It has been over a month since Google released Android 7.0 Nougat. So far, the update has only landed on Nexus devices which receive their software updates directly from Google. OEMs like Samsung haven't updated their devices as yet because there's a big process that needs to be completed first before any new major update can be released. Just yesterday we spotted what appeared to be a Galaxy S7 running a test Nougat firmware and we can now confirm that Samsung has indeed started testing Android 7.0 Nougat for the Galaxy S7.
Samsung is currently testing software version G930FXXU1ZPI9 internally for the Galaxy S7, it has started this test in Poland where Samsung Europe is located. The alphabet “Z” demands attention as Samsung has previously used it to denote upcoming major updates as well. This may very well be a preliminary test build so don't think that the company will release Nougat for the Galaxy S7 within a couple of days. Samsung has not yet provided any timeframe in which we can expect Android 7.0 to land on at least its flagship devices like the Galaxy S7 and the Galaxy Note 7. Those who are on carrier locked devices will have to wait even longer for the update to arrive.