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The 2026 tax year introduces a more rigid structure for annual filings under the Nigeria Revenue Service (NRS). For the first time, the ‘grace period’ for new companies has been strictly automated on TaxPro Max. Whether you are a small business or a conglomerate, missing these windows triggers immediate late filing fines.
The 2026 Annual Deadlines
- Personal Income Tax (PIT): Due by March 31st. All individuals and sole proprietors must file with their State Internal Revenue Service (SIRS).
- Company Income Tax (CIT): Due within 6 months after your accounting year-end. For most companies (Dec 31st year-end), the deadline is June 30th.
- Education Tax & Development Levy: Filed alongside your CIT. Note the new 4% Development Levy for companies above ₦100m turnover.
For a monthly view, see our Monthly Compliance Calendar. If you are a new company, check When to Register for Tax for your 18-month initial window. For official extensions, visit the NRS Portal or consult PwC Nigeria for filing support.”