PAYE & Tax Filing Deadlines in Nigeria (Tax Calendar)

Every Nigerian tax deadline in one calendar: PAYE by the 10th, VAT and WHT by the 21st, annual PIT by 31 March, CIT by 30 June — plus the exact penalty for filing late.

· NairaTax Tax Advisory Team · 16 min read

Introduction

In Nigeria, missing a tax deadline isn't just inconvenient—it's expensive. Late PAYE remittance? ₦25,000 penalty plus 10% interest per annum. Late VAT return? ₦50,000-₦100,000 plus 5% monthly interest. Late annual PIT return? ₦50,000 plus potential prosecution.

Yet many employers, SMEs, and individuals miss deadlines simply because they don't know when they're due. Nigeria's tax system has multiple deadlines across federal and state levels:

This comprehensive guide provides your 2025 tax calendar—every deadline, every penalty, and every compliance requirement for PAYE, VAT, WHT, CIT, and PIT. Bookmark this page and set reminders to never miss a deadline again.

Part 1: The Complete 2025 Tax Calendar

Monthly Deadlines (Recurring)

Tax Type Deadline What's Due Penalty for Late Filing
PAYE 10th of following month Remit employee income tax withheld in previous month ₦25,000 + 10% p.a. interest
VAT 21st of following month File VAT return and remit net VAT payable ₦50,000-₦100,000 + 5% monthly interest
WHT 21st of following month Remit withholding tax deducted + issue Form A to payees ₦25,000 + 10% p.a. interest
Development Levy Last day of following month Remit 1% of assessable profit (companies with 5+ employees) ₦5,000 + interest

Quarterly Deadlines

Tax Type Q1 Deadline Q2 Deadline Q3 Deadline Q4 Deadline
CIT Advance Payment Jan 31 Apr 30 Jul 31 Oct 31
Tertiary Education Tax Jan 31 Apr 30 Jul 31 Oct 31

Annual Deadlines

Tax Type Deadline What's Due Applies To
Personal Income Tax (PIT) March 31 Annual tax return for previous year Individuals (self-employed, directors, high earners)
Company Income Tax (CIT) June 30 Annual tax return + audited financials All companies (6 months after year-end)
Capital Gains Tax (CGT) June 30 Return for disposals in previous year (if >₦150M) Individuals and companies
Annual PAYE Returns January 31 Reconciliation of all PAYE remitted in previous year All employers

2025 Specific Dates (Month-by-Month)

January 2025:

February 2025:

March 2025:

April 2025:

May 2025:

June 2025:

July 2025:

August 2025:

September 2025:

October 2025:

November 2025:

December 2025:

Part 2: PAYE (Pay As You Earn)—Monthly Compliance

What Is PAYE?

PAYE is the system where employers deduct income tax from employee salaries and remit it to the relevant State Internal Revenue Service (SIRS) or Nigeria Revenue Service (NRS) (NRS (formerly FIRS), for federal employees).

Key Point: PAYE is not a separate tax—it's a collection mechanism for Personal Income Tax (PIT).

Who Deducts PAYE?

All employers with employees on payroll:

Exception: Self-employed individuals and directors pay PIT directly (not via PAYE)—see Part 6.

PAYE Calculation (2025 Rates)

Current Regime (2025):

Taxable Income Band Tax Rate
First ₦300,000 7%
Next ₦300,000 (₦300,001 - ₦600,000) 11%
Next ₦500,000 (₦600,001 - ₦1,100,000) 15%
Next ₦500,000 (₦1,100,001 - ₦1,600,000) 19%
Next ₦1,400,000 (₦1,600,001 - ₦3,000,000) 21%
Above ₦3,000,000 24%

Reliefs (Deductions Before Tax):

💡 Calculate Your PAYE: Use our PAYE Calculator to compute exact deductions.

PAYE Filing Process

Step-by-Step (Monthly):

  1. Calculate PAYE for all employees (by 10th of following month)
  2. Generate payment schedule (list of employees, gross pay, tax deducted)
  3. File online:
  4. Pay via Remita or bank deposit (use state-specific payment codes)
  5. Download receipt (keep for 6 years)
  6. Issue payslips to employees showing PAYE deducted

Deadline: 10th of the following month

Example:

Annual PAYE Returns

Deadline: January 31 (for previous year)

What to File:

Purpose: SIRS cross-checks your monthly remittances against your annual return. Discrepancies trigger audits.

Citation: PwC Nigeria notes that many employers fail to file annual PAYE returns, leading to SIRS assessments and penalties. The annual return is mandatory even if all monthly remittances were made on time.

PAYE Penalties

Offense Penalty
Late remittance (after 10th) ₦25,000 + 10% p.a. interest on unpaid amount
Non-remittance (deducted but not paid) ₦25,000 + 10% p.a. interest + potential prosecution
Late annual return (after Jan 31) ₦50,000
Failure to deduct PAYE Assessment + 10% penalty + interest
Falsifying PAYE returns 300% of tax evaded + imprisonment (up to 5 years)

Example:

Part 3: VAT (Value Added Tax)—Monthly Compliance

VAT Deadline: 21st of Following Month

What's Due:

Example:

VAT Filing Process

Step-by-Step:

  1. Login to NRS e-Services: https://www.firs.gov.ng
  2. Navigate to: "VAT Returns"
  3. Complete Form VAT-01:
    • Total sales (output VAT)
    • Total purchases (input VAT)
    • Net VAT payable (output minus input)
  4. Upload supporting documents:
    • Sales ledger summary
    • Purchase ledger summary
    • Input VAT analysis
  5. Submit and pay via Remita
  6. Download receipt

Processing Time: Instant (automated validation)

VAT Penalties

Offense Penalty
Late filing (after 21st) ₦50,000 (first offense), ₦100,000 (repeat)
Late payment 5% monthly interest on unpaid VAT
Non-registration (operating above ₦25M threshold) ₦10,000/month + back-assessment
Issuing invoices without VAT registration ₦50,000 per invoice

Example:

💡 Calculate Your VAT: Use our VAT Calculator to compute output VAT, input VAT, and net payable.

Part 4: WHT (Withholding Tax)—Monthly Compliance

WHT Deadline: 21st of Following Month

What's Due:

Example:

Common WHT Rates (2025)

Payment Type Rate (Company) Rate (Individual)
Dividends 10% 10%
Interest 10% 10%
Rent 10% 10%
Royalties 10% 5%
Professional fees (legal, consulting) 10% 5%
Technical/management fees 10% 5%
Construction contracts 5% 5%
Commissions 10% 5%
Directors' fees 10% -
Short-term securities (T-bills, bonds <1yr) 10% 10%

Citation: The Nigeria Tax Act 2025 introduced a new 10% WHT on short-term securities (Treasury Bills, commercial paper, bonds with maturity <1 year), effective January 1, 2025. This replaced the previous exemption.

WHT Filing Process

Step-by-Step:

  1. Calculate WHT on all qualifying payments made in the month
  2. Generate WHT schedule (list of payees, payment amounts, WHT deducted)
  3. File online:
  4. Pay via Remita
  5. Issue Form A to each payee (proof of WHT deducted—they use this to claim credit)
  6. Download receipt

Deadline: 21st of the following month

WHT Penalties

Offense Penalty
Late remittance (after 21st) ₦25,000 + 10% p.a. interest
Non-remittance ₦25,000 + 10% p.a. interest + potential prosecution
Failure to deduct WHT Assessment + 10% penalty + interest
Late issuance of Form A ₦5,000 per payee

💡 Calculate Your WHT: Use our WHT Calculator to compute WHT on various payment types.

Part 5: CIT (Company Income Tax)—Annual Compliance

CIT Annual Return Deadline: June 30

What's Due:

Deadline: June 30 (6 months after year-end for companies with December 31 year-end)

For companies with different year-ends:

CIT Rate (2025)

Standard Rate: 30% of taxable profit

Reduced Rates:

Citation: The Nigeria Tax Act 2025 introduced a full CIT exemption for companies with annual turnover below ₦100 million, replacing the previous ₦25M threshold. This benefits over 90% of Nigerian SMEs.

CIT Advance Payments (Quarterly)

Deadlines:

Amount: 25% of prior year's tax liability (or estimated current year liability)

Example:

Purpose: Spread tax payment across the year (like PAYE for companies). Advance payments are credited against final tax liability when you file annual return.

CIT Penalties

Offense Penalty
Late filing (after June 30) ₦25,000 (first month) + ₦5,000/month thereafter
Late payment 10% p.a. interest
Failure to file Assessment + 10% penalty
False returns 300% of tax evaded + imprisonment (up to 5 years)

💡 Calculate Your CIT: Use our Company Income Tax Calculator to estimate your liability.

Part 6: PIT (Personal Income Tax)—Annual Compliance

PIT Annual Return Deadline: March 31

Who Must File:

What's Due:

Deadline: March 31 (for previous year)

Example:

Who Is Exempt from Filing PIT Returns?

You don't need to file if:

Most employees fall into this category—your employer handles everything.

PIT Penalties

Offense Penalty
Late filing (after March 31) ₦50,000
Failure to file Assessment + 10% penalty + interest
False returns 300% of tax evaded + imprisonment

💡 Calculate Your PIT: Use our Personal Income Tax Calculator to estimate your liability (same rates as PAYE).

Part 7: Capital Gains Tax (CGT)—Annual Compliance

CGT Return Deadline: June 30

Who Must File:

What's Due:

Deadline: June 30 (for previous year)

CGT Rate: 10% of capital gain

Citation: The Nigeria Tax Act 2025 introduced a ₦150 million exemption threshold for capital gains tax, meaning only gains above this amount are taxable. This significantly reduces CGT burden for most Nigerians.

💡 Calculate Your CGT: Use our Capital Gains Tax Calculator to determine if you exceed the ₦150M threshold.

Part 8: State-Specific Deadlines and Variations

Lagos State (LIRS)

PAYE Deadline: 10th of following month
Portal: https://lirs.ng
Unique Requirements:

FCT (Federal Capital Territory)

PAYE Deadline: 10th of following month
Portal: https://fcttaxportal.com
Unique Requirements:

Rivers State

PAYE Deadline: 10th of following month
Portal: https://rirs.gov.ng
Unique Requirements:

Kano State

PAYE Deadline: 10th of following month
Portal: https://kirs.gov.ng
Unique Requirements:

💡 Pro Tip: Always check your state-specific tax portal for deadlines—some states have variations (e.g., Kano allows filing up to 15th for PAYE).

Part 9: How to Never Miss a Deadline (Practical Tips)

1. Set Up Calendar Reminders

Google Calendar / Outlook:

2. Use Tax Management Software

Recommended Tools:

3. Outsource to a Tax Consultant

When to Consider:

Cost: ₦50,000-₦200,000/year for SMEs (includes monthly filings + annual returns)

Benefits:

4. Automate Payments

Set up standing orders with your bank:

Caution: Only do this if you have predictable tax liabilities. For variable amounts, manual payment is safer.

5. Maintain a Tax Compliance Checklist

Monthly: ☐ Calculate PAYE (by 5th)
☐ File and pay PAYE (by 10th)
☐ Calculate VAT and WHT (by 16th)
☐ File and pay VAT and WHT (by 21st)
☐ Issue Form A to WHT payees (by 25th)
☐ Reconcile tax accounts (by month-end)

Quarterly: ☐ Pay CIT advance payment (by quarter-end)
☐ Review tax provisions (ensure adequate reserves)

Annually: ☐ File annual PAYE return (by January 31)
☐ File PIT return (by March 31—if applicable)
☐ File CIT return + audited financials (by June 30)
☐ File CGT return (by June 30—if applicable)

💡 Download Our Checklist: 2025 Tax Compliance Checklist (printable PDF)

Part 10: What Happens If You Miss a Deadline?

Immediate Actions

Step 1: File ASAP (Even If Late)

Step 2: Pay the Tax + Penalty

Step 3: Document Everything

Step 4: Communicate with Tax Authority

Penalty Waiver Requests

Grounds for Waiver:

How to Request:

  1. Write formal letter to NRS/SIRS
  2. Attach proof of reason (medical certificate, system error screenshot)
  3. Attach proof of filing and payment (show you've now complied)
  4. Submit via tax portal or in-person

Success Rate: ~30% (NRS/SIRS are strict, but first-time offenders with valid reasons often get relief)

Part 11: E-Invoicing Impact on Deadlines (July 2025)

What's Changing?

From July 1, 2025:

How It Affects Deadlines

VAT Returns:

WHT Returns:

Benefit: Filing becomes faster (5 minutes vs. 30 minutes)
Downside: Zero tolerance for errors (system auto-rejects mismatches)

💡 Learn More: See our E-Invoicing Compliance Guide for setup instructions.

Part 12: Frequently Asked Questions (FAQs)

What happens if the 10th or 21st falls on a weekend?

Answer: The deadline extends to the next business day.

Example:

Can I file early (before the deadline)?

Yes! There's no penalty for early filing. In fact, it's encouraged:

Best Practice: File by 5th (for PAYE) and 16th (for VAT/WHT) to give yourself a buffer.

Do I need to file if I have no transactions (zero return)?

Yes—for VAT and WHT.

Example:

Penalty for not filing zero return: Same as late filing (₦50,000-₦100,000 for VAT)

Exception: PAYE—if you have no employees, you don't file PAYE returns.

Can I claim a refund if I overpaid?

Yes—but the process is slow.

Scenarios:

  1. VAT refund (input VAT > output VAT—common for exporters)
  2. WHT refund (WHT deducted > actual tax liability)
  3. CIT refund (advance payments > final liability)

Process:

  1. File return showing refund position
  2. NRS/SIRS reviews (audit may be triggered)
  3. Approval: 30-90 days (sometimes longer)
  4. Payment to your bank account

Reality: Refunds can take 6-12 months. Plan cash flow accordingly.

Part 13: Action Checklist

☐ Save this tax calendar (bookmark or print)
☐ Set up calendar reminders:

Conclusion: Deadlines Are Opportunities (Not Threats)

For too long, Nigerian taxpayers have viewed deadlines as threats—something to fear, something that triggers penalties. But here's a reframe:

Deadlines are opportunities:

The Bottom Line: Missing a deadline costs ₦25,000-₦200,000 in penalties. Setting up calendar reminders costs ₦0 and takes 5 minutes. The ROI is obvious.

Key Takeaways:

✅ PAYE: 10th of each month
✅ VAT/WHT: 21st of each month
✅ PIT: March 31 (annual)
✅ CIT: June 30 (annual)
✅ Set reminders (5 days before each deadline)
✅ File early (avoid last-minute system congestion)
✅ Use our calculators (PAYE, VAT, WHT, CIT)

Never miss a deadline again. Bookmark this page, set your reminders, and stay compliant.

Related Reading

Tools & Calculators

Disclaimer: This article is for informational purposes only and does not constitute legal or tax advice. Tax deadlines and penalties can vary by state and individual circumstances. Always consult a qualified tax advisor or chartered accountant for advice specific to your situation.