Nigerian Tax Deadline Calendar
See key Nigerian tax due dates, save the ones you need, and quickly spot the items that still need a profile or authority check.
Use this calendar free. Premium adds filtered calendar saves and reminder emails for the deadlines that match your profile.
Fixed dates
26
Deadlines with a specific due date in the selected due-date year.
With conditions
12
Dates that include a profile or authority condition before you rely on them.
Verified on
5 Jul 2026
Official guidance reviewed on this date.
Next due
10
Jul 2026
5 days leftAfrica/Lagos
PAYE Remittance - June 2026
PAYE deductions for June 2026 salaries.
Due: Friday, 10 July 2026
Period covered: June 2026 payroll
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Filter
Choose a due-date year
Due-date year keeps January and December obligations visible even when the tax period crossed into another year.
Coming up
Next deadlines in 2026
PAYE Remittance - June 2026
PAYE deductions for June 2026 salaries.
VAT Return - June 2026
VAT return for taxable supplies in June 2026.
PAYE Remittance - July 2026
PAYE deductions for July 2026 salaries.
VAT Return - July 2026
VAT return for taxable supplies in July 2026.
Full due-date list
All deadlines in 2026
VAT Return - December 2025
VATDecember 2025 taxable supplies
Confirm it applies: Small businesses are exempt from monthly VAT returns unless they opt in or cease to qualify for the exemption.
Employer Annual PAYE Return
PAYEEmployees in employment during 2025
VAT Return - January 2026
VATJanuary 2026 taxable supplies
Confirm it applies: Small businesses are exempt from monthly VAT returns unless they opt in or cease to qualify for the exemption.
VAT Return - February 2026
VATFebruary 2026 taxable supplies
Confirm it applies: Small businesses are exempt from monthly VAT returns unless they opt in or cease to qualify for the exemption.
VAT Return - March 2026
VATMarch 2026 taxable supplies
Confirm it applies: Small businesses are exempt from monthly VAT returns unless they opt in or cease to qualify for the exemption.
VAT Return - April 2026
VATApril 2026 taxable supplies
Confirm it applies: Small businesses are exempt from monthly VAT returns unless they opt in or cease to qualify for the exemption.
VAT Return - May 2026
VATMay 2026 taxable supplies
Confirm it applies: Small businesses are exempt from monthly VAT returns unless they opt in or cease to qualify for the exemption.
VAT Return - June 2026
VATJune 2026 taxable supplies
Confirm it applies: Small businesses are exempt from monthly VAT returns unless they opt in or cease to qualify for the exemption.
VAT Return - July 2026
VATJuly 2026 taxable supplies
Confirm it applies: Small businesses are exempt from monthly VAT returns unless they opt in or cease to qualify for the exemption.
VAT Return - August 2026
VATAugust 2026 taxable supplies
Confirm it applies: Small businesses are exempt from monthly VAT returns unless they opt in or cease to qualify for the exemption.
VAT Return - September 2026
VATSeptember 2026 taxable supplies
Confirm it applies: Small businesses are exempt from monthly VAT returns unless they opt in or cease to qualify for the exemption.
VAT Return - October 2026
VATOctober 2026 taxable supplies
Confirm it applies: Small businesses are exempt from monthly VAT returns unless they opt in or cease to qualify for the exemption.
VAT Return - November 2026
VATNovember 2026 taxable supplies
Confirm it applies: Small businesses are exempt from monthly VAT returns unless they opt in or cease to qualify for the exemption.
Needs context
Dates that need more context
Some deadlines depend on your company setup or on the tax authority involved, so we show them separately instead of forcing one date for everyone.
Company Income Tax Filing
There is no one fixed CIT filing date for every company.
Your filing date depends on your company year-end and, for new companies, your incorporation timing. For most existing companies, the deadline is within six months of the end of the accounting year. For newly incorporated companies, it is the earlier of 18 months from incorporation or six months after the end of the first accounting period.
Withholding Tax Remittance
TaxCalc does not show one fixed WHT remittance date yet.
Current official guidance still does not line up cleanly. The Nigeria Tax Administration Act, 2025 points to the 21st day of the next month, while other live authority guidance still points to 30 days or the 30th day. Until that is clearer, TaxCalc keeps WHT out of the fixed-date list.
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How we check dates
Dates here are checked against current LIRS, FCT-IRS, and Nigeria Tax Administration Act guidance. WHT stays outside the dated list until one rule is safe to rely on.