Nigeria Tax Calendar 2026: Every Business Deadline

June 28, 2026

Business and Tax

Nigeria Tax Calendar 2026: Every Business Deadline

Nankyer Ndom

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Last updated: 7 July 2026. Facts checked against current Nigerian regulation at time of update.

Nigeria Tax Calendar 2026: Every Business Deadline

Tax calendar Nigeria 2026 at a glance: PAYE is due the 10th, VAT and WHT the 21st, pension within 7 working days of salary, and annual PAYE returns by 31 January. Miss any of these and penalties start immediately.

Quick Answer

Nigeria runs on a monthly compliance cycle. PAYE is due on the 10th day of the month following the month of deduction, pension within 7 working days of salary payment, and the annual employer return (Form H1) is due 31 January for the prior tax year.

Miss PAYE by even a day and a 10% penalty lands on the unpaid amount. That is not a threat — it is just how the system works. Knowing the dates is the cheapest form of compliance.

What You Will Need

Business TIN (Tax Identification Number)
Monthly payroll records (Basic, Housing, Transport clearly split)
VAT-registered status if your turnover crosses the threshold
A registered Pension Fund Administrator (PFA)
Estimated annual compliance cost: ₦100,000 to ₦400,000
Time: roughly 8 to 12 hours a month if you do this manually

The Monthly Tax Calendar Nigeria 2026

Here is every recurring deadline your business needs to track.

Tax Type	Due Date	Penalty for Late Payment	Authority
PAYE Remittance	10th of following month	10% of unpaid amount + interest	State IRS (LIRS, OIRS, etc.)
Pension Contributions	Within 7 working days of salary	2% of unpaid contributions per month	PenCom via PFA
VAT Returns	21st of following month	₦50,000 + 5% of tax due + interest	FIRS
Withholding Tax (WHT)	21st of following month	10% of unpaid amount + interest	FIRS or State IRS
NHF Contributions	30th of following month	1% monthly penalty	FMBN
ITF Contributions	End of each quarter	10% + 5% monthly interest	ITF
NSITF Contributions	30th of following month	₦1,000 per employee + 1% monthly	NSITF
Annual PAYE Return (Form H1)	31 January for the prior tax year	₦500,000 minimum	State IRS
Annual Personal Tax Return	31 March for the prior tax year		State IRS / FIRS

[IMAGE: Visual timeline showing months Jan-Dec with coloured markers on each deadline date]

Month-by-Month Breakdown

January 2026

10 January: PAYE for December 2025 salaries
21 January: VAT returns and WHT for December 2025
30 January: NHF and NSITF for December 2025
31 January: Annual PAYE returns (Form H1) for 2025
31 January: ITF quarterly contribution for October to December 2025

Pro tip: January is your heaviest compliance month. You are closing out all of 2025 while opening 2026 records at the same time. Start the Form H1 no later than the second week of January.

February 2026

10 February: PAYE for January 2026 salaries
21 February: VAT returns and WHT for January 2026
28 February: NHF and NSITF for January 2026

Common mistake: Pension is NOT a monthly deadline. Pension must be remitted within 7 working days of salary payment. If you pay salaries on the 25th, your pension deadline is roughly 4 February, not the end of the month.

March 2026

10 March: PAYE for February 2026 salaries
21 March: VAT returns and WHT for February 2026
30 March: NHF and NSITF for February 2026
31 March: Annual personal income tax return deadline

April to December 2026 Pattern

The monthly cycle repeats. Watch for these quarterly breaks:

30 April: ITF for Q1 2026 (January to March payroll)
31 July: ITF for Q2 2026 (April to June payroll)
31 October: ITF for Q3 2026 (July to September payroll)
31 January 2027: ITF for Q4 2026 + Form H1 for 2026

Worked Example 1: PAYE Deadline Miss on a ₦5M Payroll

Your payroll is ₦5,000,000 a month. You pay salaries on 28 February but forget to remit PAYE until 25 March. That is 15 days late.

Assuming a 10% penalty on the unpaid PAYE amount:

Monthly PAYE on a ₦5M payroll is roughly ₦875,000
10% penalty: ₦87,500
Plus daily interest at the prevailing CBN rate for 15 days

Being two weeks late on one month’s PAYE costs close to ₦100,000 in penalties. That is a mid-level salary. The deadline is free.

Worked Example 2: PAYE Computation Under NTA 2025

Let us run the actual PAYE math for one employee so the deadline feels real, not abstract.

Employee: Tunde, monthly gross ₦800,000 (Basic ₦400,000 / Housing ₦240,000 / Transport ₦160,000)

Step 1: Annual gross = ₦800,000 x 12 = ₦9,600,000

Step 2: Statutory deductions

Pension is calculated on Basic + Housing + Transport, not gross salary.

Employee pension (8%): ₦9,600,000 x 8% = ₦768,000
NHF (2.5% of gross, if opted in): ₦9,600,000 x 2.5% = ₦240,000

Step 3: Chargeable income (what the tax bands actually apply to)

₦9,600,000 minus ₦768,000 minus ₦240,000 = ₦8,592,000

Step 4: Apply NTA 2025 bands

The NTA 2025 bands are: 0% on the first ₦800,000; 15% on the next ₦2,200,000 (₦800,001 to ₦3,000,000); 18% on the next ₦9,000,000 (₦3,000,001 to ₦12,000,000).

Band 1 (0% on ₦800,000): ₦0
Band 2 (15% on ₦2,200,000): ₦330,000
Band 3 (18% on remaining ₦5,592,000): ₦1,006,560

Annual PAYE = ₦1,336,560

Monthly PAYE = ₦1,336,560 ÷ 12 = ₦111,380

This is what must hit the state IRS by the 10th of the following month.

[IMAGE: Simple bar chart showing Tunde’s salary split across pension, NHF, PAYE, and take-home]

The Three Deadlines People Mix Up Most

1. PAYE vs. VAT due dates

PAYE is the 10th. VAT is the 21st. PAYE is due on the 10th day of the month following deduction. Confuse them once and you will be automatically late on whichever you paid first.

2. Pension is not a monthly deadline

Pension must be remitted within 7 working days of salary payment, not on the last day of the month. If you run payroll mid-month, your pension deadline is well before month-end.

3. NHF is not automatic for everyone

Under BFA 2022, private-sector employees can opt out of NHF. Treat it as opt-in per employee, not a default deduction. Do not deduct NHF without checking each employee’s status first.

Three More Mistakes That Cost Nigerian Founders Money

4. Filing PAYE with FIRS instead of your state IRS

PAYE goes to your state tax authority. Lagos businesses go to LIRS. Rivers State goes to OIRS. FIRS handles federal taxes. Sending PAYE to the wrong authority does not count as payment.

5. Computing pension on gross salary

Pensionable emoluments are Basic + Housing + Transport only, not gross salary. Computing on gross overpays the employee’s contribution and distorts your employer cost.

6. Treating the old PITA bands as current

The Nigeria Tax Act 2025 replaced the Personal Income Tax Act effective 1 January 2026. If you are reaching for a 7%/11%/15%/19%/21%/24% band structure, stop. That is the old PITA regime and is no longer in effect. The current lowest taxable rate is 15%, after a 0% band on the first ₦800,000.

Cost Breakdown: Manual vs. Automated Compliance

Method	Monthly Cost	Annual Cost	Penalty Risk
Manual in-house	₦25,000	₦300,000	High
External accountant/firm	₦50,000	₦600,000	Medium
Lint Smart Payroll	₦500 per user per run (covers PAYE computation, pension, NHF, payslip, remittance)	₦51,000 for 25 employees	Low

The ₦50 bank transfer disbursement fee is waived on Smart Payroll.

FAQs

Q: Is the 10th deadline standard across all states?

A: The 10th is the federal standard under NTA 2025. Some states have grace periods. Lagos gives until the 15th, Rivers until the 12th. Always check with your state IRS.

Q: Can I get an extension on a tax deadline?

A: Extensions are rare and need a formal application. Payment is still due on the original date to avoid penalties. Do not assume an extension means no interest.

Q: Do contractors need to be on my PAYE schedule?

A: Only employees do. True independent contractors are outside PAYE. But if the specific service category is not clearly professional or consulting, verify the WHT rate with FIRS rather than guess. Misclassification of workers is a separate risk.

Q: What if I miss both PAYE and VAT in the same month?

A: Penalties stack. You pay both separately. There is no combined penalty route.

Q: What is Form H1?

A: Form H1 is the annual employer PAYE return, due 31 January for the prior tax year. It is a summary of all PAYE deducted and remitted for every employee across the year. Missing it carries a minimum ₦500,000 penalty.

Q: Is gratuity taxable in 2026?

A: Yes. Gratuity is now taxable under NTA 2025. It was tax-exempt under the old PITA regime.

Q: Where do I file WHT?

A: PAYE goes to your state IRS. NHF goes to FMBN. Pension goes to your PFA via PenCom CRS. WHT on most business payments goes to FIRS.

Related Tools

Free PAYE Calculator 2026 on lint.finance — run the NTA 2025 bands in seconds
Nigeria Tax Act 2025 on FIRS.gov.ng — primary source for all rates and penalties
PenCom Compliance System (CRS) — check your pension remittance status

Keeping the tax calendar Nigeria 2026 in front of you is genuinely all it takes to avoid most penalties. The rules are not complicated once they are laid out like this. What kills businesses is forgetting that the 10th is the 10th, every single month.

Set your reminders. Run your payroll early. And if you want the computation and remittance handled automatically, Lint Smart Payroll does exactly that for ₦500 per employee per run.

Start automating your payroll compliance on lint.finance

Written by the Lint Team. Last updated 7 July 2026.

Sources: Nigeria Tax Act 2025, Pension Reform Act 2014, VAT Act 2020, Industrial Training Fund Act, National Housing Fund Act.