Employer Tax Obligations in Nigeria (2026)
Educational overview only—not legal or tax advice. Verify requirements on official portals and with a qualified adviser.
Beyond PAYE, Nigerian employers may have withholding duties on specific payments, social and statutory remittances, and—where applicable—federal taxes through NRS. The mix depends on your entity type, industry, and contracts. This overview links to deeper guides without duplicating statute text.
Core payroll: PAYE
Register, deduct, remit, and file returns as required by the relevant state IRS or FCT-IRS. See PAYE for employers and PAYE remittance deadlines.
Withholding on contractors and services
Certain payments to suppliers or individuals may require withholding tax (WHT) and remittance to the appropriate authority. Rates and scopes change with law and FIRS/NRS practice—verify on official notices. Start with Withholding tax overview.
Company-level federal filing
Employers structured as companies file corporate income tax and related returns with NRS. Use How to file a business tax return and NRS filing basics.