Is the March 31 Tax Filing Deadline for This Year or the Next Year in Nigeria?

In Nigeria, the March 31 deadline is for filing tax returns for the previous year — not the current year.

Here’s how it works:

📅 How the March 31 Deadline Works

March 31, 2026 → You file 2025 income

March 31, 2027 → You file 2026 income

March 31, 2025 → You filed 2024 income

By law, individuals must file Personal Income Tax returns on or before March 31 each year, covering income earned in the preceding year.

For example:

Government recently reminded taxpayers to file 2025 returns by March 31, 2026.

This confirms the rule: You always file for last year.

Why It’s Not End of the Year

Many people think tax filing happens December, but Nigeria uses:

Tax year: January – December

Filing period: January – March (next year)

So after December ends, you have 3 months (Jan–March) to file your returns.

Who Must File (Important ⚠️)

You should file by March 31 if you are:

Salary earner (even if PAYE is deducted)

Business owner

Freelancer

Self-employed

Investor earning dividends, interest, etc.

Filing is mandatory even if you don’t owe extra tax.

Quick Summary

✔ March 31 = Filing deadline

✔ It is for previous year income

✔ Filing happens every year

✔ Applies to all income earners