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
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 |
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)
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
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)
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)
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
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 |
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 |
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
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
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
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 |
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
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:
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?"
Download Resources
Printable PDF Calendar - Print and post in your office Google Calendar - Auto-reminders on your phone Excel Checklist - Track your compliance monthly
Last Updated: January 10, 2025 Note: Dates are subject to change. Always verify with FIRS for the most current information.
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