Nigeria: PAYE tax returns due 31 January 2021

Nigeria: PAYE tax returns due 31 January 2021

The deadline for employers filing pay-as-you-earn (PAYE) tax returns for 2020 is 31 January 2021.


PAYE returns report the amount of each employee’s salary and tax paid in the preceding year, and are to be filed with the relevant tax authority in the Nigerian state where the employees were residents. For employees who are residents of Abuja, the PAYE returns are filed with the Federal Capital Territory Internal Revenue Service. A failure by an employer to file the annual PAYE tax returns is subject to penalties.

In response to the coronavirus (COVID-19) pandemic, some states have deployed electronic platforms to allow for electronic filing of annual returns.  

Read a January 2021 report [PDF 142 KB] prepared by the KPMG member firm in Nigeria

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