MaxisHR manages all Nigeria employer tax obligations — PAYE (due 10th of following month — State IRS), VAT at 7.5%, corporate tax at 30% (large) / 20% (medium) / 0% (small), and withholding tax across 7 payment types. Zero penalties. Full compliance with Labour Act (Cap L1, LFN 2004).
Nigeria employers face a multi-layered tax compliance framework governed by Labour Act (Cap L1, LFN 2004) and administered by Federal Inland Revenue Service (FIRS). Obligations include monthly PAYE withholding and remittance, VAT filing (if registered), social security contributions, withholding taxes on qualifying payments, and annual corporate income tax returns.
Non-compliance carries severe consequences — late PAYE filings attract penalties of up to NGN 25,000 first month + NGN 5,000/month thereafter, while missed VAT returns trigger NGN 5,000/month + 5% of tax due. Nigeria's Federal Inland Revenue Service (FIRS) has significantly increased enforcement capacity in recent years.
MaxisHR's Nigeria tax compliance service covers every obligation — PAYE, VAT, corporate tax, withholding tax, and payroll reconciliation — filed automatically before every deadline. Our clients have a 100% on-time filing record across all Nigeria tax authorities.
| Component | Employee | Employer | Notes |
|---|---|---|---|
| Corporate Income Tax | 30% (large) / 20% (medium) / 0% (small) | Annual | Return due 6 months after financial year-end |
| VAT (Standard Rate) | 7.5% | Monthly (by 21st of following month) | Registration threshold: NGN 25,000,000/yr |
| PAYE Income Tax | Graduated — withheld from employees | 10th of following month — State IRS | Remitted to Federal Inland Revenue Service (FIRS) monthly |
| WHT — Dividends | 10% | At source | Final withholding — resident and non-resident |
| WHT — Interest | 10% | At source | Final withholding tax |
| WHT — Royalties | 10% | At source | Final withholding tax |
| Component | Employee | Employer | Notes |
|---|---|---|---|
| Dividends | 10% | — | Final withholding — resident and non-resident |
| Interest | 10% | — | Final withholding tax |
| Royalties | 10% | — | Final withholding tax |
| Rent | 10% | — | Final withholding tax |
| Construction contracts | 2.5% | — | Offset against final CIT |
| Consulting/professional fees | 10% | — | Offset against final tax |
| Technical service fees | 10% | — | Offset against final CIT |
| Component | Employee | Employer | Notes |
|---|---|---|---|
| January | PAYE return (Dec) — 10 Jan | VAT return (Dec) — 21 Jan | — | Filed with Federal Inland Revenue Service (FIRS) |
| March | CIT estimated return (if Mar year-end) | Annual return filing | — | Filed with Federal Inland Revenue Service (FIRS) |
| April | PAYE return (Mar) — 10 Apr | VAT return (Mar) — 21 Apr | — | Filed with Federal Inland Revenue Service (FIRS) |
| June | CIT return (if Dec year-end) — June 30 | Education Tax | — | Filed with Federal Inland Revenue Service (FIRS) |
| July | PAYE return (Jun) — 10 Jul | VAT return (Jun) — 21 Jul | — | Filed with Federal Inland Revenue Service (FIRS) |
| October | PAYE return (Sep) — 10 Oct | VAT return (Sep) — 21 Oct | — | Filed with Federal Inland Revenue Service (FIRS) |
| December | Transfer pricing documentation | Annual payroll reconciliation | — | Filed with Federal Inland Revenue Service (FIRS) |
| Component | Employee | Employer | Notes |
|---|---|---|---|
| Late CIT filing | NGN 25,000 first month + NGN 5,000/month thereafter | — | Enforced by Federal Inland Revenue Service (FIRS) |
| Late VAT filing | NGN 5,000/month + 5% of tax due | — | Enforced by Federal Inland Revenue Service (FIRS) |
| Late PAYE remittance | 10% of tax due + interest | — | Enforced by Federal Inland Revenue Service (FIRS) |
| Failure to deduct WHT | Assessed amount + 10% penalty | — | Enforced by Federal Inland Revenue Service (FIRS) |
| Transfer pricing non-compliance | NGN 10,000,000 + 1% of transaction value | — | Enforced by Federal Inland Revenue Service (FIRS) |
| Tax evasion | Up to NGN 3,000,000 + 3 years imprisonment | — | Enforced by Federal Inland Revenue Service (FIRS) |
Tax compliance in Nigeria is complex, deadline-driven, and high-stakes. MaxisHR eliminates the risk — automating every filing, managing every deadline, and keeping your Nigeria entity fully compliant year-round.
MaxisHR's compliance engine tracks every Nigeria tax deadline — PAYE by 10th of following month — State IRS, VAT Monthly (by 21st of following month), CIT by 6 months after financial year-end — and files automatically before each one. Our Nigeria clients have never paid a late filing penalty. Not once.
MaxisHR's West Africa tax team monitors every Federal Inland Revenue Service (FIRS) update, budget announcement, and rate change — updating your compliance setup in real time. You always pay the correct rate, claim available reliefs, and benefit from applicable double tax treaties (Nigeria has 13).
Building an in-house Nigeria tax function requires a senior tax manager, local accounting software, external audit fees, and ongoing legal counsel. MaxisHR's managed compliance service replaces all of that — at a fixed monthly cost with complete visibility over every filing.
MaxisHR maintains a complete, organised, and immediately retrievable audit trail for every Nigeria tax return — PAYE records, VAT reconciliations, WHT certificates, and CIT workings — stored securely and exportable on demand for any Federal Inland Revenue Service (FIRS) audit or review.
Expanding beyond Nigeria? MaxisHR manages tax compliance across all 55 African countries from a single dashboard. One partner, one invoice, one compliance calendar — covering all your African entities simultaneously.
MaxisHR's platform eliminates manual tax compliance in Nigeria — automating calculations, filings, and remittances so your team focuses on business growth, not tax administration.
MaxisHR calculates Nigeria PAYE for every employee using 2026 graduated tax brackets, deducts the correct amount from each payslip, and files the monthly return with Federal Inland Revenue Service (FIRS) by 10th of following month — State IRS — automatically, every month.
MaxisHR prepares your Nigeria VAT return (7.5% standard rate) from your transaction data, reconciles output and input VAT, and submits to Federal Inland Revenue Service (FIRS) Monthly (by 21st of following month). Input tax claims are maximised within the legal framework.
Track every Nigeria tax obligation in real time — filed returns, pending deadlines, payment confirmations, and penalty exposure — all in one dashboard. Receive alerts 30 days, 7 days, and 24 hours before each deadline.
MaxisHR identifies all Nigeria payments requiring withholding tax, calculates the correct rate (including treaty reductions where applicable), issues WHT certificates to recipients, and remits to Federal Inland Revenue Service (FIRS) on your behalf.
All Nigeria tax returns, payment receipts, Federal Inland Revenue Service (FIRS) correspondence, and compliance workings are stored in MaxisHR's encrypted document vault — accessible 24/7 and immediately exportable for audit purposes.
MaxisHR exports Nigeria tax data in CSV, Excel, and PDF formats compatible with Xero, QuickBooks, Sage, and SAP. Monthly tax reports, journal entries, and payment summaries are generated automatically for your finance team.
MaxisHR files every Nigeria tax return — PAYE, VAT, WHT, and corporate tax — on time, every time. Trusted by companies across West Africa. Get a fixed-price compliance quote today.
MaxisHR manages employer tax compliance — PAYE, VAT, corporate tax, and withholding tax — across every African country. Find rates, deadlines, and compliance guides for your market.