Learn how to file your personal income tax returns in Nigeria in 2026. Step-by-step guide to filing through LIRS e-Tax, deadlines, penalties, and what you need to know.
The March 31 deadline for filing personal income tax returns is not far away and you’ll need to file your personal income tax returns for 2025. If you miss the deadline, you’ll pay a fine of ₦100,000 for the first month, then ₦50,000 for every month that you delay filing your returns.
The process for filing returns is now fully digital, so you can file wherever you are on your phone or computer; no more queues at tax offices.
In this guide, we’ll show you how to file your taxes online without stress.
How personal income tax works in Nigeria
Pay As You Earn (PAYE): Your employer deducts tax from your salary every month and sends it to the State Internal Revenue Service. You’ll still need to file returns to confirm that the tax deductions are correct.
Direct assessment: If you’re self-employed, a landlord, or you earn from multiple sources, you’ll calculate and pay your own tax. You must file returns and pay tax every year on or before March 31.
Both PAYE and direct assessment require that you file annual returns. The difference is who handles the monthly payments, your employer or you.
Where to file your tax returns
Personal income tax goes through your State Internal Revenue Service, not the Nigeria Revenue Service (NRS, formerly FIRS).
Lagos residents and workers file tax returns on the LIRS e-Tax website.
We’ve listed the tax filing websites for all 36 states and the FCT at the end of this guide.
How to file your tax returns
1. Confirm your tax authority.
If you’re an employee, you’ll file with the Internal Revenue Service of the state where you’re located. If you’re self-employed, you’ll file in the state where you live.
Members of the armed forces, police officers, and foreign service officers file with the NRS.
2. Calculate your taxable income.
When you file in 2026, you’re reporting income you earned in 2025. This means you’ll use the old tax structure, not the new 2026 rates.
Here’s the old tax structure that applies to 2025 income:
The tax laws that took effect on January 1, 2026 have changed how tax is calculated. The first ₦800,000 you earn every year is tax-free. If you earn this amount or less annually, you won’t pay any income tax. This only applies to income earned from January 2026 onwards. You’ll use those new rates when you file in 2027 for your 2026 income.
Here’s how the progressive tax system works:
To get your accurate taxable income, add all your incomes. That includes your salary, money from any side hustle you’ve done, rental income, dividends, and any other money you earned during the year.
You can subtract these expenses before calculating your tax:
Pension contributions (8% of your income before tax)
National Housing Fund contributions (2.5% of your basic salary)
Life insurance premiums (up to ₦100,000)
Rent relief (20% of your rent, capped at ₦500,000)
Keep records of all the money you paid as rent, pension contributions, and insurance premiums during the year. These deductions will save you money.
3. Register on the LIRS e-Tax portal.
If you already have a taxpayer ID, skip to the next step. If you don’t, go to etax.lirs.net and click Sign Up if you’re filing in Lagos.
You’ll need your Bank Verification Number (BVN) and your date of birth to get a taxpayer ID.
4. Sign in.
Sign in with your taxpayer ID and password. Next, click the menu button in the upper-left corner of your screen, scroll down to Returns, then click My Tax Returns, and click File Returns Here (the blue button in the upper-left corner of your screen).
5. Declare your income
Complete the form with the required information and upload all necessary documents.
Year: Choose 2025 if you’re filing in 2026.
Gross salary: Type in the total amount you were paid before any deductions. If there’s no salary, leave this at zero.
Other income: Type in the total for each category if you earned money from trading, commissions, or allowances.
Pension contributions: Including pension contributions reduces your taxable income, so type in the total amount you contributed during the year. For employees, this is usually 8% of your annual income before tax and your employer makes those contributions on your behalf so check your pension contribution alerts – on your pension service provider’s platform, emails, or text messages – to get the exact amount.
Annuities: Add them as well. They’re deductible.
Gratuities: Gratuities are not taxed, but if you got one for losing your job, only the first ₦50 million won’t be taxed.
Foreign income: Dividends, interest, rent, or royalties earned abroad and brought into Nigeria through official banking channels won’t be taxed.
Dividends and interest: Anything you earned on your investments and savings.
Accommodation and rent paid: Type in your home address and what you paid as rent during the year.
Rental income: If you’re a landlord, type in the total rent you collected.
Other income: Click ‘Add Income’ and enter the details for any income sources not listed.
Multiple streams of income? List them all here.
Support staff: If you have anyone employed.
Assets: Land and other kinds of property.
Make sure all the figures are accurate. The tax authority can verify your income through your BVN, your bank, and your employer.
6. Upload supporting documents
To claim allowances on your annual tax returns, you’ll need to upload these supporting documents:
Your account statement for the year
Rent payment receipts or a tenancy agreement (for rent relief)
Proof of pension contributions
Proof of National Health Insurance Scheme, life assurance, National Housing Fund, gratuities or any other documents that support your income, relief, or deductions
Make sure all the documents are easy to read.
7. Review, submit, and pay.
Review everything you’ve typed in and uploaded before you submit. Once you’re sure it’s correct, click Submit.
The LIRS will calculate how much tax you owe. If you’ve already paid tax through PAYE or withholding tax during the year, that tax will be subtracted from the total tax you owe.
If there’s a tax balance to pay, you can pay directly on the LIRS website with your debit card or at any of the banks listed on the website.
8. Download your tax clearance certificate.
After filing and paying, download your tax clearance certificate and keep it safe. You might need it to apply for loans or visas, bid for government contracts, or renew your international passport.
Avoid these mistakes when you’re filing your tax returns
Not claiming rent relief: Rent relief came into effect in 2026 and it can save you money. Make sure you have a receipt for your most recent rent payment.
Looking for Consolidated Relief Allowance (CRA): CRA has been replaced. Just focus on getting rent relief.
Not adding all your income: You must add all your income from every source before applying deductions and tax bands.
Filing after the deadline: Set a reminder for mid-February to make sure you don’t miss the March 31 deadline.
Underreporting your income: Tax authorities can check your income through your BVN and your bank. Be honest.
Filing with the wrong tax authority: Employees file where their employer is located. Self-employed people file where they live.
Start early
The Nigeria’s 2026 tax reforms are now simpler – if you earn ₦800,000 or less, you won’t pay income tax. If you earn more than that, you’ll only pay tax on what you actually make. There’s no confusion and no reason to delay filing your tax returns.
Put the necessary documents together now and get accurate figures. An early start is the key to meeting the March 31 deadline.
State tax filing websites in Nigeria
Each Nigerian state has its own Internal Revenue Service. These are the official websites for all 36 states and the FCT:
States and IRS websites
Abia State – abiairs.gov.ng
Adamawa State- ad-irs.adamawastate.gov.ng
Akwa Ibom State – akirs.ak.gov.ng
Anambra State – tax.services.an.gov.ng
Bauchi State – birs.bu.gov.ng
Bayelsa State – bir.by.gov.ng
Benue State – birs.be.gov.ng
Borno State – birs.bo.gov.ng/menu/tax-filling
Cross River State – crirs.crossriverstate.gov.ng
Delta State – deltairs.com
Ebonyi State – tax.ebsirb.eb.gov.ng
Edo State – eirs.gov.ng
Ekiti State – ekitistaterevenue.com
Enugu State – irs.en.gov.ng
Gombe State – irs.gm.gov.ng
Imo State – iirs.im.gov.ng
Jigawa State – jsirs.org.ng
Kaduna State – kadirs.kdsg.gov.ng
Kano State – kirs.gov.ng
Katsina State – irs.kt.gov.ng
Kebbi State – irs.kb.gov.ng/etax
Kogi State – https://irs.kg.gov.ng/kg_irs_annual_filling_notice.pdf
Kwara State – irs.kw.gov.ng
Lagos State – etax.lirs.net
Nasarawa State – irs.na.gov.ng
Niger State – nigerigr.ngsirs.gov.ng or ngsirs.gov.ng
Ogun State – portal.ogetax.ogunstate.gov.ng/login
Ondo State – iondo.ondostate.gov.ng/register or odirs.ng
Osun State- irs.os.gov.ng/download/p-a-y-e-electronic-tax-clearance-form/
Oyo State – bir.oyostate.gov.ng or selfservice.oyostatebir.com
Plateau State – psirs.gov.n
Rivers State – riversbirs.gov.ng
Sokoto State – itas.irs.sk.gov.ng/login
Taraba State – mda.tarababir.gov.ng or tarabaitas.ng/login
Yobe State – irs.yb.gov.ng
Zamfara State – irs.zm.gov.ng
FCT (Abuja)- fctirs.gov.ng
Make sure you file on your state’s website.
Credit: kuda.com/blog
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