Filing PAYE and company income tax
If you employ people or run a company, you have recurring tax filings: PAYE on salaries, personal income tax for individuals, and company income tax (CIT) on profits — plus annual returns to the tax authority. Since the 2025 tax reforms and the move to the Nigeria Revenue Service (NRS), several obligations and reliefs have shifted. This guide explains what has to be filed, by whom, and how to stay compliant.
Honest note: RenewPapers is not the NRS or a replacement for your accountant on complex positions. What we do is handle registration and the routine filings — PAYE, returns and CIT submissions — so deadlines are met and your record stays clean.
Who files what
- Employers — PAYE: deduct tax from staff salaries and remit to the relevant state tax authority, with returns. Registration for PAYE is required once you have employees.
- Individuals — personal income tax: the self-employed and those with other income file personal income tax returns.
- Companies — CIT: companies file annual company income tax returns with the NRS. The 2025 reforms changed how small companies are treated — many pay less or are exempt below a turnover threshold.
CAC annual returns are not tax returns. They are separate filings — one to CAC, one to the NRS. Companies owe both, and missing either carries its own penalties.
What do you need to file?
Tax filings to keep on top of?
Tell us about your business and staff. We will register you where needed and keep PAYE, CIT and returns filed on time with the NRS.
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Staying compliant? You’ll also want
Handpicked next steps for this — we can handle any of them for you.
Register a business (CAC)Register the company with CAC first.
Nigerian bank accountOpen or update your Nigerian bank account.
Get your NINYour NIN is required before almost every other document.
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