Nigeria tax deadlines 2026.

Use this skill whenever asked about Nigerian Capital Gains Tax. Trigger on phrases like "Nigeria CGT", "Capital Gains Tax Nigeria", "sale of shares Nigeria", "property gains Nigeria", "10% CGT Nigeria", "CGTA Nigeria", "disposal of chargeable assets Nigeria", "Section 30 CGTA", "rollover relief Nigeria", "NGX share disposal tax", "₦100M share threshold", "non-resident CGT Nigeria", or any question about computing, filing, or reporting capital gains on Nigerian chargeable assets. Scope covers CGT computation for chargeable assets (real property, shares, business assets, intangibles), statutory exemptions, rollover relief on replacement of business assets, the Finance Act 2021 share disposal threshold, and the NTA 2025 consolidation of CGT into the general income tax framework. ALWAYS read this skill before touching Nigerian CGT work.

Use this skill whenever asked about Nigerian VAT returns for self-employed individuals or small businesses. Trigger on phrases like "Nigeria VAT", "FIRS VAT", "7.5% VAT", "VAT return Nigeria", "value added tax Nigeria", "TaxPro Max", or any question about VAT computation or filing for businesses in Nigeria. Covers the 7.5% standard rate, exempt supplies, registration threshold (NGN 25M), monthly filing to FIRS, and input/output VAT computation. ALWAYS read this skill before touching any Nigerian VAT work.

Use this skill whenever asked about Nigerian personal income tax for self-employed individuals (sole proprietors / freelancers). Trigger on phrases like "Nigeria income tax", "PITA", "FIRS", "self-assessment Nigeria", "progressive tax Nigeria", "minimum tax Nigeria", "consolidated relief", "CRA Nigeria", "TIN Nigeria", "WHT Nigeria", "income tax Lagos", "income tax Abuja", "state IRS", or any question about computing or filing income tax for a self-employed person in Nigeria. This skill covers progressive rates (7-24%), minimum tax (1% of gross income), consolidated relief allowance, capital allowances, withholding tax credits, self-assessment filing, and FIRS/state IRS requirements. ALWAYS read this skill before touching any Nigerian income tax work.

Use this skill whenever asked to prepare, review, or classify transactions for a Nigeria VAT return or advise on Nigerian VAT registration, filing, and compliance. Trigger on phrases like "prepare Nigeria VAT return", "Nigerian VAT", "FIRS VAT", "Form 002", or any Nigeria VAT request. ALWAYS read this skill before touching any Nigeria VAT work.

Use this skill whenever asked about Nigerian Personal Income Tax (PIT) for individuals and sole traders / self-employed professionals filing an annual self-assessment return. Trigger on phrases like "Nigeria PIT", "Personal Income Tax Nigeria", "annual return Nigeria", "self-employed Nigeria tax", "self-assessment Nigeria", "PITA self-employed", "NTA 2025 individuals", "Nigeria Tax Act 2025 individuals", "consolidated relief allowance Nigeria", "CRA Nigeria", "minimum tax Nigeria", "state IRS filing", "SIRS annual return", "FIRS individual return FCT", "income tax Lagos", "income tax Abuja", or "Nigerian sole trader tax return". Covers tax year 2025 under PITA (Cap P8 LFN 2004 as amended through Finance Act 2023) plus the transitional treatment of the Nigeria Tax Act 2025 (effective 1 January 2026) for forward planning, including progressive brackets (7-24%), Consolidated Relief Allowance, minimum tax floor, capital allowances under the Fifth Schedule, WHT credits, life-insurance / pension / NHF / NHIS reliefs, and annual self-assessment filing to the State Internal Revenue Service (SIRS) — with FIRS jurisdiction reserved for FCT residents, members of the armed forces and police, foreign-service officers, and non-residents earning Nigeria-source income. Out of scope — employer-side payroll PAYE mechanics, PAYE return preparation, monthly PAYE remittance and statutory deductions (see ng-paye); corporate income tax / companies (CIT) and dividend WHT (see ng-cit); petroleum profits tax; partial-year residency and treaty tie-breaker analysis. ALWAYS read this skill before touching any Nigerian PIT work for individuals.

Use this skill whenever asked to prepare, review, classify transactions for, or advise on Nigerian VAT (Value Added Tax) for self-employed individuals, sole traders, partnerships, or small companies operating in Nigeria. Trigger on phrases like "Nigeria VAT", "FIRS VAT", "VAT Nigeria 7.5%", "VAT return Nigeria", "VAT Form 002", "TaxPro Max", "e-invoicing FIRS", "Merchant Buyer System", "MBS Nigeria", "VAT Act Nigeria", "NTA 2025 VAT", "Nigeria Tax Act 2025", "Section 10 VAT Act", "non-resident digital services Nigeria", "reverse charge Nigeria", "WHT-VAT Nigeria", or any request involving Nigerian VAT registration, computation, classification, filing, or compliance. Covers the 7.5% standard rate under the VAT Act (as amended by Finance Acts 2019/2020/2021/2023) and the consolidation under the Nigeria Tax Act 2025 framework effective 1 January 2026, the NGN 25 million registration threshold, monthly Form VAT 002 filing to FIRS by the 21st of the following month via TaxPro Max, the FIRS Merchant Buyer Solution (MBS) phased e-invoicing mandate (large taxpayers from Q3 2024, medium taxpayers through 2025-2026), non-resident digital service registration under Section 10A, reverse-charge self-accounting on imported services, and WHT-VAT interaction on government and large-taxpayer contracts. Out of scope (refusal catalogue): excise duties, Petroleum Profit Tax, Companies Income Tax, transfer pricing, refund litigation, free trade zone (FTZ) treatment, state-level consumption taxes, real estate VAT, and VAT grouping. ALWAYS read this skill before touching any Nigerian VAT work.

Use this skill whenever asked to compute, review, or advise on end-to-end Nigerian monthly payroll for employees — gross-to-net calculation, payslip generation, statutory deduction sequencing (Pension, NHF, NHIS, CRA, PAYE), employer remittance scheduling (PAYE to SIRS, Pension to PFC/PFA, NHF to FMBN, NSITF to NSITF), and year-end Form H1 reconciliation. Trigger on phrases like "Nigeria payroll", "compute Nigerian payroll", "Nigerian pay slip", "payslip Nigeria", "monthly payroll Nigeria", "payroll computation Nigeria", "PAYE and pension together", "deductions Nigeria", "gross to net Nigeria", "Lagos payroll", "LIRS payroll", "FIRS payroll", "Form H1 Nigeria", "annual payroll reconciliation Nigeria", or any request involving running monthly payroll for one or more employees in Nigeria. This skill is the ORCHESTRATOR — it pulls PAYE rules from `ng-paye` and statutory employer/employee contributions (Pension, NHF, NSITF, ITF, NHIS, EDT) from `ng-statutory-deductions` and sequences them into the correct computation order. ALWAYS read this skill before touching Nigerian payroll computation.

Use this skill whenever asked about forming, incorporating, or registering a business in Nigeria. Trigger on phrases like "form company Nigeria", "incorporate Nigeria", "CAC registration", "BN vs LTD Nigeria", "PVT LTD Nigeria", "register business Nigeria", "Business Name Nigeria", "Private Limited Nigeria", "Plc Nigeria", "LLP Nigeria", "Incorporated Trustee", "NGO Nigeria", "FIRS TIN", "CAMA 2020", or any question about choosing or registering a Nigerian entity. Covers entity comparison (BN, Ltd / RC, LLP, Plc, Incorporated Trustee), CAC online portal registration steps, FIRS TIN and state IRS registration, sector-specific licensing (NDPR, SEC, CBN, NCC, NAFDAC), minimum capital and shareholder/director requirements, the SME-friendly thresholds introduced by the Nigeria Tax Act 2025 (NTA 2025), and tax treatment by entity type. Out of scope: immigration / expatriate quota / CERPAC sponsorship, bank account opening procedures (high-level only), full corporate governance and shareholders' agreement drafting, deep sector-specific regulatory licensing beyond signposting, and listing on the NGX. ALWAYS read this skill before advising on Nigerian entity formation.