Please note
Belmadeng is an independent study platform and is not affiliated with the FIRS / Nigeria Revenue Service (NRS). This is general information, not tax or legal advice — for your situation consult a qualified tax professional. From 1 January 2026 the Federal Inland Revenue Service (FIRS) became the Nigeria Revenue Service (NRS); use only the official portals (nrs.gov.ng and taxpromax.gov.ng), and confirm current rates and rules there.
Who files what
- Companies — CIT (annual) and VAT (monthly), plus WHT, to the NRS.
- Employers — remit PAYE for staff.
- Individuals/self-employed — personal income tax via their State IRS.
How to file
Federal taxes are filed on TaxProMax (with an active TIN); personal income tax is filed through your State IRS channels.
Key deadlines
VAT is generally due monthly; CIT is filed annually within the statutory window after year-end. Exact dates depend on your tax type and accounting year — confirm on the NRS portal and file ahead of the deadline.
Penalties
Late and false filing is costly under the new regime. Reported penalties include ₦100,000 for the first month of late filing and ₦50,000 for each subsequent month, while false declarations can attract fines up to ₦1 million or imprisonment. There’s also a penalty for engaging unregistered contractors. Confirm current figures officially.
Keep records
The NRS increasingly cross-references payroll, bank data and filings using analytics, so keep accurate, verifiable records and file consistently.
Tips
- File on time, every time.
- Keep clean records.
- Confirm your exact deadlines for your tax types.
Who must file, and what
Filing a tax return means reporting your income/transactions and the tax due to the authority — even when little or no tax is payable. Broadly: companies file CIT returns (and VAT/WHT returns where applicable); employers handle PAYE for staff; and self-employed individuals file personal income-tax returns with their state authority. Federal returns are generally filed through the tax authority's online platform (TaxPro-Max). The key mindset: filing is an obligation in its own right, separate from whether you owe money.
Deadlines and penalties
Each tax has its own filing deadlines, and the reform's administration rules keep penalties firm. Late filing attracts penalties (reported figures include a set amount for the first month of default plus a further amount for each additional month), and enforcement is sharper than before — including provisions allowing authorities to restrict accounts (Post No Debit) for established tax debts. The lesson is simple: know your deadlines and file on time, every period, even for a dormant business. Treat specific penalty figures as indicative and confirm current amounts and dates on the official NRS calendar.
Records are your defence
Good record-keeping is the backbone of painless filing — and, under a more data-driven NRS that cross-references information, it's also your defence. Keep invoices, receipts, payroll, bank records and prior filings organised, reconcile your figures before submitting, and retain proof of any exemption or relief you claim (it's your evidence of eligibility). If the authority queries a return, clean records resolve it quickly; without them, you have little to stand on. When a return is complex or you're unsure under the new law, get proper advice rather than guessing.
Frequently asked questions
How do I file tax returns in Nigeria?
Federal taxes (VAT, CIT, WHT) on TaxProMax with an active TIN; personal income tax through your State IRS.
When is VAT due?
VAT is generally filed monthly; confirm the exact due date on the NRS portal.
When is Company Income Tax filed?
Annually, within the statutory window after your accounting year-end — confirm the exact date for your company.
What are the penalties for late filing?
Reported penalties include ₦100,000 for the first month and ₦50,000 for each subsequent month; false declarations can attract fines up to ₦1 million or imprisonment. Confirm current figures officially.
Does the NRS check my records?
Yes — it increasingly cross-references payroll, bank data and filings with analytics, so keep accurate records and file consistently.
Who has to file tax returns?
Broadly: companies file CIT returns (and VAT/WHT where applicable); employers handle PAYE for staff; and self-employed individuals file personal income-tax returns with their state authority. Filing is an obligation in its own right — you file even when little or no tax is payable.
Do I have to file if my business made no money?
Generally yes — filing is an obligation separate from whether you owe tax, so even a dormant business is expected to file its returns. Missing filings attracts penalties regardless of profit, so file every period and confirm what applies to your entity.
What are the penalties for late tax filing?
The reform keeps penalties firm — reported figures include a set amount for the first month of default plus a further amount for each additional month — and enforcement is sharper, including account restrictions (Post No Debit) for established tax debts. Treat figures as indicative and confirm current amounts and deadlines on the official NRS calendar.
How do I file federal tax returns?
Generally through the tax authority's online platform, TaxPro-Max — log in with your TIN, complete and file the relevant returns, generate a payment reference and pay. Reconcile your figures first and file before the deadline for each tax.
Why is record-keeping important for tax?
Because good records make filing painless and are your defence under a data-driven NRS that cross-references information. Keep invoices, receipts, payroll, bank records and prior filings organised, reconcile before submitting, and retain proof of any exemption or relief — it's your evidence of eligibility if a return is queried.