When is VAT due in Nigeria?

The return and payment for a month are due by the 21st of the following month, filed with the Nigeria Revenue Service.

When is PAYE remitted?

By the 10th of the month following the salary month, to the state internal revenue service where each employee lives. The employer's annual return is due by 31 January.

When is withholding tax remitted?

By the 21st of the month after the payment from which it was deducted.

When are company income tax returns due?

Six months after the company's financial year end, so 30 June for a December year end. A new company files within eighteen months of incorporation or six months after its first year end, whichever is earlier.

When is the individual tax return due?

31 March each year, covering the previous calendar year, to your state tax authority.

When is the CAC annual return due?

For business names, by 30 June each year. For companies, within 42 days of the annual general meeting.

Reference

Nigerian tax deadlines: the calendar for a small business

Monthly, annual and one-off dates in one table, with who owes each one and the calculator that works the figure.

Updated September 2026

Monthly

Obligation	Who	Due	To	Tool
PAYE remittance for the previous month	Every employer	10th of each month	State internal revenue service	PAYE calculator
VAT return and payment for the previous month	VAT-registered businesses (above the small-company threshold)	21st of each month	Nigeria Revenue Service	VAT calculator
Withholding tax return and remittance for deductions made last month	Anyone who deducted WHT from a payment	21st of each month	NRS (companies) or state IRS (individuals' income)	WHT calculator
Pension contributions for the previous monthEmployer 10% plus employee 8% of basic, housing and transport.	Employers with three or more staff	Within 7 working days of paying salaries	Employee's pension fund administrator

Annual

Obligation	Who	Due	To	Tool
Employer annual PAYE return (Form H1) for the previous yearLists every employee, gross pay, reliefs and tax deducted.	Every employer	31 January	State internal revenue service
Individual annual return of income (Form A) for the previous year	Every individual with income, including employees	31 March	State internal revenue service	How to file
Company income tax return, audited accounts and development levy	Every company, including small companies at 0%	6 months after the financial year end (30 June for a December year end)	Nigeria Revenue Service	Rates table
CAC annual returnMissing it marks the entity inactive.	Every registered business name and company	Business names: by 30 June each year. Companies: within 42 days of the annual general meeting	Corporate Affairs Commission	CAC guide
Tax clearance certificate applicationNeeds three consecutive years of filed returns.	Anyone who needs a TCC for a tender, bank or visa	Any time after filing; allow two to four weeks	State IRS (individuals) or NRS (companies)

One-off

Obligation	Who	Due	To	Tool
First company income tax return for a new company	Newly incorporated companies	Within 18 months of incorporation or 6 months after the first year end, whichever is earlier	Nigeria Revenue Service
E-invoicing go-live: medium taxpayers (₦1bn to ₦5bn turnover)	Medium taxpayers	Live since 1 July 2026; enforcement from January 2027	NRS Merchant-Buyer Solution	E-invoicing guide
E-invoicing go-live: all other businesses (below ₦1bn turnover)	Emerging taxpayers, meaning most SMEs	1 July 2027; enforcement from January 2028	NRS Merchant-Buyer Solution	E-invoicing guide

Questions people ask

When is VAT due in Nigeria?: The return and payment for a month are due by the 21st of the following month, filed with the Nigeria Revenue Service.
When is PAYE remitted?: By the 10th of the month following the salary month, to the state internal revenue service where each employee lives. The employer's annual return is due by 31 January.
When is withholding tax remitted?: By the 21st of the month after the payment from which it was deducted.
When are company income tax returns due?: Six months after the company's financial year end, so 30 June for a December year end. A new company files within eighteen months of incorporation or six months after its first year end, whichever is earlier.
When is the individual tax return due?: 31 March each year, covering the previous calendar year, to your state tax authority.
When is the CAC annual return due?: For business names, by 30 June each year. For companies, within 42 days of the annual general meeting.

Dates follow the Nigeria Tax Administration Act 2025, the VAT and withholding regulations and CAMA 2020 as checked on 2026-09-03. Where a date falls on a weekend or public holiday, file on the working day before.

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