Nigeria · Compliance calendar
What Nigeria companies owe, and when.
Every recurring obligation for registered companies, with the instrument it comes from and what happens if it is missed.
Which of these apply to you?
Nothing is stored, and nothing is sent until a question is answered — leave one blank and you see every possibility, which for VAT means both filing categories with their different dates.
12 dated obligations shown · every possibility, because at least one question is unanswered · 1 more need your incorporation month or year end
Oct 21, 2026 Wed · 8 days
Withholding tax return
Businesses paying contractors, rent, interest or royalties · NRS
Deduction of Tax at Source (Withholding) Regulations 2024 (federal the 21st, state the 30th); Nigeria Tax Administration Act 2025 ss51, 107
Oct 21, 2026 Wed · 8 days
Administrative penalty plus interest at the prevailing Central Bank rate.Oct 30, 2026 Fri · 17 days
Withholding tax return Remitted to a State Internal Revenue Service
Businesses paying contractors, rent, interest or royalties · NRS
Deduction of Tax at Source (Withholding) Regulations 2024 (federal the 21st, state the 30th); Nigeria Tax Administration Act 2025 ss51, 107
Nov 10, 2026 Tue · 28 days
Monthly PAYE remittance
All employers · SIRS
Nigeria Tax Administration Act 2025 s51(6), s107; state PAYE regulations (remittance by the 10th)
Nov 21, 2026 Sat · 39 days
Withholding tax return
Businesses paying contractors, rent, interest or royalties · NRS
Deduction of Tax at Source (Withholding) Regulations 2024 (federal the 21st, state the 30th); Nigeria Tax Administration Act 2025 ss51, 107
Nov 21, 2026 Sat · 39 days
Administrative penalty plus interest at the prevailing Central Bank rate.Nov 30, 2026 Mon · 48 days
Withholding tax return Remitted to a State Internal Revenue Service
Businesses paying contractors, rent, interest or royalties · NRS
Deduction of Tax at Source (Withholding) Regulations 2024 (federal the 21st, state the 30th); Nigeria Tax Administration Act 2025 ss51, 107
Dec 10, 2026 Thu · 58 days
Monthly PAYE remittance
All employers · SIRS
Nigeria Tax Administration Act 2025 s51(6), s107; state PAYE regulations (remittance by the 10th)
Dec 21, 2026 Mon · 69 days
Withholding tax return
Businesses paying contractors, rent, interest or royalties · NRS
Deduction of Tax at Source (Withholding) Regulations 2024 (federal the 21st, state the 30th); Nigeria Tax Administration Act 2025 ss51, 107
Dec 21, 2026 Mon · 69 days
Administrative penalty plus interest at the prevailing Central Bank rate.Dec 30, 2026 Wed · 78 days
Withholding tax return Remitted to a State Internal Revenue Service
Businesses paying contractors, rent, interest or royalties · NRS
Deduction of Tax at Source (Withholding) Regulations 2024 (federal the 21st, state the 30th); Nigeria Tax Administration Act 2025 ss51, 107
Jan 11, 2027 Mon · 90 days
Monthly PAYE remittance
All employers · SIRS
Nigeria Tax Administration Act 2025 s51(6), s107; state PAYE regulations (remittance by the 10th)
1 that depend on your company
These have no fixed date — they follow your incorporation month, your financial year end, or a change you make.
Your financial year end
Company income tax return
NRS · Falls due a set number of months after YOUR financial year end, so the date depends on when your year closes.
All rules verified Oct 03, 2026
Nothing
missed.
Tell us about your business and we'll map the obligations that apply to it — then keep the calendar so you don't have to.