The Federal Capital Territory Internal Revenue Service has called on all taxable residents to submit their personal income tax returns on or before March 31, 2026.

The notice covers employees, elected and appointed public office holders, self-employed individuals, and business owners.

In a statement issued on Monday, the Head of Corporate Communications, Mustapha Sumaila, said taxpayers in the FCT are required to declare income from all sources for the 2025 tax year, along with details of deductions and other relevant information.

The filing requirement applies to employees under the Pay-As-You-Earn scheme, self-employed professionals, business owners, and individuals working in the informal sector.

The statement noted that the directive is in accordance with Section 24(f) of the 1999 Constitution, Sections 13 and 14(3) of the Nigeria Tax Administration Act, Section 24 of the FCT-IRS Act 2015, and Paragraph 11 of the 2026 Personal Income Tax Guidelines issued by the Joint Revenue Board.

The above law and guidelines require every individual with taxable income [to] submit a true and correct return of total income from all sources for the preceding year (January 1st to December 31st, 2025) within 90 days of commencement of the 2026 assessment year,” the statement said.

Taxpayers are urged to file their returns online through the FCT-IRS self-service portal at www.taxporta.fctirs.gov.ng or visit any FCT-IRS office to complete the necessary forms.

The service cautioned that missing the March 31 deadline may result in penalties, including a best-of-judgment assessment, interest charges, and other civil or criminal actions as prescribed by law.

The Acting Executive Chairman of FCT-IRS, Michael Ango, emphasized the significance of voluntary compliance during the recently concluded FCT-IRS Stakeholders’ Engagement Forum.

He stated that timely registration, filing, and payment of taxes drive progress and development in the FCT, allowing the government to deliver security, infrastructure, social amenities, and other essential services.

Ango further noted that tax revenues fund road construction, school and hospital renovations, and other vital development projects.

The Federal Government commenced enforcement of the new tax regime on January 1, 2026, introducing four key laws: the Nigeria Tax Act 2025, the Nigeria Tax Administration Act 2025, the Nigeria Revenue Service Establishment Act 2025, and the Joint Revenue Board Establishment Act 2025.