Company tax filing deadlines under the Nigeria Tax Administration Act 2025

The Nigeria Tax Administration Act 2025 took effect on 1 January 2026. It sets out how and when taxes are filed, assessed and collected. Missing a deadline can lead to penalties and interest, so these are the dates to put in your calendar.

Companies income tax returns

The Act sets the following deadlines for filing company returns:

• Established companies (in business for more than 18 months): no later than six months after the end of the accounting year. For a company with a 31 December year end, that is 30 June of the following year.
• Newly incorporated companies: within 18 months of incorporation, or no later than six months after the end of the first accounting period, whichever comes first.
• Companies that permanently stop doing business in Nigeria: no later than six months after the date the business stops.

Employers’ annual returns

Every employer must file a return of all emoluments paid to its employees in the previous year no later than 31 January each year.

Keep your records

The Act requires taxable persons to keep accounts, books and records that allow their tax to be correctly worked out. Failing to keep them, or failing to produce them when the tax authority asks, attracts penalties.

Practical checklist

• Confirm your company’s accounting year end and diary the six-month filing date.
• If your company is newly incorporated, work out both deadlines and use the earlier one.
• Prepare the employer’s annual return early in January.

This article is general information, not tax advice. For advice on your filing position, contact our Tax team.