PAYE Remittance Deadlines in Nigeria (2026)
Educational overview only—not legal or tax advice. Verify requirements on official portals and with a qualified adviser.
Employers must remit PAYE on a defined schedule—often monthly—to the authority that administers tax for the employee’s place of residence or as specified by law. Exact cut-off dates and payment methods are set by each state IRS or the FCT; they are not uniform nationwide. Treat this page as a checklist, not a substitute for your jurisdiction’s current notice.
Typical monthly cycle
Many states expect remittance within the month following deduction (e.g. January payroll tax paid by a stated February date). Some prescribe specific calendar days or banking cut-offs. Missed deadlines can trigger interest and penalties—see Tax deadlines & penalties for context.
Where to confirm your deadline
Open your state or FCT page on our State tax filing hub and use the official portal listed there. Government circulars and FAQ pages sometimes override generic guidance.
Employees and annual returns
Monthly PAYE is not the same as filing an annual personal income tax return. For self-assessment and year-end reconciliation, see How to file an individual tax return.