Nigeria Tax filing deadlines
Nigeria Tax filing deadlines: 2 deadline rules held, cited to 2 rules, each cited to its own official source; series-level citation is the first VAT rule's: Lagos State Internal Revenue Service. Last checked against the official source on 13 Oct 2026.
Official source: 2 rules, each cited to its own official source; series-level citation is the first VAT rule's: Lagos State · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in Nigeria for PAYE/payroll withholding, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
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| Current value | 2 deadline rules |
|---|---|
| In force from | — |
| Official source | 2 rules, each cited to its own official source; series-level citation is the first VAT rule's: Lagos State Internal Revenue Service — Frequently Asked Questions |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://afriref.dev/v1/ng/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ng/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ng/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| PAYE / payroll withholding | PAYE remittance — monthly All employers deducting tax from employees' salaries (source: Lagos State Internal Revenue Service) | monthly | 10th day of the following month | source silent; not moved, flagged | Lagos State Internal Revenue Service — Frequently Asked Questions “all employers must deduct the appropriate tax from employees' salaries and remit same to lirs on or before the 10th day of the following month” | 2026-10-13 |
| PAYE / payroll withholding | Employer's annual return of emoluments (Form H1) Employers of labour, for all employees employed in the preceding year | annual | 31st day of the following month | source silent; not moved, flagged | Lagos State Internal Revenue Service — Frequently Asked Questions “annual returns of income paid to employees on or before 31st january every year, pursuant to section (14)(1&2) of the ntaa 2025” | 2026-10-13 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-11-10 | PAYE remittance — monthly | 2026-10-01 – 2026-10-31 | — |
| 2026-12-10 | PAYE remittance — monthly | 2026-11-01 – 2026-11-30 | — |
| 2027-01-10 | PAYE remittance — monthly | 2026-12-01 – 2026-12-31 | 2027-01-10 2027-01-10 Sunday roll unverified |
| 2027-01-31 | Employer's annual return of emoluments (Form H1) | 2026-01-01 – 2026-12-31 | 2027-01-31 2027-01-31 Sunday roll unverified |
| 2027-02-10 | PAYE remittance — monthly | 2027-01-01 – 2027-01-31 | — (weekend-checked only) |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here. The served holiday calendar covers 2026-01-01 to 2026-12-31. Dates outside it are weekend-checked only and may still fall on a public holiday. Where roll_unverified is true the statutory date is not a business day and the cited source does not say whether the deadline moves earlier or later. We do not guess: due_date is the statutory date, and the adjustments list names the conflict.
Not covered here
We hold no verified rule for these taxes in NG. Each reason is given; where a deadline exists but its source could not be verified, we hold none rather than guess.
- VAT / GST: NTAA 2025 s 22(1) states VAT returns are due 'on or before the 21st day of the following month', but no official copy was machine-verifiable: nrs.gov.ng is behind a Radware bot wall; the gazette PDFs on tat.gov.ng and airs.an.gov.ng have no extractable text layer for our anchor tool; nipc.gov.ng returns 403; old.firs.gov.ng (pre-2026 VAT Act circular) does not respond.
- Corporate income tax: NTAA 2025 s 11(5)(a) (return not more than six months after the end of the accounting year) and s 50 (monthly instalment regime) read in the tat.gov.ng gazette PDF via a search tool, but our anchor tool extracts only the cover page from that PDF and the other official hosts are blocked (nrs.gov.ng Radware, nipc.gov.ng 403).
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Other Nigeria series: CBN monetary policy rate · Statutory late-payment interest · VAT standard rate · VAT registration threshold · National minimum wage · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Personal income tax brackets · CBN official exchange rate (NFEM volume-weighted average) · Statutory payroll contributions (employee)
The same figure elsewhere: Rwanda · Senegal · South Africa · Tanzania · Tunisia · all 11