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Compliance Calendar

The statutory deadlines every Nigerian business must meet — and monthly reminders so your team never misses one.

Key Dates

Recurring statutory deadlines

A reference guide to the recurring filing and remittance obligations for businesses operating in Nigeria. Deadlines may shift when they fall on weekends or public holidays.

10th of every month

PAYE remittance

Remit Pay-As-You-Earn tax deducted from employee salaries for the previous month to the relevant State Internal Revenue Service.

Within 7 working days of salary payment

Pension contributions

Remit employer (10%) and employee (8%) pension contributions to each employee's Retirement Savings Account.

21st of every month

VAT returns and remittance

File VAT returns and remit VAT collected for the previous month to the Federal Inland Revenue Service.

21st of every month

Withholding tax (WHT)

Remit withholding tax deducted at source for the previous month to FIRS (companies) or the state IRS (individuals).

Monthly

NHF contributions

Remit National Housing Fund contributions (2.5% of basic salary) for eligible employees to the Federal Mortgage Bank of Nigeria.

1st of every month

NSITF contributions

Remit Employee Compensation Scheme contributions (1% of total monthly payroll) to the Nigeria Social Insurance Trust Fund.

31 January (annually)

Employer annual PAYE returns

File annual returns of all emoluments paid and PAYE deducted for employees in the preceding year (Form H1).

31 March (annually)

Individual income tax returns

Self-employed persons and individuals with additional income file annual returns with their state IRS (Form A).

1 April (annually)

ITF contributions

Employers with 5+ staff or ₦50m+ turnover remit 1% of the preceding year's payroll to the Industrial Training Fund.

6 months after financial year end

Companies income tax (CIT) returns

File audited financial statements and CIT self-assessment returns with FIRS, and pay tax due.

Anniversary of incorporation (annually)

CAC annual returns

File annual returns with the Corporate Affairs Commission to keep the company's status active.

This calendar is provided for general guidance only and does not constitute professional advice. Contact our team for advice specific to your business.

Monthly Reminders

Published compliance updates

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