Nigeria Tax Deadlines 2026
Every Nigerian tax filing and remittance deadline under the Nigeria Tax Act 2025, for both employers and individuals.
| Tax | Deadline | Paid to |
|---|---|---|
| PAYE | 10th day of the following month | State Internal Revenue Service |
| Employer annual PAYE return (Form H1) | 31 January | State Internal Revenue Service |
| VAT | 21st day of the following month | Nigeria Revenue Service (NRS) |
| Withholding Tax | 21st day of the following month | Nigeria Revenue Service (NRS) |
| Company Income Tax | Within 6 months of the accounting year-end | Nigeria Revenue Service (NRS) |
| Personal Income Tax (self-assessment) | 31 March each year | State Internal Revenue Service |
Who you pay
PAYE and personal income tax go to your State Internal Revenue Service. VAT, withholding tax and company income tax go to the Nigeria Revenue Service (NRS), formerly the Federal Inland Revenue Service (FIRS).
See also: PAYE calculator, the full 2026 tax calendar.