Calendar • Tax Deadlines
Tax Calendar
Stay on top of Nigerian tax deadlines and never miss a filing date.
Coming Up Soon (2)
VAT Monthly Returns
VAT returns must be filed and paid by the 21st of the month following the month of transaction.
WHT Monthly Remittance
Withholding tax must be remitted within 21 days of deduction.
Other Deadlines (7)
PAYE Monthly Remittance
Employers must remit PAYE deductions to relevant tax authority by the 10th of each month following the month of deduction.
PAYE Annual Returns
Annual PAYE returns must be filed by January 31st of each year for the preceding year.
Company Income Tax Filing
Companies must file CIT returns within 6 months after the end of their accounting year.
CIT Provisional Tax
Provisional tax payment for companies within 3 months of accounting year end.
Self Assessment Filing
Self-employed individuals must file annual returns by March 31st.
Direct Assessment Payment
Direct assessment tax payment deadline.
Tax Clearance Certificate
Apply for annual Tax Clearance Certificate (TCC) early to avoid delays.