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Nigerian Tax Calendar 2025: All Filing Deadlines You Must Know

Complete Nigerian tax calendar with all NRS filing deadlines for VAT, WHT, CIT, PAYE, and other statutory obligations. Never miss a deadline again.

Finora Tax Team20 January 202512 min read

Last updated: 24 January 2025

#tax-calendar#deadlines#compliance#nrs#vat#wht#cit#paye#filing

Missing tax deadlines in Nigeria means penalties, interest charges, and potential enforcement action. With multiple taxes—VAT, WHT, PAYE, CIT—each with different due dates, keeping track is challenging. This comprehensive calendar covers every deadline Nigerian businesses need to know.

Why Tax Deadlines Matter

Consequences of Missing Deadlines

ConsequenceImpact
Late filing penalties₦50,000 first month + ₦25,000 each additional month
Interest chargesTypically 21% per annum
Tax clearance denialCan't obtain TCC
Contract disqualificationGovernment contracts require compliance
Enforcement actionBank account garnishment, asset seizure

Benefits of Timely Compliance

  • Avoid unnecessary penalties and interest
  • Maintain good standing with NRS (Formerly FIRS)
  • Qualify for tax incentives and reliefs
  • Access government contracts
  • Build credibility with stakeholders

Monthly Tax Obligations

VAT Returns

Due Date: 21st of the following month

MonthFiling Deadline
January 2025February 21, 2025
February 2025March 21, 2025
March 2025April 21, 2025
April 2025May 21, 2025
May 2025June 21, 2025
June 2025July 21, 2025
July 2025August 21, 2025
August 2025September 21, 2025
September 2025October 21, 2025
October 2025November 21, 2025
November 2025December 21, 2025
December 2025January 21, 2026

Requirements:

  • File VAT Form 002
  • Remit net VAT (output minus input)
  • Submit via NRS TaxPro Max portal
  • Keep records of all invoices

WHT Returns

Due Date: 21st of the following month

Withholding AgentFiling Deadline
Companies21st of following month
Government MDAs21st of following month
Individuals (applicable cases)21st of following month

Requirements:

  • File WHT schedule
  • Remit withheld amounts
  • Issue WHT certificates to payees
  • Maintain payment records

PAYE Remittance

Due Date: 10th of the following month

MonthFiling Deadline
January 2025February 10, 2025
February 2025March 10, 2025
March 2025April 10, 2025
April 2025May 10, 2025
May 2025June 10, 2025
June 2025July 10, 2025
July 2025August 10, 2025
August 2025September 10, 2025
September 2025October 10, 2025
October 2025November 10, 2025
November 2025December 10, 2025
December 2025January 10, 2026

Requirements:

  • Calculate tax on employee salaries
  • Remit to relevant State IRS
  • Maintain payroll records
  • Issue pay slips to employees

Pension Contributions

Due Date: Within 7 working days after salary payment

Requirements:

  • Employer contribution: Minimum 10%
  • Employee contribution: Minimum 8%
  • Remit to Pension Fund Administrator (PFA)
  • Maintain contribution schedules

National Housing Fund (NHF)

Due Date: Within 30 days after salary payment

Requirements:

  • Deduct 2.5% from employees earning ≥ minimum wage
  • Remit to Federal Mortgage Bank
  • File monthly schedules
  • Maintain contribution records

Annual Tax Obligations

Company Income Tax (CIT)

Filing Deadline: 6 months after financial year end

Year EndFiling Deadline
December 31, 2024June 30, 2025
March 31, 2025September 30, 2025
June 30, 2025December 31, 2025
September 30, 2025March 31, 2026

Requirements:

  • File CIT returns with NRS (Formerly FIRS)
  • Submit audited financial statements
  • Compute taxable profit
  • Pay any tax due
  • Obtain tax clearance certificate

Annual PAYE Returns (Form H1)

Due Date: January 31st each year

For 2024 Employees: January 31, 2025

Requirements:

  • Compile annual employee earnings
  • Calculate total tax deducted
  • Submit to State Internal Revenue Service
  • Obtain employer's annual tax clearance

Capital Gains Tax

Due Date: June 30th of following year

Requirements:

  • File CGT returns on asset disposals
  • Pay 10% on chargeable gains
  • Exemptions for certain assets
  • Submit to relevant tax authority

Tertiary Education Tax (TET)

Due Date: Same as CIT (6 months after year end)

Requirements:

  • 2.5% (soon 3%) of assessable profit
  • Applies to companies only
  • Filed alongside CIT
  • Separate computation required

Nigeria Police Trust Fund Levy

Due Date: Same as CIT filing

Requirements:

  • 0.005% of net profit
  • Applies to companies operating in Nigeria
  • Filed alongside CIT returns

Quarterly Obligations

Estimated Tax Payments

For companies with CIT liability:

QuarterDue Date
Q1March 31
Q2June 30
Q3September 30
Q4Based on year end

Note: Quarterly payments may apply to companies unable to pay full tax upfront.

VAT for Certain Sectors

Some sectors may have quarterly VAT filing:

  • Check with NRS (Formerly FIRS) for sector-specific requirements
  • Usually monthly filing is standard

Statutory Filing Deadlines

CAC Annual Returns

Due Date: Within 42 days after AGM

Year EndAGM DeadlineFiling Deadline
Dec 31, 2024June 30, 2025Mid-August 2025

Requirements:

  • File annual returns with CAC
  • Submit audited accounts
  • Update company particulars
  • Pay filing fees

Audited Financial Statements

Deadline: 6 months after year end

Requirements:

  • Prepare under IFRS/IFRS for SMEs
  • Engage registered auditor
  • Director's report
  • Auditor's report
  • Full financial statements

Special Filing Deadlines

Transfer Pricing

Documentation Deadline: Same as CIT filing

Requirements:

  • Transfer pricing declaration
  • Country-by-country report (if applicable)
  • Local file and master file
  • Contemporaneous documentation

Stamp Duties

Deadline: Within 40 days of document execution

Requirements:

  • Stamp dutiable instruments
  • Pay appropriate duty rates
  • Self-assessment where applicable

Capital Importation

Deadline: Within 24 hours of receipt

Requirements:

  • Report to Central Bank of Nigeria
  • Certificate of Capital Importation
  • Required for dividend repatriation

2025 Calendar Summary by Month

January 2025

DateObligation
10thDecember 2024 PAYE remittance
21stDecember 2024 VAT return
21stDecember 2024 WHT return
31st2024 Annual PAYE returns (Form H1)

February 2025

DateObligation
10thJanuary PAYE remittance
21stJanuary VAT return
21stJanuary WHT return

March 2025

DateObligation
10thFebruary PAYE remittance
21stFebruary VAT return
21stFebruary WHT return
31stQ1 estimated CIT (if applicable)

April 2025

DateObligation
10thMarch PAYE remittance
21stMarch VAT return
21stMarch WHT return

May 2025

DateObligation
10thApril PAYE remittance
21stApril VAT return
21stApril WHT return

June 2025

DateObligation
10thMay PAYE remittance
21stMay VAT return
21stMay WHT return
30thCIT filing (Dec 31 year end)
30thTET filing (Dec 31 year end)
30th2024 CGT returns
30thQ2 estimated CIT (if applicable)
30thAGM deadline (Dec 31 year end)

July 2025

DateObligation
10thJune PAYE remittance
21stJune VAT return
21stJune WHT return

August 2025

DateObligation
10thJuly PAYE remittance
MidCAC annual returns (Dec 31 year end)
21stJuly VAT return
21stJuly WHT return

September 2025

DateObligation
10thAugust PAYE remittance
21stAugust VAT return
21stAugust WHT return
30thQ3 estimated CIT (if applicable)

October 2025

DateObligation
10thSeptember PAYE remittance
21stSeptember VAT return
21stSeptember WHT return

November 2025

DateObligation
10thOctober PAYE remittance
21stOctober VAT return
21stOctober WHT return

December 2025

DateObligation
10thNovember PAYE remittance
21stNovember VAT return
21stNovember WHT return
31stQ4 estimated CIT (if applicable)

Tips for Managing Deadlines

1. Use a Compliance Calendar

Set up reminders:

  • 7 days before deadline
  • 3 days before deadline
  • Day of deadline

2. Automate Where Possible

  • Bank feeds for transaction data
  • Payroll software for PAYE calculations
  • Accounting software for VAT computations

3. File Early

Don't wait until the deadline:

  • Allows time for corrections
  • Avoids last-minute system issues
  • Reduces stress

4. Maintain Records

Keep documentation for:

  • 6 years minimum
  • All supporting invoices
  • Payment evidence
  • Filed returns

5. Engage Professionals

Consider professional help for:

  • Complex tax situations
  • Annual returns preparation
  • Tax planning
  • Audit representation

How Finora Helps You Stay Compliant

Automated Deadline Tracking

Finora tracks all your tax deadlines:

FeatureBenefit
Dashboard calendarSee all upcoming deadlines
Email remindersAlerts before due dates
Status trackingKnow what's filed, what's pending
Historical recordsAccess past filings

Automated Calculations

Let Finora compute your taxes:

  • VAT returns prepared automatically
  • WHT calculated and tracked
  • PAYE computed from payroll
  • CIT computations generated

Filing Support

Prepare compliant returns:

  • NRS (Formerly FIRS)-ready formats
  • Required schedules generated
  • Export for submission
  • Keep records organized

Audit Trail

Complete compliance history:

  • All transactions recorded
  • Document attachments
  • User tracking
  • Searchable records

Frequently Asked Questions

What happens if a deadline falls on a weekend?

Generally, if the deadline falls on a weekend or public holiday, the next working day becomes the effective deadline. However, it's best practice to file before the original date.

Can I get an extension for CIT filing?

Yes, you can apply to NRS (Formerly FIRS) for an extension. It must be requested before the original deadline with valid reasons. Extensions are granted at NRS's discretion.

Are the deadlines the same for all states?

VAT, WHT, and CIT deadlines are federal and uniform. PAYE deadlines vary by state—check with your State Internal Revenue Service for specific requirements.

What if I discover an error after filing?

You can file an amended return. Contact NRS (Formerly FIRS) or your State IRS to understand the process for corrections.

How do I prove I filed on time?

Keep evidence of:

  • TaxPro Max submission receipt
  • Payment evidence (TRR)
  • Email confirmations
  • Bank payment records

Conclusion

Staying on top of Nigerian tax deadlines requires:

  • Knowledge of all applicable obligations
  • Systems to track and remind
  • Preparation to file ahead of time
  • Records to support compliance

Key deadlines to never forget:

  • VAT: 21st of following month
  • WHT: 21st of following month
  • PAYE: 10th of following month
  • CIT: 6 months after year end
  • Annual PAYE: January 31st

Finora's compliance calendar and automated calculations help you meet every deadline with confidence.

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