Tax Filing & Returns in Nigeria
Preparation and filing of the Nigerian federal tax cycle: the annual Companies Income Tax self-assessment return (0% for a small company with turnover of NGN 50,000,000 or less and fixed assets of NGN 250,000,000 or less, otherwise 30% under the Nigeria Tax Act 2025), the 4% Development Levy on assessable profits that consolidates the former Tertiary Education Tax and the NASENI and Police Trust Fund levies (small and non-resident companies exempt), the monthly VAT return at 7.5%, and monthly withholding-tax deduction and remittance with schedules. PAYE is remitted separately to the State Internal Revenue Service. FIRS also operates a National e-Invoicing System (the Merchant-Buyer Solution), rolled out in phases beginning with large taxpayers.
3–10 business days
NGN
What we will need from you
Upload these once. They are stored encrypted and reused across every service you buy from us.
Audited financial statements for the accounting period
Sales and purchase records supporting the VAT returns
Schedules of payments subject to withholding tax
Dividends, interest, rent, royalties, professional and consultancy fees, contracts and similar payments.
Payroll records
Where staff or remunerated directors are paid — PAYE is remitted to the State Internal Revenue Service, not FIRS.
Cost breakdown
Our fee and the government’s are always separate lines. Government fees are passed through at exactly what the authority charges — we add nothing to them.
| Statutory filing feeVAT of 7.5% is VERIFIED on firs.gov.ng/vat ('For all taxable supplies made from 1st of February 2020, VAT rate is 7.5%'). Confirm every deadline before filing. | Confirmed before payment |
| FIRS National e-Invoicing (Merchant-Buyer Solution) onboardingConfirm on einvoice.firs.gov.ng. | Confirmed before payment |
| Comriq professional fee | Fixed fee within 1 business day |
How it runs
You will see these exact stages update in your client portal as we progress.
Records Received
Accounting records, VAT ledgers and withholding-tax schedules collected and reconciled.
Returns Prepared
The CIT self-assessment return, the 4% Development Levy computation where it applies, and the monthly VAT and WHT returns are drafted and reviewed.
Your Approval
You review and sign off on the computations and returns.
Filed with FIRS
Returns submitted to FIRS / the Nigeria Revenue Service and the tax remitted; confirmation delivered.
Indicative guidance — confirmed before payment
Requirements and statutory fees are set by Federal Inland Revenue Service / Nigeria Revenue Service (FIRS) — CIT, Development Levy, VAT and WHT and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.