As the March 31, 2026 deadline for filing Personal Income Tax returns approaches, many Nigerians are scrambling amid heightened awareness and enforcement under the new tax reforms.

Whether you are a salaried employee, freelancer, business owner, or have multiple income streams, filing your annual returns for the 2025 tax year is mandatory for most income earners.

Late filing attracts penalties (often starting at ₦100,000 under the Nigeria Tax Administration Act), interest, and potential issues with Tax Clearance Certificates for loans, contracts, or travel.

However, the Lagos State Internal Revenue Service has extended the deadline for filing individual annual income tax returns for the 2025 year of assessment by two weeks, for residents of Lagos state.

Lagos residents taxpayers now have until April 14, 2026, to submit their returns instead of the original statutory deadline of March 31, 2026.

Here’s a practical, step-by-step guide to help you file compliantly and stress-free.

1. Know If You Need to File
– Every individual earning income in Nigeria must file annual returns by March 31 for the previous year (2025 income in 2026).
– This includes salaried workers (even if PAYE was deducted), self-employed persons, freelancers, landlords, and those with side hustles.
– Low-income earners below certain thresholds (around ₦70,000 annually in some rules) may be exempt, but filing is still advisable for records and TCC.
– Employers handle PAYE remittances separately (often by January 31), but individuals still file self-assessment.

2. Identify Your Tax Authority
– State Internal Revenue Service: File with the state where you resided in 2025 (e.g., LIRS for Lagos residents, FCT-IRS for Abuja).
– Non-residents or specific federal cases go to the Nigeria Revenue Service (NRS, formerly FIRS).
– Do not file in the wrong state to avoid rejection or penalties.

3. Get Your Tax Identification Number
– Use your National Identification Number — it often doubles as or links directly to your TIN.
– Register/verify via the Joint Tax Board portal (tin.jtb.gov.ng) or state portals like etax.lirs.net, or taxid.nrs.gov.ng.
– Have your BVN, NIN, contact details, and basic bio-data ready. This is quick and online.

4. Gather Required Documents and Records for 2025
– Payslips or P9 form (for employees).
– Bank statements, invoices, or records of other income (business, freelance, rent, dividends).
– Evidence for reliefs/deductions: Pension contributions, health insurance, rent receipts (up to 20% relief in some reforms), life insurance.
– Statement of affairs or simple accounts (for self-employed).

5. Calculate Your Taxable Income
– Sum all income sources.
– Subtract allowable deductions and reliefs (personal allowance, children, dependents, etc.).
– Apply the progressive tax rates (first ₦800,000 often at 0% under recent slabs).
– Many portals have built-in calculators to simplify this.

6. Access the Right Online Portal
– Lagos: etax.lirs.net or tax.lirs.net.
– Other states: Respective SIRS e-tax portals (search “[Your State] IRS e-tax”).
– National option: NRS or integrated portals.
– The process is now fully digital — manual filing is largely phased out.

7. Log In, Complete the Form, and Declare Income
– Create/login with your TIN/NIN.
– Navigate to “Annual Returns,” “Form A,” “Self-Assessment,” or “Individual Filing.”
– Enter personal details, income breakdown, deductions, and relief claims accurately.
– Match figures with employer records where possible to avoid audits.

8. Review, Submit, and Generate Assessment
– Double-check for errors.
– Submit the return.
– The portal will generate a tax assessment notice showing what you owe (or if you have overpaid/refund due).

9. Pay Any Outstanding Tax
– Pay via Remita, WebPay, bank transfer, or portal-integrated options.
– Save your payment receipt/reference number.
– Zero returns (no tax due) are still required to be filed in many cases.

10. Keep Records and Confirm Compliance
– Download and print your acknowledgement slip/receipt.
– Use it for TCC applications later.
– Retain records for at least 6 years in case of queries.