Nigeria Tax Calendar 2025: Important Dates & Deadlines

Missing tax deadlines in Nigeria can cost you ₦25,000 - ₦100,000+ in penalties, plus interest and potential legal issues.

This comprehensive tax calendar covers all major tax deadlines for 2025, organized by taxpayer type.

** Download:** Printable PDF Calendar | Add to Google Calendar

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Quick Reference: Key Deadlines

| Tax Type | Frequency | Deadline | |----------|-----------|----------| | PAYE | Monthly | 10th of following month | | WHT | Monthly | 21st of following month | | VAT | Monthly | 21st of following month | | Self-Employment | Quarterly | Last day of quarter | | Individual Returns | Annual | March 31 | | Company Returns (CIT) | Annual | June 30 |

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For Employees (PAYE)

Monthly PAYE Remittance

Your employer must remit your PAYE tax by the 10th of the following month.

| Month | Remittance Deadline | |-------|---------------------| | January 2025 | February 10, 2025 | | February 2025 | March 10, 2025 | | March 2025 | April 10, 2025 | | April 2025 | May 10, 2025 | | May 2025 | June 10, 2025 | | June 2025 | July 10, 2025 | | July 2025 | August 10, 2025 | | August 2025 | September 10, 2025 | | September 2025 | October 10, 2025 | | October 2025 | November 10, 2025 | | November 2025 | December 10, 2025 | | December 2025 | January 10, 2026 |

What you should do:

• Check your payslip monthly
• Verify PAYE is being deducted
• Ensure employer is remitting (check with FIRS if unsure)

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Annual Tax Return Filing

Deadline: March 31, 2025

Who must file:

• All employees (even if employer deducts PAYE)
• Anyone with additional income sources
• Anyone claiming additional reliefs

Documents needed:

• Annual tax certificate from employer
• Evidence of other income (if any)
• Receipts for deductions (pension, NHIS, NHF, life insurance)

Penalty for late filing: ₦25,000 + ₦5,000/month

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For Self-Employed (Freelancers, Consultants)

Quarterly Tax Payments

| Quarter | Period | Payment Deadline | |---------|--------|------------------| | Q1 2025 | Jan 1 - Mar 31 | March 31, 2025 | | Q2 2025 | Apr 1 - Jun 30 | June 30, 2025 | | Q3 2025 | Jul 1 - Sep 30 | September 30, 2025 | | Q4 2025 | Oct 1 - Dec 31 | December 31, 2025 |

Important:

• Payment due on the last day of each quarter
• Must file return and pay tax
• Penalty: ₦25,000 + 10% of tax owed

Set reminders:

• 2 weeks before deadline (prepare documents)
• 1 week before deadline (calculate tax)
• 3 days before deadline (make payment)

Calculate Quarterly Tax →

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Annual Tax Return

Deadline: March 31, 2026 (for 2025 income)

Documents needed:

• All quarterly payment receipts
• Income records (invoices, bank statements)
• Expense receipts
• Asset register (if applicable)

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For Companies

Monthly Obligations

1. PAYE Remittance (Employees' Tax)

Deadline: 10th of following month

What to remit:

• All PAYE deducted from employees' salaries
• File monthly PAYE schedule

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2. Withholding Tax (WHT)

Deadline: 21st of following month

Transactions subject to WHT:

• Dividends (10%)
• Interest (10%)
• Rent (10%)
• Professional fees (5%)
• Contracts (5%)

Monthly WHT Calendar:

| Month | WHT Deadline | |-------|--------------| | January 2025 | February 21, 2025 | | February 2025 | March 21, 2025 | | March 2025 | April 21, 2025 | | April 2025 | May 21, 2025 | | May 2025 | June 21, 2025 | | June 2025 | July 21, 2025 | | July 2025 | August 21, 2025 | | August 2025 | September 21, 2025 | | September 2025 | October 21, 2025 | | October 2025 | November 21, 2025 | | November 2025 | December 21, 2025 | | December 2025 | January 21, 2026 |

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3. Value Added Tax (VAT)

Deadline: 21st of following month

Who must file:

• Companies with turnover > ₦25M
• VAT-registered businesses

Monthly VAT Calendar:

| Month | VAT Deadline | |-------|--------------| | January 2025 | February 21, 2025 | | February 2025 | March 21, 2025 | | March 2025 | April 21, 2025 | | April 2025 | May 21, 2025 | | May 2025 | June 21, 2025 | | June 2025 | July 21, 2025 | | July 2025 | August 21, 2025 | | August 2025 | September 21, 2025 | | September 2025 | October 21, 2025 | | October 2025 | November 21, 2025 | | November 2025 | December 21, 2025 | | December 2025 | January 21, 2026 |

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Annual Company Income Tax (CIT)

Deadline: June 30, 2025 (for 2024 financial year)

Documents required:

• Audited financial statements
• Tax computation
• Evidence of quarterly advance payments (if applicable)
• Asset register
• CIT exemption application (if applicable)

Penalty for late filing: ₦25,000 + ₦5,000/month

Check CIT Eligibility →

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Special Dates & Considerations

Public Holidays (Deadlines Extended)

If a deadline falls on a public holiday or weekend, it's extended to the next business day.

2025 Public Holidays:

• January 1 (New Year) - Wednesday
• April 18-21 (Easter) - Friday-Monday
• May 1 (Workers' Day) - Thursday
• May 29 (Democracy Day) - Thursday
• June 12 (June 12) - Thursday
• September 16 (Eid-el-Maulud) - Tuesday*
• October 1 (Independence Day) - Wednesday
• December 25-26 (Christmas) - Thursday-Friday

*Dates subject to moon sighting

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Tax Clearance Certificate Renewal

Recommended: Renew before expiry (typically valid for 12 months)

When you need TCC:

• Bidding for government contracts
• Opening corporate bank accounts
• Visa applications
• Business registrations

Processing time: 2-4 weeks

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Penalties & Consequences

Late Filing Penalties

| Offense | Penalty | |---------|---------| | Late filing (first time) | ₦25,000 | | Late filing (subsequent) | ₦25,000 + ₦5,000/month | | Non-filing | ₦50,000 + potential prosecution | | False information | Up to 3 years imprisonment |

Late Payment Penalties

| Offense | Penalty | |---------|---------| | Late payment | 10% of tax owed | | Interest on late payment | 10% per annum | | Non-payment | Asset seizure, account freezing |

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Your 2025 Tax Compliance Checklist

January 2025

• [ ] File 2024 individual tax return (if not done)
• [ ] Pay Q1 self-employment tax estimate
• [ ] Remit December 2024 PAYE (companies)

February 2025

• [ ] Remit January PAYE, WHT, VAT (companies)

March 2025

• [ ] File 2024 individual tax return (deadline: March 31)
• [ ] Pay Q1 self-employment tax (deadline: March 31)
• [ ] Remit February PAYE, WHT, VAT (companies)

April 2025

• [ ] Remit March PAYE, WHT, VAT (companies)

May 2025

• [ ] Remit April PAYE, WHT, VAT (companies)

June 2025

• [ ] File 2024 company tax return (CIT) (deadline: June 30)
• [ ] Pay Q2 self-employment tax (deadline: June 30)
• [ ] Remit May PAYE, WHT, VAT (companies)

July 2025

• [ ] Remit June PAYE, WHT, VAT (companies)

August 2025

• [ ] Remit July PAYE, WHT, VAT (companies)

September 2025

• [ ] Pay Q3 self-employment tax (deadline: September 30)
• [ ] Remit August PAYE, WHT, VAT (companies)

October 2025

• [ ] Remit September PAYE, WHT, VAT (companies)

November 2025

• [ ] Remit October PAYE, WHT, VAT (companies)

December 2025

• [ ] Pay Q4 self-employment tax (deadline: December 31)
• [ ] Remit November PAYE, WHT, VAT (companies)
• [ ] Prepare for 2026 tax planning

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Tools to Stay Compliant

Free Reminders

Email Reminders:

• Subscribe to our tax deadline alerts
• Get notified 2 weeks before each deadline

Calendar Integration:

• Download our Google Calendar
• Import to Outlook/Apple Calendar

Tax Calculators

Estimate your taxes:

• PAYE Calculator
• CIT Calculator
• Self-Employment Calculator
• VAT Calculator

AI Tax Assistant

Get instant answers:

• "When is my next tax deadline?"
• "What documents do I need for CIT filing?"
• "How do I calculate quarterly tax?"

Chat with AI Assistant →

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Download Resources

Printable PDF Calendar - Print and post in your office
Google Calendar - Auto-reminders on your phone
Excel Checklist - Track your compliance monthly

Download All Resources →

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Last Updated: January 10, 2025
Note: Dates are subject to change. Always verify with FIRS for the most current information.

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Related Articles

• Nigeria Tax Act 2025: 10 Key Changes
• How to Reduce Your PAYE by ₦50k/Month
• Self-Employment Tax Guide for Freelancers

Related Calculators

• PAYE Calculator
• CIT Calculator
• Self-Employment Calculator