month following the month of the transaction. January transactions must be filed by 21 February, February by 21 March, and so on. Late filing attracts a penalty of N50,000 for the first month and N25,000 for each subsequent month of default.
Withholding tax remittance
WHT deducted in any month must be remitted to FIRS by the 21st of the following month, same as VAT. This applies to all WHT deducted from payments for services, rent, dividends, and other applicable transactions. WHT credit notes must be issued to vendors at the time of remittance.
Corporate Income Tax (CIT)
For companies with a December year-end, the CIT return is due by 30 June of the following year. Estimated tax payments (assessments) are due six months after the financial year-end. Companies with other year-ends file six months after their financial year closes. Late filing attracts a penalty of 10% of the tax due plus interest.
Annual returns to CAC
Every registered company in Nigeria must file annual returns with the Corporate Affairs Commission (CAC) within 42 days of the annual general meeting, or within 42 days of the anniversary of incorporation for small companies. The filing includes the company's financial statements and a return of allotments.
PAYE and payroll obligations
Employers must remit PAYE tax deducted from employee salaries to the relevant State Internal Revenue Service by the 10th of the following month. Pension contributions must be remitted within 7 working days of paying salaries. Missing these deadlines attracts penalties and can create compliance issues for your employees.
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