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Nigeria tax & financial deadlines

Federal business taxes: companies income tax, VAT and withholding. State PAYE is not included.

This information is provided for general planning and reference only. Tax obligations and deadlines can depend on taxpayer status, fiscal year, reporting period and other circumstances. Dates shown on Wait Until are indicative only and may be subject to change, extensions or jurisdiction-specific rules. Wait Until, its parents, subsidiaries and affiliates do not accept responsibility for any loss, penalty, interest, filing failure or other consequence arising from reliance on the information or any error or omission in the deadlines shown. Final confirmation of all applicable deadlines must be obtained from the relevant tax authority or a qualified tax adviser.

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Upcoming deadlines

Depends on your own dates or a set rule

These follow your financial year, reporting period, payment date or a business-day rule, so no single calendar date is shown.

  • Companies income tax return

    File
    Verification pending

    Within 6 months after the end of the company's accounting year.

    Annual self-assessment return with audited accounts.

    Applies to: Companies

    Nigeria's 2025 tax reform acts (Nigeria Tax Act and Nigeria Tax Administration Act) took effect in 2026; due dates are being re-checked against the new law.

    Authority: Nigeria Revenue Service (formerly FIRS)Nigeria Revenue ServiceLast checked Sunday 4 October 2026