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The 2026 tax regime in Nigeria is built on speed. With the full implementation of the Electronic Fiscal System (EFS), the NRS has shortened several remittance windows. Missing a deadline by even 24 hours now triggers automated fines on the TaxPro Max portal.
Statutory Monthly Deadlines
| Tax Type | Remittance Deadline |
|---|---|
| PAYE (Staff Tax) | 10th of the following month. |
| WHT (Contractors) | 21st of the following month (except for E-remitters). |
| VAT (Sales Tax) | 14th of the following month (New 2026 Rule for EFS users). |
| Pension (NSITF/NHF) | Before the 16th of the following month. |
Note: If your business is registered for the EFS, you must remit VAT by the 14th, not the old 21st-day rule. For a list of penalties for missing these dates, see Late Filing Fines. Download the official 2026 calendar from PwC Nigeria or the NRS.”