Missing a tax deadline in Nigeria doesn't just mean a sternly worded letter. It means automatic penalties — ₦100,000 in the first month, then ₦50,000 for every month you stay late. Those numbers add up shockingly fast.
This guide gives you every important tax date for 2026 — annual filings, monthly remittances, and the penalties for missing each one. Bookmark this. Set your reminders. Don't be the person who finds out about deadlines from a penalty notice.
Annual Filing Deadlines
These are the big ones — the yearly deadlines that, if missed, trigger the most significant penalties.
Personal Income Tax (PIT) — Individuals
| What | Deadline | Filed With |
|---|---|---|
| Annual PIT return (for 2025 income) | 31 March 2026 | State IRS where you reside |
This applies to everyone who earns income — whether employed, self-employed, or a business owner filing personal taxes. Your employer handling PAYE doesn't exempt you from filing an annual return.
State extensions for 2026: Lagos extended its PIT filing deadline to April 14, 2026. FCT extended to April 30, 2026. Other states may grant short extensions — check your specific State IRS for the latest. But don't rely on extensions being granted every year. Treat March 31 as your real deadline.
Company Income Tax (CIT) — Companies
| What | Deadline | Filed With |
|---|---|---|
| CIT return (companies with Dec year-end) | 30 June 2026 | Nigeria Revenue Service (NRS) |
| New companies (first return) | 18 months from incorporation | NRS |
The rule is: file within 6 months of your accounting year-end. Most Nigerian companies use a December year-end, making June 30 the default deadline. But if your year-end is March 31, your CIT deadline is September 30. Adjust accordingly.
New companies get extra time: 18 months from incorporation, or 6 months after their first accounting year-end — whichever comes later.
PAYE Annual Return of Emoluments
| What | Deadline | Filed With |
|---|---|---|
| Annual PAYE return (employer declaration) | 31 January 2026 | State IRS |
This is an employer obligation. If you run a company and have employees, you must file an annual return showing all salaries paid and PAYE deducted during the previous year. This is separate from your monthly PAYE remittances.
CAC Annual Returns
| What | Deadline | Filed With |
|---|---|---|
| Company annual return | 42 days after anniversary of incorporation | Corporate Affairs Commission |
This isn't technically a tax deadline, but it's linked — you'll need a valid TCC to file your CAC annual returns, and missing CAC returns affects your company's good standing.
Example: Chidi's company was incorporated on August 15, 2023. His CAC annual return is due 42 days after each August 15 — that's September 26 every year. If he misses it, there are CAC penalties AND it complicates his TCC application.
Monthly Recurring Deadlines
These are the ones that catch businesses off guard. They recur every single month, and missing even one triggers penalties.
PAYE Remittance
| What | Deadline | Remitted To |
|---|---|---|
| Monthly PAYE deducted from employees | 10th of the following month | State IRS |
If you deducted PAYE from employee salaries in January, that money must reach the State IRS by February 10. Every month. No exceptions.
VAT Return and Payment
| What | Deadline | Remitted To |
|---|---|---|
| Monthly VAT return + payment | 21st of the following month | Nigeria Revenue Service (NRS) |
If your business charged VAT in January, you file the VAT return AND remit the collected VAT to NRS by February 21. This is a combined filing + payment deadline.
Withholding Tax (WHT) Remittance
| What | Deadline | Remitted To |
|---|---|---|
| WHT deducted from payments | 21st of the following month | NRS (companies) / State IRS (individuals) |
If your company made payments from which WHT was deducted (rent, professional fees, contracts, etc.) in January, remit that WHT by February 21.
Quick summary of monthly dates: PAYE by the 10th. VAT and WHT by the 21st. Every month. Twelve times a year. No holidays from compliance.
The Full Calendar at a Glance
| Tax Type | Deadline | Frequency | Authority |
|---|---|---|---|
| PAYE remittance | 10th of following month | Monthly | State IRS |
| VAT return + payment | 21st of following month | Monthly | NRS |
| WHT remittance | 21st of following month | Monthly | NRS / State IRS |
| PAYE annual return | 31 January | Annual | State IRS |
| PIT annual return | 31 March | Annual | State IRS |
| CIT return (Dec year-end) | 30 June | Annual | NRS |
| CAC annual return | 42 days after anniversary | Annual | CAC |
Penalties for Missing Deadlines
Let's be specific about what late costs you. These are the penalties under the Nigeria Tax Administration Act 2025:
PIT / CIT Late Filing (Section 101 / Section 128 NTAA 2025)
- First month late: ₦100,000
- Each subsequent month: ₦50,000 per month
So if you miss your March 31 PIT deadline and don't file until August, that's: ₦100,000 + (4 × ₦50,000) = ₦300,000 in penalties. Just for being late — before any tax you actually owe.
VAT Late Remittance
- First month: ₦50,000
- Each subsequent month: ₦25,000 per month
- Plus: 10% of the amount unremitted
- Plus: Interest at the CBN Monetary Policy Rate
Example: Ngozi's company collected ₦2,000,000 in VAT during March but didn't remit by April 21. By the time she pays in July (3 months late):
Penalty: ₦50,000 + (2 × ₦25,000) = ₦100,000
10% surcharge: ₦200,000
Interest: approximately ₦100,000+ (depending on CBN rate)
Total extra cost: approximately ₦400,000 — on top of the ₦2,000,000 she already owed.
PAYE Late Remittance
- 10% penalty on the amount not remitted
- Plus interest at the prevailing CBN rate from the due date
This hits employers, not employees. But if you run a business with staff, this is your responsibility every single month.
Pro Tips: How to Never Miss a Deadline
Set Calendar Reminders With Buffer Days
Don't set your reminder for the actual deadline. Set it 2 days before:
- 8th of every month → reminder for PAYE (due on the 10th)
- 19th of every month → reminder for VAT and WHT (due on the 21st)
- March 28 → reminder for PIT annual return (due March 31)
- June 27 → reminder for CIT return (due June 30)
The 2-day buffer gives you time to gather last-minute documents, resolve payment issues, or handle portal glitches — because government portals always seem to struggle on deadline days.
Batch Your Monthly Obligations
If your business has PAYE, VAT, and WHT obligations, consider batching your preparation:
- First week of each month: Prepare all tax computations for the previous month
- By the 8th: Submit PAYE
- By the 19th: Submit VAT and WHT
This creates a routine. Routines don't get missed.
Don't Rely on Extensions
Yes, Lagos and FCT have historically granted short extensions for PIT filing. But extensions are not guaranteed, they're not always announced early, and they vary by state. Plan for the statutory deadline. If an extension comes, treat it as bonus time — not your actual plan.
Keep Records Year-Round
The reason people miss deadlines isn't usually forgetfulness — it's being unprepared. If you maintain monthly records of income, expenses, and tax deductions throughout the year, filing at deadline is just submitting what you already have. If you scramble to gather 12 months of records in March, you'll always be late.
Note: State IRS deadlines may vary. Lagos and FCT have historically granted short extensions for PIT filing. Check your specific State IRS for the latest dates. This guide uses the statutory deadlines as the baseline.
Never miss a tax deadline again
Taxly sends you deadline reminders, prepares your returns, and files on time — every time. Monthly obligations, annual returns, everything handled.
Start filing with Taxly →What If You've Already Missed a Deadline?
If you're reading this and a deadline has already passed — don't wait. File now. Here's why:
The penalty clock is ticking at ₦50,000 per month. Every month you delay adds another ₦50,000 to what you owe. Filing late is bad. Filing later is worse. Filing now stops the bleeding.
- Prepare your return as quickly as possible
- Calculate any tax owed and pay it
- File the return
- Pay the late-filing penalty
- Set up a system so it doesn't happen again
The longer you wait, the more expensive it gets. There's never a better time to file than right now.
Bottom Line
Nigerian tax deadlines are fixed and predictable. PAYE on the 10th. VAT and WHT on the 21st. PIT by March 31. CIT by June 30 (for December year-end companies). The dates don't change. The penalties for missing them don't forgive.
The difference between people who get hit with penalties and people who don't isn't knowledge — it's systems. Set reminders. Maintain records monthly. File early. And if you can't do it yourself, get someone to do it for you.
The cheapest tax penalty is the one you never pay.