Compliance Calendar

Nigerian tax, pension, and regulatory filing deadlines in one place. Never pay late-filing penalties again.

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26
Upcoming deadlines
56
Completed this year
Upcoming Deadlines
September 2026
07
Mon

PENCOM Pension Remittance

Remit employee and employer pension contributions to Pension Fund Administrators (PFAs).

Pension (PENCOM) PENCOM 14 days left
10
Thu

PAYE Returns (FIRS)

Remit Pay-As-You-Earn tax deductions to FIRS for federal employees and non-Lagos states.

PAYE FIRS 17 days left
14
Mon

PAYE Returns (Lagos)

Remit Pay-As-You-Earn tax deductions to Lagos State Internal Revenue Service (LIRS).

PAYE LIRS 21 days left
21
Mon

VAT Returns

File monthly Value Added Tax returns with FIRS for the preceding month.

VAT FIRS 28 days left
21
Mon

WHT Returns

File monthly Withholding Tax returns with FIRS.

Withholding Tax FIRS 28 days left
21
Mon

NSITF Contribution

Remit employee NSITF (Employee Compensation) contributions.

NSITF NSITF 28 days left
30
Wed

Tax Clearance Certificate Renewal

Apply for renewal of Tax Clearance Certificate (TCC) for the preceding 3 years.

Tax FIRS 37 days left
October 2026
07
Wed

PENCOM Pension Remittance

Remit employee and employer pension contributions to Pension Fund Administrators (PFAs).

Pension (PENCOM) PENCOM 44 days left
10
Sat

PAYE Returns (FIRS)

Remit Pay-As-You-Earn tax deductions to FIRS for federal employees and non-Lagos states.

PAYE FIRS 47 days left
14
Wed

PAYE Returns (Lagos)

Remit Pay-As-You-Earn tax deductions to Lagos State Internal Revenue Service (LIRS).

PAYE LIRS 51 days left
21
Wed

VAT Returns

File monthly Value Added Tax returns with FIRS for the preceding month.

VAT FIRS 58 days left
21
Wed

WHT Returns

File monthly Withholding Tax returns with FIRS.

Withholding Tax FIRS 58 days left
21
Wed

NSITF Contribution

Remit employee NSITF (Employee Compensation) contributions.

NSITF NSITF 58 days left
31
Sat

CIT Instalment Payment

Pay quarterly Company Income Tax instalment to FIRS.

Tax FIRS 68 days left
November 2026
07
Sat

PENCOM Pension Remittance

Remit employee and employer pension contributions to Pension Fund Administrators (PFAs).

Pension (PENCOM) PENCOM 75 days left
10
Tue

PAYE Returns (FIRS)

Remit Pay-As-You-Earn tax deductions to FIRS for federal employees and non-Lagos states.

PAYE FIRS 78 days left
14
Sat

PAYE Returns (Lagos)

Remit Pay-As-You-Earn tax deductions to Lagos State Internal Revenue Service (LIRS).

PAYE LIRS 82 days left
21
Sat

VAT Returns

File monthly Value Added Tax returns with FIRS for the preceding month.

VAT FIRS 89 days left
21
Sat

WHT Returns

File monthly Withholding Tax returns with FIRS.

Withholding Tax FIRS 89 days left
21
Sat

NSITF Contribution

Remit employee NSITF (Employee Compensation) contributions.

NSITF NSITF 89 days left
December 2026
07
Mon

PENCOM Pension Remittance

Remit employee and employer pension contributions to Pension Fund Administrators (PFAs).

Pension (PENCOM) PENCOM 105 days left
10
Thu

PAYE Returns (FIRS)

Remit Pay-As-You-Earn tax deductions to FIRS for federal employees and non-Lagos states.

PAYE FIRS 108 days left
14
Mon

PAYE Returns (Lagos)

Remit Pay-As-You-Earn tax deductions to Lagos State Internal Revenue Service (LIRS).

PAYE LIRS 112 days left
21
Mon

WHT Returns

File monthly Withholding Tax returns with FIRS.

Withholding Tax FIRS 119 days left
21
Mon

NSITF Contribution

Remit employee NSITF (Employee Compensation) contributions.

NSITF NSITF 119 days left
21
Mon

VAT Returns

File monthly Value Added Tax returns with FIRS for the preceding month.

VAT FIRS 119 days left
Completed This Year
07
Wed

PENCOM Pension Remittance

Pension (PENCOM) PENCOM
10
Sat

PAYE Returns (FIRS)

PAYE FIRS
14
Wed

PAYE Returns (Lagos)

PAYE LIRS
21
Wed

VAT Returns

VAT FIRS
21
Wed

WHT Returns

Withholding Tax FIRS
21
Wed

NSITF Contribution

NSITF NSITF
31
Sat

CIT Annual Returns

Tax FIRS
31
Sat

Employer Annual Declaration

PAYE FIRS
31
Sat

CIT Instalment Payment

Tax FIRS
07
Sat

PENCOM Pension Remittance

Pension (PENCOM) PENCOM
10
Tue

PAYE Returns (FIRS)

PAYE FIRS
14
Sat

PAYE Returns (Lagos)

PAYE LIRS
21
Sat

VAT Returns

VAT FIRS
21
Sat

WHT Returns

Withholding Tax FIRS
21
Sat

NSITF Contribution

NSITF NSITF
07
Sat

PENCOM Pension Remittance

Pension (PENCOM) PENCOM
10
Tue

PAYE Returns (FIRS)

PAYE FIRS
14
Sat

PAYE Returns (Lagos)

PAYE LIRS
21
Sat

VAT Returns

VAT FIRS
21
Sat

WHT Returns

Withholding Tax FIRS
21
Sat

NSITF Contribution

NSITF NSITF
31
Tue

ITF Annual Contribution

Industrial Training Fund ITF
31
Tue

Personal Income Tax Returns

Tax FIRS / State IRS
07
Tue

PENCOM Pension Remittance

Pension (PENCOM) PENCOM
10
Fri

PAYE Returns (FIRS)

PAYE FIRS
14
Tue

PAYE Returns (Lagos)

PAYE LIRS
21
Tue

VAT Returns

VAT FIRS
21
Tue

WHT Returns

Withholding Tax FIRS
21
Tue

NSITF Contribution

NSITF NSITF
07
Thu

PENCOM Pension Remittance

Pension (PENCOM) PENCOM
10
Sun

PAYE Returns (FIRS)

PAYE FIRS
14
Thu

PAYE Returns (Lagos)

PAYE LIRS
21
Thu

NSITF Contribution

NSITF NSITF
21
Thu

WHT Returns

Withholding Tax FIRS
21
Thu

VAT Returns

VAT FIRS
07
Sun

PENCOM Pension Remittance

Pension (PENCOM) PENCOM
10
Wed

PAYE Returns (FIRS)

PAYE FIRS
14
Sun

PAYE Returns (Lagos)

PAYE LIRS
21
Sun

NSITF Contribution

NSITF NSITF
21
Sun

VAT Returns

VAT FIRS
21
Sun

WHT Returns

Withholding Tax FIRS
30
Tue

PENCOM Annual Compliance

Pension (PENCOM) PENCOM
30
Tue

CAC Annual Returns

Corporate Affairs CAC
07
Tue

PENCOM Pension Remittance

Pension (PENCOM) PENCOM
10
Fri

PAYE Returns (FIRS)

PAYE FIRS
14
Tue

PAYE Returns (Lagos)

PAYE LIRS
21
Tue

WHT Returns

Withholding Tax FIRS
21
Tue

VAT Returns

VAT FIRS
21
Tue

NSITF Contribution

NSITF NSITF
31
Fri

CIT Instalment Payment

Tax FIRS
07
Fri

PENCOM Pension Remittance

Pension (PENCOM) PENCOM
10
Mon

PAYE Returns (FIRS)

PAYE FIRS
14
Fri

PAYE Returns (Lagos)

PAYE LIRS
21
Fri

VAT Returns

VAT FIRS
21
Fri

NSITF Contribution

NSITF NSITF
21
Fri

WHT Returns

Withholding Tax FIRS

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