Free tool
Nigerian tax and compliance calendar
Pick the deadlines that apply to your business and see the next 12 months at a glance: tax remittances to the Nigeria Revenue Service (NRS), formerly FIRS, and your state revenue service, annual returns, data protection and tender certificates. Then add them to your own calendar.
Your next 12 months
40 deadlines from 28 Sep 2026.
October 2026
PAYE remittance
Remit the PAYE deducted from last month’s salaries to the state internal revenue service where each employee lives. Falls on a weekend: file early.
Monthly VAT return
File last month’s VAT return and pay the VAT to the Nigeria Revenue Service (NRS), formerly FIRS.
Withholding tax remittance
Remit the withholding tax you deducted from payments last month, with the schedule.
November 2026
PAYE remittance
Remit the PAYE deducted from last month’s salaries to the state internal revenue service where each employee lives.
Monthly VAT return
File last month’s VAT return and pay the VAT to the Nigeria Revenue Service (NRS), formerly FIRS. Falls on a weekend: file early.
Withholding tax remittance
Remit the withholding tax you deducted from payments last month, with the schedule. Falls on a weekend: file early.
December 2026
PAYE remittance
Remit the PAYE deducted from last month’s salaries to the state internal revenue service where each employee lives.
Monthly VAT return
File last month’s VAT return and pay the VAT to the Nigeria Revenue Service (NRS), formerly FIRS.
Withholding tax remittance
Remit the withholding tax you deducted from payments last month, with the schedule.
Tender compliance certificates lapse
Tender compliance certificates, such as the PenCom, NSITF and ITF certificates, usually run to 31 December. Renew them before you bid in the new year.
January 2027
PAYE remittance
Remit the PAYE deducted from last month’s salaries to the state internal revenue service where each employee lives. Falls on a weekend: file early.
Monthly VAT return
File last month’s VAT return and pay the VAT to the Nigeria Revenue Service (NRS), formerly FIRS.
Withholding tax remittance
Remit the withholding tax you deducted from payments last month, with the schedule.
Employer annual PAYE return
File the employer’s annual return of staff pay and PAYE for the previous calendar year with the state internal revenue service.
February 2027
PAYE remittance
Remit the PAYE deducted from last month’s salaries to the state internal revenue service where each employee lives.
Monthly VAT return
File last month’s VAT return and pay the VAT to the Nigeria Revenue Service (NRS), formerly FIRS. Falls on a weekend: file early.
Withholding tax remittance
Remit the withholding tax you deducted from payments last month, with the schedule. Falls on a weekend: file early.
March 2027
PAYE remittance
Remit the PAYE deducted from last month’s salaries to the state internal revenue service where each employee lives.
Monthly VAT return
File last month’s VAT return and pay the VAT to the Nigeria Revenue Service (NRS), formerly FIRS. Falls on a weekend: file early.
Withholding tax remittance
Remit the withholding tax you deducted from payments last month, with the schedule. Falls on a weekend: file early.
Personal income tax annual return
File your personal income tax return for the previous year with the state internal revenue service where you live.
April 2027
PAYE remittance
Remit the PAYE deducted from last month’s salaries to the state internal revenue service where each employee lives. Falls on a weekend: file early.
Monthly VAT return
File last month’s VAT return and pay the VAT to the Nigeria Revenue Service (NRS), formerly FIRS.
Withholding tax remittance
Remit the withholding tax you deducted from payments last month, with the schedule.
May 2027
PAYE remittance
Remit the PAYE deducted from last month’s salaries to the state internal revenue service where each employee lives.
Monthly VAT return
File last month’s VAT return and pay the VAT to the Nigeria Revenue Service (NRS), formerly FIRS.
Withholding tax remittance
Remit the withholding tax you deducted from payments last month, with the schedule.
NDPC compliance audit return
File your data protection compliance audit return (CAR) with the Nigeria Data Protection Commission. For reference, the 2026 deadline was 30 May; confirm this year’s date with the NDPC.
June 2027
PAYE remittance
Remit the PAYE deducted from last month’s salaries to the state internal revenue service where each employee lives.
Monthly VAT return
File last month’s VAT return and pay the VAT to the Nigeria Revenue Service (NRS), formerly FIRS.
Withholding tax remittance
Remit the withholding tax you deducted from payments last month, with the schedule.
July 2027
PAYE remittance
Remit the PAYE deducted from last month’s salaries to the state internal revenue service where each employee lives. Falls on a weekend: file early.
Monthly VAT return
File last month’s VAT return and pay the VAT to the Nigeria Revenue Service (NRS), formerly FIRS.
Withholding tax remittance
Remit the withholding tax you deducted from payments last month, with the schedule.
August 2027
PAYE remittance
Remit the PAYE deducted from last month’s salaries to the state internal revenue service where each employee lives.
Monthly VAT return
File last month’s VAT return and pay the VAT to the Nigeria Revenue Service (NRS), formerly FIRS. Falls on a weekend: file early.
Withholding tax remittance
Remit the withholding tax you deducted from payments last month, with the schedule. Falls on a weekend: file early.
September 2027
PAYE remittance
Remit the PAYE deducted from last month’s salaries to the state internal revenue service where each employee lives.
Monthly VAT return
File last month’s VAT return and pay the VAT to the Nigeria Revenue Service (NRS), formerly FIRS.
Withholding tax remittance
Remit the withholding tax you deducted from payments last month, with the schedule.
This is a guide, not tax or legal advice. The figure from the agency is the one that counts.
Where each date comes from
The rule behind each deadline, with the source we checked it against.
Monthly VAT return
the 21st day of the following month
Source: Nigeria Tax Administration Act, 2025 (Act No. 5), certified text edited for 2026 — National Assembly of Nigeria · Last checkedWithholding tax remittance
the 21st day of the following month
Source: Nigeria Tax Administration Act, 2025 (Act No. 5), certified text edited for 2026 — National Assembly of Nigeria · Last checkedPAYE remittance
the 10th day of the following month
Source: LIRS – FAQS - Lagos State Internal Revenue Service · Last checkedEmployer annual PAYE return
31 January
Source: Nigeria Tax Administration Act, 2025 (Act No. 5), certified text edited for 2026 — National Assembly of Nigeria · Last checkedPersonal income tax annual return
31 March each year
Source: IMPORTANT TAX REMINDER – ANAMBRA STATE RESIDENTS – AIRS · Last checkedCAC annual return: who is liable when it is late
the company and each of its directors and officers
Source: PUBLIC NOTICE ON THE FULL APPLICATION OF PENALTIES FOR FAILURE TO FILE ANNUAL RETURNS BY COMPANIES AND RECOVERY OF PENALTIES AGAINST COMPANY DIRECTORS AND OFFICERS | Corporate Affairs Commission · Last checkedNDPC compliance audit return
30 May 2026
Source: NDPC data controller registration in Nigeria 2026 — Global Advisory Experts · Last checkedTender compliance certificates lapse
valid until 31 December of the bidding year
Source: FCTA invitation to tender (Sept 2026) — Naija Business · Last checked
Questions about the calendar
What is in the calendar download?
An .ics file with each deadline you picked for the next 12 months, as all-day events with a reminder the day before. It works with Google Calendar, Apple Calendar and Outlook. The file does not update itself, so download it again when you want the following months.
What happens when a deadline falls on a weekend?
The calendar keeps the date the rule gives and adds a note: “Falls on a weekend: file early.” Portals and banks may be slower at weekends, so plan to file on the working day before.
Does the calendar cover state taxes?
It covers monthly PAYE, which employers remit by the 10th day of the following month, the employer’s annual PAYE return and the personal income tax annual return. It does not cover other state levies, which vary from state to state.
Why does the CAC annual return use my incorporation date?
The CAC annual return is tied to your company’s incorporation date, and the exact filing window depends on the company type. The calendar marks the anniversary so you can plan ahead. The CAC annual return penalty calculator estimates what a late return may cost.