Tax Calendar 2026
Never miss a deadline. Track PAYE, VAT, WHT, and filing dates.
Upcoming Deadlines (Next 30 Days)
WHT Remittance (December)
10 days
VAT Returns (December)
10 days
Employer Annual PAYE Returns
20 days
PAYE Remittance (January)
30 days
PAYEmonthly
PAYE Remittance (December)
Monthly PAYE tax payment to state IRS for December salaries
Penalty: 10% of tax + interest at CBN MPR
Sat, 10 Jan
WHTmonthly
WHT Remittance (December)
Withholding tax payment to FIRS for December transactions
Penalty: 10% + interest
Wed, 21 Jan
VATmonthly
VAT Returns (December)
Monthly VAT filing and payment to FIRS
Penalty: ₦50,000 + 5% of tax
Wed, 21 Jan
Returnsannual
Employer Annual PAYE Returns
Submit annual PAYE reconciliation to state IRS
Penalty: ₦100,000 first month + ₦50,000 per month
Sat, 31 Jan
Legend
PAYE
VAT
WHT
CIT
Self Assessment
Returns
Key Filing Deadlines
Monthly PAYE10th of following month
Monthly VAT21st of following month
Monthly WHT21st of following month
Self-AssessmentMarch 31st
Employer ReturnsJanuary 31st
CIT Filing6 months after year-end
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