The Nigeria Revenue Service (NRS) has published its schedule of tax filing and remittance deadlines for March 2026, providing clarity for businesses and taxpayers preparing their monthly statutory obligations.
According to the official NRS calendar, employers and self-assessed taxpayers must remit Pay As You Earn (PAYE) by 10th March 2026. This deadline ensures that employee income tax withheld during the preceding month is submitted to the revenue authority on time to avoid penalties.
Secondary obligations fall due later in the month. 21st March 2026 is the cut-off for remittance of Value Added Tax (VAT) and Withholding Tax (WHT). These indirect tax components are required from registered VAT traders and entities responsible for withholding tax at source.
At the month’s end, 31st March 2026 is the final day for a suite of corporate taxes, including Companies Income Tax (CIT), Capital Gains Tax (CGT), Tertiary Education Tax (TET) and the National Information Technology Development Levy (NITDL). Businesses subject to these levies are urged to prepare their filings and payments in advance to meet the statutory deadline.
The NRS reiterated that timely compliance with these due dates helps avoid enforcement actions, additional fines and interest charges. Taxpayers can access detailed guidance and submit returns via the official Federal Inland Revenue Service (FIRS) portal.
