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Tax deadline calendar
October 2026
21in 7 days
VAT return & payment
Return for September
21in 7 days
Withholding tax remittance
WHT deducted in September
November 2026
10in 27 days
PAYE remittance
Employee tax deducted in October
21in 38 days
VAT return & payment
Return for October
21in 38 days
Withholding tax remittance
WHT deducted in October
December 2026
10in 57 days
PAYE remittance
Employee tax deducted in November
21in 68 days
VAT return & payment
Return for November
21in 68 days
Withholding tax remittance
WHT deducted in November
January 2027
1in 79 days
E-invoicing enforcement: medium taxpayers
Turnover ₦1bn–₦5bn must issue invoices through NRS MBS
10in 88 days
PAYE remittance
Employee tax deducted in December
21in 99 days
VAT return & payment
Return for December
21in 99 days
Withholding tax remittance
WHT deducted in December
31in 109 days
Employer annual PAYE return
Full-year employee earnings and tax
February 2027
10in 119 days
PAYE remittance
Employee tax deducted in January
21in 130 days
VAT return & payment
Return for January
21in 130 days
Withholding tax remittance
WHT deducted in January
March 2027
10in 147 days
PAYE remittance
Employee tax deducted in February
21in 158 days
VAT return & payment
Return for February
21in 158 days
Withholding tax remittance
WHT deducted in February
31in 168 days
Personal income tax return
Self-assessment for the prior year
Dates shown for a December year-end. E-invoicing dates follow the NRS phased rollout. Where a date falls on a weekend or public holiday, file on the preceding working day. Rules last reviewed: October 2026.
Regulatory updates
E-invoicingJul 2026
E-invoicing now mandatory in phases
Invoices must pass through the NRS Merchant-Buyer Solution via an approved provider. Large taxpayers are already due; ₦1bn–₦5bn turnover is enforced from January 2027, smaller businesses from 2028. Penalties start at ₦200,000 per invoice.
Ask how this affects you →Tax lawJan 2026
Nigeria Tax Act 2025 takes effect
Several principal tax laws are consolidated into one Act, changing how companies and individuals compute and file.
Ask how this affects you →Personal taxJan 2026
New personal income tax bands
The first ₦800,000 of annual income is tax-free, with progressive rates rising to 25% above ₦50m.
Ask how this affects you →Company taxJan 2026
Small company relief widened
Companies with turnover up to ₦100m and fixed assets up to ₦250m are exempt from company income tax.
Ask how this affects you →Tax authority2026
FIRS becomes the Nigeria Revenue Service
The federal tax authority now operates under a new name and broader mandate. Expect portal and correspondence changes.
Ask how this affects you →LeviesJan 2026
Development levy replaces sector levies
A single development levy on assessable profits of larger companies replaces several earmarked levies.
Ask how this affects you →CACOngoing
Annual returns enforcement continues
Companies with outstanding annual returns risk penalties and strike-off. Check your filing status now.
Ask how this affects you →