Nigeria tax deadlines 2026.

Use this skill whenever asked about Nigerian Companies Income Tax (CIT) for a resident Nigerian company. Trigger on phrases like "Nigeria CIT", "Companies Income Tax Nigeria", "FIRS CIT", "Nigeria Tax Act 2025 corporate", "NTA 2025", "CITA", "small company CIT Nigeria", "medium company tax Nigeria", "large company tax Nigeria", "Nigeria minimum tax", "development levy Nigeria", "TET Nigeria", "Pillar Two Nigeria", "Tax Pro-Max", "Nigeria capital allowances", or "Nigeria CIT return". Covers the transitional 2025 regime under the legacy Companies Income Tax Act (CITA, Cap. C21 LFN 2004 as amended) AND the new Nigeria Tax Act 2025 (NTA 2025) regime taking effect 1 January 2026, including the small-company 0% rate (turnover ≤ ₦100M and asset base ≤ ₦250M), medium-company 20% rate (₦100M < turnover ≤ ₦1B), large-company 30% rate phased to ~25% by 2029, the unified 2% Development Levy replacing TET/NITDA/NASENI/Police Trust Fund, the 15% Minimum Effective Tax Rate for multinationals with consolidated revenue > €750M (Pillar Two), capital allowances under the Sixth Schedule, indefinite loss carry-forward, monthly minimum tax interaction, the 6-month annual filing deadline via FIRS Tax Pro-Max, and TIN registration. Out of scope: personal income tax (use ng-income-tax), VAT (use ng-vat-return / nigeria-vat), petroleum profits tax / hydrocarbon tax, upstream oil & gas under PIA 2021, banking and insurance sector returns, capital gains on share disposals beyond ordinary CIT scope, free trade zone enterprises, NEPZA / OGFZA regimes, transfer pricing controversy, and pioneer status / industrial development income tax relief processing. ALWAYS read this skill before touching any Nigerian corporate income tax 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 to compute, classify, or review Nigerian Withholding Tax (WHT) obligations payable by a business on its outgoing payments to suppliers, landlords, contractors, lenders, shareholders, professionals, or non-resident recipients. Trigger on phrases like "Nigeria WHT", "Withholding Tax Nigeria", "FIRS WHT", "WHT rates Nigeria", "deduct WHT contract Nigeria", "PSC WHT", "NTA 2025 WHT", "WHT credit note", "WHT receipt FIRS", "WHT remittance Nigeria", "WHT on dividends Nigeria", "WHT on royalties Nigeria", "non-resident WHT Nigeria", "treaty WHT Nigeria", "petroleum WHT", or any request involving the classification, deduction, or remittance of Nigerian withholding tax. This skill covers WHT under the Withholding Tax Regulations 1997 (as amended by S.I. 1997 No. 28 and subsequent FIRS notices) for both residents (companies and individuals) and non-residents, including the 2025 transitional regime ahead of the Nigeria Tax Act 2025 (NTA 2025) which will replace and consolidate WHT into a single "tax-at-source" Schedule from 1 January 2026. Out of scope: PAYE (Pay-As-You-Earn on employment income — see ng-paye); VAT withholding by listed government MDAs and oil & gas operators (separate from income-tax WHT — see ng-vat-return); Capital Gains Tax withholding on share disposals; specialist upstream petroleum royalty mechanics beyond standard PSC WHT; bespoke FIRS administrative arrangements for individual taxpayers under the SIRS (state) regime. ALWAYS read this skill before touching any Nigerian WHT work.

Use this skill whenever asked to assemble, finalize, or package a Nigerian annual tax return. Trigger on phrases like "assemble Nigerian return", "Nigeria SPT package", "final review Nigerian tax", "FIRS Tax Pro-Max submission", "year-end Nigeria", "prepare CIT return", "prepare PIT return", "Nigeria filing package", "Form A annual return", "Form H1 reconciliation", or "Nigerian working paper". This is the capstone orchestrator that pulls together outputs from ng-cit, ng-personal-income-tax, ng-paye, ng-statutory-deductions, ng-wht, ng-cgt, ng-vat, ng-payroll, and ng-formation into a single unified working paper plus payment and filing instructions. It does not recompute anything itself — it reconciles upstream outputs, builds the line-by-line return working paper, generates Tax Pro-Max / Remita payment instructions, and produces a reviewer brief and taxpayer action list. ALWAYS read this skill last — it's the capstone.

Nigeria has a new tax law. It is called the Nigeria Tax Act 2025. It started on 1 January 2026. This law changed how small businesses pay tax.

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 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.