Nigeria Tax Calendar 2026: All Business Deadlines & Penalties
You earned ₦2.5M in revenue last month. After paying your team and covering expenses, you’re left wondering: which tax deadline am I about to miss?
Here’s the truth — Nigeria’s tax calendar for 2026 has 47 different deadlines across federal and state levels. Miss one PAYE remittance and you’re looking at a 10% penalty plus interest. Miss your annual return filing and add another ₦500,000 to your problems.
This tax calendar Nigeria 2026 covers every single deadline that matters to your business. From monthly PAYE to quarterly ITF contributions, we’ve mapped out the exact dates, penalties, and what happens when you’re late.
QUICK ANSWER
Nigeria operates on a monthly tax cycle with key deadlines on the 10th (PAYE), 21st (VAT, WHT), and end-of-quarter (ITF, NSITF). Annual returns are due March 31st. The biggest penalty risk? Late PAYE remittance at 10% of the unpaid amount [SOURCE: Nigeria Tax Act 2025].
WHAT YOU’LL NEED:
- Tax Identification Number (TIN) for your business
- Monthly payroll records
- VAT-registered status (if applicable)
- Pension Administrator (PFA) registration
- Estimated compliance cost: ₦150,000-₦400,000 annually
- Time commitment: 8-12 hours monthly for manual compliance
2026 Monthly Tax Calendar
Here’s every deadline that affects your business in 2026:
| Tax Type | Due Date | Penalty for Late Payment | Authority |
|---|---|---|---|
| PAYE Remittance | 10th of following month | 10% of unpaid amount + CBN interest rate | State IRS |
| Pension Contributions | Within 7 working days of salary payment | ₦25,000 per employee + 2% monthly penalty | PenCom |
| VAT Returns | 21st of following month | ₦50,000 + 5% of tax due + 21% annual interest | FIRS |
| Withholding Tax | 21st of following month | 10% of unpaid amount + interest | FIRS/State IRS |
| NHF Contributions | 30th of following month | 1% monthly penalty on unpaid amount | FMBN |
| NHIS Contributions | 30th of following month | ₦10,000 fine + suspension of services | NHIA |
| ITF Contributions | End of quarter (1% of payroll) | 10% penalty + 5% monthly interest | ITF |
| NSITF Contributions | 30th of following month | ₦1,000 per employee + 1% monthly penalty | NSITF |
[SOURCE: Nigeria Tax Act 2025, Pension Reform Act 2014, VAT Act, ITF Act, NSITF Act]
January 2026 Deadlines
January 10: PAYE remittance for December 2025 salaries
January 21: VAT returns and WHT remittance for December 2025
January 30: NHF and NHIS contributions for December 2025
January 31: ITF quarterly contribution (October-December 2025 payroll)
Pro tip: January is compliance-heavy because you’re closing out Q4 2025 obligations while starting fresh 2026 records.
February 2026 Deadlines
February 10: PAYE remittance for January 2026 salaries
February 21: VAT returns and WHT remittance for January 2026
February 28: NHF and NHIS contributions for January 2026
Common mistake: Don’t forget pension contributions are due within 7 working days of each salary payment — not monthly.
March 2026 Deadlines
March 10: PAYE remittance for February 2026 salaries
March 21: VAT returns and WHT remittance for February 2026
March 30: NHF and NHIS contributions for February 2026
March 31: ANNUAL PAYE RETURNS (Form H1) — this is the big one
Critical note: March 31st is when you file your annual PAYE returns with your state tax authority. Miss this and face a minimum ₦500,000 penalty [SOURCE: Nigeria Tax Act 2025].
April – December 2026 Pattern
The pattern repeats monthly with these key variations:
Quarterly ITF deadlines: April 30, July 31, October 31
Mid-year CIT planning: Companies with June year-end must file by December 31
December planning: Prepare for 2027 TIN renewals and annual return preparations
Cost Breakdown: Manual vs. Automated Compliance
| Compliance Method | Monthly Cost | Annual Cost | Penalty Risk |
|---|---|---|---|
| Manual (In-house) | ₦25,000 | ₦300,000 | High (₦2M+ average penalties) |
| Accountant/Firm | ₦50,000 | ₦600,000 | Medium (₦500K average penalties) |
| Lint Payroll | ₦500 per employee per payroll run | ₦150,000 (for 25 employees) | Low (automated reminders) |
Or skip the stress — Lint Payroll handles PAYE computation and sends deadline reminders for ₦500 per employee per payroll run.
Common Mistakes Nigerian Businesses Make
1. Mixing up PAYE and VAT deadlines: PAYE is 10th, VAT is 21st. Confuse them and you’re automatically late on one.
2. Forgetting the 7-day pension rule: Unlike other monthly deadlines, pension contributions are due within 7 working days of salary payment.
3. Filing with the wrong authority: PAYE goes to your state tax authority (LIRS, OIRS, KIRS), not FIRS.
4. Using gross salary for NHF: NHF is 2.5% of basic salary only, not gross salary.
5. Ignoring quarterly deadlines: ITF contributions are quarterly, not monthly. Missing a quarter means a bigger penalty hit.
What Happens When You’re Late?
The penalties add up fast:
Late PAYE: 10% penalty + Central Bank interest rate (currently 18.75% annually) [SOURCE: Nigeria Tax Act 2025]
Late VAT: ₦50,000 base penalty + 5% of unpaid tax + 21% annual interest [SOURCE: VAT Act]
Late Pension: ₦25,000 per affected employee + 2% monthly penalty on unpaid contributions [SOURCE: Pension Reform Act 2014]
Late Annual Returns: ₦500,000 minimum penalty, can reach ₦2M for repeat offenders [SOURCE: Nigeria Tax Act 2025]
Real example: A client with ₦5M monthly payroll missed their February PAYE deadline by 15 days. Cost: ₦87,500 penalty + ₦19,531 interest = ₦107,031 for being two weeks late.
FAQs
Q: Can I file PAYE returns monthly instead of remitting by the 10th?
A: No. Remittance (payment) is due by the 10th monthly. Annual returns (Form H1) are due March 31st. These are separate requirements.
Q: What if my state has different PAYE deadlines?
A: The 10th is federal standard under NTA 2025, but some states have grace periods. Lagos gives until 15th, Rivers until 12th. Check your state tax authority.
Q: Do I need to remit pension for contract staff?
A: Only if they’re classified as employees under the Pension Reform Act. True independent contractors are exempt, but misclassification is costly.
Q: What’s the penalty for late ITF contributions?
A: 10% of unpaid amount plus 5% monthly compound interest. For a ₦1M quarterly contribution, that’s ₦100K penalty in month one.
Q: Can I get extensions on tax deadlines?
A: Extensions are rare and require formal application with justification. Payment is still due on original deadline to avoid penalties.
Q: What happens if I miss multiple deadlines in one month?
A: Penalties stack. Miss both PAYE (10%) and VAT (₦50K + 5%) in the same month, and you pay both penalties separately.
Related Tools
- PAYE Calculator 2026 – Calculate exact PAYE for your employees under NTA 2025
Never miss another deadline. Lint Payroll sends you reminders 5 days before each due date and handles the computation automatically. Your PAYE, pension, and NHF calculations stay accurate and on time.
Start automating your payroll compliance →
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Written by the Lint Team • Reviewed by Nigerian Tax Experts • Last updated April 6, 2026
Sources: Nigeria Tax Act 2025, Pension Reform Act 2014, VAT Act 2020, Industrial Training Fund Act
Related on Lint
- Free PAYE Calculator (2026) — see take-home pay, tax and pension in seconds.
- Lint Payroll — run salary, PAYE, pension and salary advances in one funded run.
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