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State Internal Revenue Service IGR Platform · SIRS

COMPLIANCE · CALENDAR

Statutory tax calendar

Every statutory deadline in the revenue year, in one place. Almost every penalty the Service imposes is for missing one of these dates, and almost every one of them is avoidable with a reminder.

How the revenue year runs

The tax year in Nigeria is the calendar year. Income earned in one year is assessed in the following year of assessment, which is why a return filed by 31 March 2026 reports what was earned in 2025. Employers work to a monthly rhythm — deduct, schedule, remit by the tenth — with an annual return on top of it in January.

Three dates carry the largest penalties and are worth putting in a diary: 31 January for the employer annual return on Form H1, which costs a corporate employer ₦500,000 to miss; 31 March for the individual return of income; and 30 June for the land use charge, which escalates from a twenty-five per cent penalty to one hundred per cent if it is left.

The Service sends reminders by SMS and email before each deadline that applies to you, based on your taxpayer type and what you are registered for. Those reminders are only as good as the contact details on your record, which is the argument for keeping them current.

Recurring monthly obligations

Day of month Obligation Who Penalty for default
10th Remit PAYE deducted in the preceding month, with the employee schedule Every employer 10% of the amount plus interest at MPR + 5%
10th Remit development levy deductions, where deducted with PAYE Employers who deduct it Interest on the outstanding sum
20th File and remit consumption tax for the preceding month Hotels, restaurants, event centres 10% plus interest; premises may be sealed after 30 days
30 days from payment Remit withholding tax deducted from an individual or enterprise Anyone making a qualifying payment 10% plus interest; payer personally liable
30 days from execution Stamp an instrument executed between individuals Parties to the instrument Penalty and interest; instrument inadmissible in evidence
On the expiry date Renew a vehicle licence and roadworthiness certificate Every vehicle owner ₦25,000 and ₦15,000 fines
On the agreed date Pay an instalment under an approved arrangement Taxpayers on instalments Arrangement lapses; full balance becomes due

The annual calendar

  1. 1 JANUARY

    Business premises renewal falls due

    Annual renewal for every registered premises: ₦5,000 urban, ₦1,000 rural. Payable through March without interest.

  2. 31 JANUARY

    Employer annual return (Form H1)

    Every employer files the annual return of emoluments and tax deducted for the preceding year, and issues each employee a tax deduction card. ₦500,000 penalty for a corporate employer who misses it.

  3. 31 JANUARY

    Annual licence renewals

    Liquor, health facility, private school, hotel, security and other sector licences fall due for renewal.

  4. 1 MARCH

    Land use charge demand notices issued

    Notices are served on property owners. Payment within thirty days of the notice attracts a fifteen per cent early payment discount.

  5. 31 MARCH

    Individual return of income (Form A)

    Every taxable person files a return for the preceding year, whether or not tax was deducted at source. ₦5,000 plus ₦100 per day of default.

  6. 31 MARCH

    Signage and mast levies fall due

    Annual signage, billboard, fascia and telecommunication mast levies are payable.

  7. 30 APRIL

    First quarter presumptive tax instalment

    Traders and artisans on the quarterly arrangement pay ₦3,000 for the first quarter.

  8. 30 JUNE

    Land use charge due

    After this date a twenty-five per cent penalty applies, rising to fifty per cent after 30 September and one hundred per cent thereafter.

  9. 31 JULY

    Second quarter presumptive tax instalment

    The second of four quarterly payments for informal sector taxpayers.

  10. 30 SEPTEMBER

    Land use charge penalty escalates

    The penalty rises from twenty-five to fifty per cent of the charge.

  11. 31 OCTOBER

    Third quarter presumptive tax instalment

    Third of four quarterly payments.

  12. 30 NOVEMBER

    Rates review consultation closes

    The Board’s Technical & Rates Committee closes its consultation on proposed rates for the following year before submission to Government.

  13. 31 DECEMBER

    Year end

    The year of assessment closes. Final quarter presumptive tax instalment due, and the annual gazette of approved revenue heads is published for the coming year.

Deadlines by taxpayer type

You are Your dates What you file
An employee 31 March Return of income (Form A). Your employer handles the monthly PAYE.
Self-employed or a professional in practice 31 March; instalments as agreed Return of income and supporting accounts; direct assessment
An employer 10th monthly; 31 January annually Monthly PAYE schedule; Form H1; tax deduction cards
A business with premises 1 January; 31 March Premises renewal; proprietor’s return of income
A hospitality operator 20th monthly Consumption tax return and remittance
A property owner 30 June Land use charge; objections within 30 days of the notice
A vehicle owner Licence expiry date Vehicle licence and roadworthiness renewal
A trader or artisan Quarterly or monthly instalments Presumptive tax; premises renewal in January
An MDA 10th monthly; 31 January PAYE schedule; withholding tax; Form H1

Reminders are automatic

Registered taxpayers receive SMS and email reminders before each deadline that applies to them, based on taxpayer type and registrations held. Employers receive a reminder on the 5th of each month; vehicle owners at 60, 30, 14, 7 and 1 days before expiry.

Keep your phone number and email current on the portal. A notice served to the address on your record is good service in law, whether or not it reached you.

Never miss a deadline

Sign in to see the dates that apply to you and switch on the reminders you want.

Sign in Penalty schedule