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Nigerian Tax Calendar 2026: All Deadlines
Every Nigerian tax filing deadline for 2026. Filter by type, add to your calendar, and never miss a due date.
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📅 All Deadlines 2026
| Date | Deadline | Type | Applies To | Penalty | Action |
|---|---|---|---|---|---|
| Jan 21 | VAT Return (December) Monthly | VAT | VAT-registered businesses | ₦10,000 + 5% | 📅 |
| Jan 21 | WHT Remittance (December) Monthly | WHT | Businesses withholding tax | ₦5,000 + interest | 📅 |
| Jan 31 | PAYE (December) Monthly | PAYE | Employers | ₦5,000 + interest | 📅 |
| Feb 21 | VAT Return (January) Monthly | VAT | VAT-registered businesses | ₦10,000 + 5% | 📅 |
| Feb 21 | WHT Remittance (January) Monthly | WHT | Businesses withholding tax | ₦5,000 + interest | 📅 |
| Feb 28 | PAYE (January) Monthly | PAYE | Employers | ₦5,000 + interest | 📅 |
| Mar 21 | VAT Return (February) Monthly | VAT | VAT-registered businesses | ₦10,000 + 5% | 📅 |
| Mar 21 | WHT Remittance (February) Monthly | WHT | Businesses withholding tax | ₦5,000 + interest | 📅 |
| Mar 31 | PAYE (February) Monthly | PAYE | Employers | ₦5,000 + interest | 📅 |
| Mar 31 | Personal Income Tax Filing | PIT | All individuals with taxable income | ₦5,000 + ₦100/day | 📅 |
| Apr 21 | VAT Return (March) Monthly | VAT | VAT-registered businesses | ₦10,000 + 5% | 📅 |
| Apr 21 | WHT Remittance (March) Monthly | WHT | Businesses withholding tax | ₦5,000 + interest | 📅 |
| Apr 30 | PAYE (March) Monthly | PAYE | Employers | ₦5,000 + interest | 📅 |
| May 21 | VAT Return (April) Monthly | VAT | VAT-registered businesses | ₦10,000 + 5% | 📅 |
| May 21 | WHT Remittance (April) Monthly | WHT | Businesses withholding tax | ₦5,000 + interest | 📅 |
| May 31 | PAYE (April) Monthly | PAYE | Employers | ₦5,000 + interest | 📅 |
| Jun 21 | VAT Return (May) Monthly | VAT | VAT-registered businesses | ₦10,000 + 5% | 📅 |
| Jun 21 | WHT Remittance (May) Monthly | WHT | Businesses withholding tax | ₦5,000 + interest | 📅 |
| Jun 30 | PAYE (May) Monthly | PAYE | Employers | ₦5,000 + interest | 📅 |
| Jun 30 | Company Income Tax Filing (Dec year-end) | CIT | Companies with December year-end | ₦25,000 + ₦5,000/day | 📅 |
| Jul 21 | VAT Return (June) Monthly | VAT | VAT-registered businesses | ₦10,000 + 5% | 📅 |
| Jul 21 | WHT Remittance (June) Monthly | WHT | Businesses withholding tax | ₦5,000 + interest | 📅 |
| Jul 31 | PAYE (June) Monthly | PAYE | Employers | ₦5,000 + interest | 📅 |
| Aug 21 | VAT Return (July) Monthly | VAT | VAT-registered businesses | ₦10,000 + 5% | 📅 |
| Aug 21 | WHT Remittance (July) Monthly | WHT | Businesses withholding tax | ₦5,000 + interest | 📅 |
| Aug 31 | PAYE (July) Monthly | PAYE | Employers | ₦5,000 + interest | 📅 |
| Sep 21 | VAT Return (August) Monthly | VAT | VAT-registered businesses | ₦10,000 + 5% | 📅 |
| Sep 21 | WHT Remittance (August) Monthly | WHT | Businesses withholding tax | ₦5,000 + interest | 📅 |
| Sep 30 | PAYE (August) Monthly | PAYE | Employers | ₦5,000 + interest | 📅 |
| Oct 21 | VAT Return (September) Monthly | VAT | VAT-registered businesses | ₦10,000 + 5% | 📅 |
| Oct 21 | WHT Remittance (September) Monthly | WHT | Businesses withholding tax | ₦5,000 + interest | 📅 |
| Oct 31 | PAYE (September) Monthly | PAYE | Employers | ₦5,000 + interest | 📅 |
| Nov 21 | VAT Return (October) Monthly | VAT | VAT-registered businesses | ₦10,000 + 5% | 📅 |
| Nov 21 | WHT Remittance (October) Monthly | WHT | Businesses withholding tax | ₦5,000 + interest | 📅 |
| Nov 30 | PAYE (October) Monthly | PAYE | Employers | ₦5,000 + interest | 📅 |
| Dec 21 | VAT Return (November) Monthly | VAT | VAT-registered businesses | ₦10,000 + 5% | 📅 |
| Dec 21 | WHT Remittance (November) Monthly | WHT | Businesses withholding tax | ₦5,000 + interest | 📅 |
| Dec 31 | PAYE (November) Monthly | PAYE | Employers | ₦5,000 + interest | 📅 |
Frequently Asked Questions
When is the deadline for personal income tax in Nigeria?
The deadline for personal income tax (PIT) filing in Nigeria is March 31st of each year. For the 2025 tax year, you must file by March 31, 2026.
What happens if I miss a tax deadline in Nigeria?
Missing tax deadlines in Nigeria results in penalties. For PIT, it’s ₦50,000 plus 10% of tax due plus interest. For VAT, it’s ₦10,000 plus 5% of tax due. For PAYE/WHT, it’s 10% penalty plus interest on the amount due.
How often must I file VAT returns?
VAT returns must be filed monthly, by the 21st of the month following the transaction month. For example, January transactions must be reported by February 21st.
When is company income tax due in Nigeria?
Company Income Tax (CIT) returns are due 6 months after the company’s financial year-end. For companies with a December year-end, the deadline is June 30th of the following year.
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