Nigeria tax deadlines 2026.

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 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 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 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.

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 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 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.