As part of Nigeria’s ongoing fiscal reforms, the Federal Government has reaffirmed that every Nigerian earning income must file an annual tax return by March 31, 2026—even if tax has already been deducted through the Pay As You Earn (PAYE) system.
This requirement isn’t new, but enforcement is stricter than ever before. With the Nigeria Tax Act 2025 (which took effect January 1, 2026) introducing significant changes to how personal income tax is calculated and administered, compliance is now both mandatory and digitally tracked.
Key Changes for 2026:
- ₦800,000 annual income exemption: If you earn ₦800,000 or less per year (~₦66,667/month), you pay ZERO personal income tax
- Progressive tax rates: New rates ranging from 0% to 25% based on income brackets
- Consolidated Relief Allowance (CRA) removed: Replaced with new rent relief deductions
- Mandatory filing for everyone: Even if you owe no tax, you must file a “Nil Return”
- Digital-first enforcement: Your TIN must be linked to your BVN and NIN
- Automatic penalties: ₦25,000 for the first month late, ₦5,000 for each subsequent month, plus interest
This guide provides everything you need to successfully file your tax returns before the March 31 deadline, avoid penalties, and ensure full compliance with Nigeria’s new tax regime.
Who Must File Tax Returns in Nigeria?
All Individuals Earning Income
According to the Federal Inland Revenue Service (FIRS), all Nigerian residents aged 18 and above earning income from Nigerian sources are required to file personal income tax returns.
This includes:
1. Salaried Employees (PAYE Taxpayers)
- Even if your employer deducts tax through PAYE, you must still file annual returns
- This confirms what was deducted and ensures proper tax credit allocation
- Common misconception: “My company handles my tax” ≠ “I don’t need to file”
2. Self-Employed Individuals
- Freelancers, consultants, independent contractors
- Gig economy workers (Uber drivers, content creators, virtual assistants)
- Professional service providers (lawyers, doctors, engineers in private practice)
3. Business Owners
- Sole proprietors
- Partners in partnerships
- Directors receiving income from their companies
4. People with Multiple Income Sources
- Employment + side business
- Employment + rental income
- Employment + investment income
- Any combination of income streams
5. Members of the Armed Forces
- Army, Navy, Air Force, Police (except civilian capacity employees)
- Officers of the Nigerian Foreign Service
- These individuals file with FIRS, not State revenue services
6. Non-Residents with Nigerian-Sourced Income
- Foreign nationals earning from Nigerian sources
- Nigerians living abroad but receiving Nigerian income
7. Low-Income Earners Under the Nigeria Tax Act 2025, even if you earn below ₦800,000 annually and owe no tax, you must still file a Nil Return to maintain tax compliance records.
Exemptions (Very Limited)
The only individuals typically not required to file are:
- Those earning less than ₦800,000 annually (though filing a Nil Return is still recommended)
- Minors under 18 with no income
- Individuals with genuinely zero income from any source
Important: According to Taiwo Oyedele, chairman of the Presidential Committee on Fiscal Policy and Tax Reforms: “All of us must file our returns, including those earning low income.”
Understanding the March 31 Deadline
What Year Are You Filing For?
Critical: In 2026, you’re filing tax returns for income earned in 2025 (January 1, 2025 – December 31, 2025).
The fiscal year in Nigeria runs January 1 to December 31. Tax returns must be filed within 90 days after the end of the fiscal year, making March 31 the annual deadline.
Timeline Breakdown
| Tax Year | Filing Year | Deadline | What You’re Reporting |
|---|---|---|---|
| 2025 | 2026 | March 31, 2026 | All income earned Jan 1 – Dec 31, 2025 |
| 2026 | 2027 | March 31, 2027 | All income earned Jan 1 – Dec 31, 2026 |
Important Note on Tax Rates:
- For 2025 income (filing in 2026), you use the OLD tax rates that were in effect in 2025
- For 2026 income (filing in 2027), you’ll use the NEW Nigeria Tax Act 2025 rates
Why March 31 Specifically?
According to the FIRS:
- Employed individuals: 90 days after end of tax year (March 31)
- Self-employed/businesses: 6 months after accounting year end
- Employers (PAYE): Must file employee returns by January 31
The March 31 deadline applies to individual personal income tax returns.
Step-by-Step: How to File Your Tax Returns
Phase 1: Pre-Filing Preparation (Do This NOW)
Step 1: Obtain Your Tax Identification Number (TIN)
Your TIN is your unique identifier across all tax matters in Nigeria. Without it, you cannot file returns.
How to Get Your TIN:
Option A: Online Registration via TaxPro-Max
- Visit the FIRS TaxPro-Max platform
- Click on “Self-Registration” or “Register as Individual”
- Provide required information:
- Full legal name (as on BVN)
- Date of birth
- BVN (Bank Verification Number)
- NIN (National Identification Number)
- Email address
- Phone number
- Residential address
- Employment status
- Submit and await TIN generation
- Your TIN will be sent to your registered email and phone
Option B: State Internal Revenue Service Office
- Visit your State Internal Revenue Service (SIRS) office
- Complete TIN registration form
- Provide:
- Valid ID (National ID, Driver’s License, International Passport)
- Passport photograph
- Proof of address (utility bill, tenancy agreement)
- BVN and NIN
- Receive TIN immediately or within 48 hours
Important: Under the Nigeria Tax Act 2025, your NIN and CAC number (for businesses) now automatically serve as your TIN. However, you must still register to link them properly.
Step 2: Link Your TIN to BVN and NIN
This is mandatory for digital tax enforcement. Tax authorities can now automatically verify your income through banking transactions linked to your BVN.
How to Link:
- During TIN registration, ensure you provide accurate BVN and NIN
- If already registered, update your TIN profile on TaxPro-Max
- Visit your State revenue office if experiencing linking issues
Step 3: Gather All Required Documents and Information
For Employed Individuals (PAYE Taxpayers):
- Tax Clearance Certificate for previous years (if available)
- PAYE Tax Deduction Schedule from employer showing:
- Gross annual income for 2025
- Tax deducted monthly
- Total tax remitted on your behalf
- Pay slips for all 12 months of 2025
- Letter of employment (if first time filing)
- Evidence of other income sources:
- Rental income (tenancy agreements, rent receipts)
- Investment income (dividend statements, interest earned)
- Business income (if you have side businesses)
For Self-Employed Individuals:
- Detailed income records for 2025:
- Invoices issued to clients
- Bank statements showing income
- Payment receipts
- Expense records (business-related costs):
- Rent for business premises
- Equipment purchases
- Professional fees
- Transportation/logistics
- Asset register (if applicable)
- Previous year’s tax returns (for continuity)
For Everyone (New in 2026):
- Rent receipts or lease agreements: The Nigeria Tax Act 2025 introduces rent relief deductions—this could significantly reduce your tax liability
- Proof of rent payments: Bank transfers, receipts, or teller confirmations
- Pension contributions (if applicable)
- Life insurance premiums (deductible)
- NHF (National Housing Fund) contributions (deductible)
Step 4: Calculate Your Taxable Income
Understanding the NEW 2026 Tax Structure (Applies to 2026 Income, Filing in 2027)
| Annual Income Range | Tax Rate |
|---|---|
| First ₦800,000 | 0% (Tax-Free) |
| Next ₦2,200,000 (₦800,001 – ₦3,000,000) | 7% |
| Next ₦3,000,000 (₦3,000,001 – ₦6,000,000) | 11% |
| Next ₦4,000,000 (₦6,000,001 – ₦10,000,000) | 15% |
| Next ₦5,000,000 (₦10,000,001 – ₦15,000,000) | 19% |
| Next ₦5,000,000 (₦15,000,001 – ₦20,000,000) | 21% |
| Next ₦5,000,000 (₦20,000,001 – ₦25,000,000) | 23% |
| Above ₦25,000,000 | 25% |
Remember: For 2025 income (filing in March 2026), use the old rates. The new rates apply from 2026 onwards.
Allowable Deductions:
- Rent Relief (NEW):
- Actual rent paid, up to specified limits
- Must have proof of payment
- Applies to residential and business premises
- Pension Contributions:
- Contributions to approved pension schemes
- Up to specified percentage of income
- National Housing Fund (NHF):
- 2.5% of basic salary
- Life Insurance Premiums:
- Paid to registered insurance companies
- Gratuities/Severance (if applicable):
- Lump sums on retirement
- Compensation for job loss (up to ₦50M now tax-exempt under new law)
Consolidated Relief Allowance (CRA) – REMOVED in 2026
If you’re filing for 2025 income, CRA may still apply (check with your tax authority). From 2026 onwards, it’s replaced by the rent relief and the higher tax-free threshold of ₦800,000.
Phase 2: Filing Your Tax Return
You have three filing options:
Option 1: File Online via State Internal Revenue Service Portal (Most Common for Individuals)
Each state has its own tax portal. Here’s the general process:
1. Identify Your Filing Authority
- If employed: File with the State Internal Revenue Service where your employer is located
- If self-employed: File with the State Internal Revenue Service where you reside
Find Your State Revenue Service:
- Lagos State Internal Revenue Service (LIRS)
- Rivers State Board of Internal Revenue
- FCT Internal Revenue Service (Abuja)
- For other states, search “[State Name] Internal Revenue Service”
2. Register on State Portal (If First Time)
- Visit your state revenue service website
- Click “Register” or “Create Account”
- Provide:
- TIN
- Personal details (name, address, phone, email)
- Employment status
- Employer details (if applicable)
- Create login credentials
- Verify email/phone
- Log in
3. Complete and Submit Tax Return Form
- Navigate to “File Returns” or “Annual Returns”
- Select year: 2025 (for March 2026 filing)
- Fill in required information:
- Personal Details: Name, TIN, address, phone, email
- Employment Details: Employer name, address, employment status
- Income Information:
- Employment income (gross salary)
- Other income (rental, business, investment)
- Total annual income
- Deductions:
- Rent paid (provide receipts/evidence)
- Pension contributions
- NHF contributions
- Life insurance premiums
- Tax Already Paid:
- Total PAYE deducted by employer
- Upload PAYE schedule
- System calculates:
- Gross income
- Total deductions
- Taxable income
- Tax liability
- Tax already paid (PAYE)
- Tax payable or refundable
- Review all information carefully
- Attach required documents:
- PAYE schedule (PDF or image)
- Rent receipts
- Proof of other deductions
- Submit return
4. Make Payment (If Tax is Owed)
If the system shows you owe additional tax beyond what your employer deducted:
- Generate payment reference number
- Pay via:
- Online payment (debit card, internet banking)
- Bank payment (using Remita or payment code)
- Direct debit
- System updates automatically upon payment confirmation
5. Download Tax Clearance Certificate (TCC)
Once your return is processed and any owed tax is paid:
- System generates Tax Clearance Certificate
- Download and save for your records
- TCC is valid for 12 months
- Required for:
- Visa applications
- Loan applications
- Government contracts
- Business registrations
Option 2: File via FIRS TaxPro-Max Platform
While most individuals file through State revenue services, the FIRS TaxPro-Max platform also handles personal income tax and integrates with state systems.
When to Use TaxPro-Max:
- You’re filing corporate tax alongside personal tax
- Your state revenue service recommends it
- You prefer a centralized platform for all tax obligations
Process:
- Log in to TaxPro-Max
- Navigate to “Personal Income Tax” module
- Select “File Annual Return”
- Follow similar steps as state portal:
- Enter personal details and TIN
- Input income information
- Claim deductions
- Upload supporting documents
- Submit return
- Make payment if tax is owed
- Download TCC
Option 3: File Manually at Tax Office (Last Resort)
If you cannot file online due to technical issues or lack of internet access:
- Visit your State Internal Revenue Service office
- Collect physical tax return form
- Fill in all sections manually
- Attach:
- PAYE schedule from employer
- Rent receipts
- Proof of deductions
- Copies of ID
- Submit to tax officer
- Make payment at designated bank (if tax owed)
- Return to collect TCC (usually 7-14 days)
Note: Manual filing is discouraged. Tax authorities are pushing digital-only filing, and manual processes are slower with higher error rates.
Phase 3: Special Cases
Filing a Nil Return (If You Earn Below ₦800,000)
Even if you earn below the tax-free threshold, filing a Nil Return is recommended for compliance:
- Follow the same filing process
- Input your actual income (even if below ₦800,000)
- System calculates tax as ₦0
- Submit return
- No payment required
- You’ll still receive confirmation of filing
Why File a Nil Return?
- Maintains your tax compliance record
- Required for certain visa applications
- May be needed for loan applications
- Demonstrates responsible citizenship
- Builds your tax history for future years
Filing with Multiple Income Sources
If you earn from employment + business + rental income:
- Combine all income before calculating tax
- In the tax return form:
- Employment income: Enter gross salary
- Business income: Enter total business receipts
- Rental income: Enter total rent received
- Investment income: Enter dividends, interest
- System aggregates all sources
- Tax is calculated on total combined income
- Claim all applicable deductions across income sources
Common Mistake: Filing separate returns for different income sources. Don’t do this. All income must be combined in one annual return.
Filing as a Freelancer/Gig Worker
If you earn from platforms like Upwork, Fiverr, Uber, or similar:
- Gather all income records:
- Platform earnings statements
- Bank statements showing deposits
- Client payment receipts
- Calculate total income for 2025
- Calculate business expenses:
- Internet/data costs
- Equipment (laptop, phone)
- Transportation (for Uber/Bolt drivers)
- Advertising/marketing
- Net business income = Total income – Business expenses
- File return using net business income
- Claim rent relief if you rent workspace/home office
First-Time Filers
If you’ve never filed tax returns before:
- Register for TIN immediately (if you don’t have one)
- You may need to file for multiple previous years (consult your state revenue office)
- FIRS offers a tax amnesty program periodically—check if you qualify
- Be prepared to explain employment history
- Gather historical income records if available
- Consider engaging a tax consultant for first-time filing
Changing Jobs Mid-Year
If you switched employers during 2025:
- Obtain PAYE schedules from both employers
- Combine income from both:
- Employer A: Jan-June income + tax deducted
- Employer B: July-Dec income + tax deducted
- Total annual income = Income from A + Income from B
- Total tax paid = Tax from A + Tax from B
- File single return showing:
- Primary employer (current)
- Total combined income
- Total combined tax deducted
- Attach PAYE schedules from both employers
What Happens After You File?
Immediate Confirmation
Upon submission, you should receive:
- Email confirmation of successful filing
- Reference number for your tax return
- Summary of income declared and tax paid/owed
Tax Authority Review (Desk Examination)
According to PwC Nigeria, the tax authority will commence a desk examination of your return immediately after filing.
What They Check:
- Accuracy of income reported
- Validity of deductions claimed
- Consistency with PAYE records (for employees)
- Supporting documents provided
Timeline: 2-6 weeks for initial review
Three Possible Outcomes
1. Approval (Most Common for Compliant Filers)
- Your return is accepted as filed
- Tax Clearance Certificate issued
- If you overpaid, refund process begins
- If underpaid, payment demand issued
2. Query/Request for Additional Information
- Tax office requests clarification on specific items
- You receive notice via email or phone
- Provide requested documents within specified timeframe (usually 14-21 days)
- Return is reassessed after receiving additional info
3. Audit (Rare, Usually Triggered by Red Flags)
- Full tax audit initiated
- Tax officers may visit your employer or residence
- Must provide comprehensive documentation
- Can result in additional assessment if discrepancies found
Tax Clearance Certificate (TCC)
Once approved, you receive your TCC showing:
- Tax year covered
- Income assessed
- Tax paid
- Validity period (12 months)
Why TCC Matters:
- Required for international visa applications
- Needed for government contracts/tenders
- Required for bank loan applications above certain amounts
- Needed for professional license renewals
- Required for business registrations
- Shows good standing with tax authorities
Penalties for Late Filing or Non-Compliance
The consequences of missing the March 31 deadline or failing to file altogether are significant and automatic.
Financial Penalties
According to the FIRS and Nigeria Tax Act 2025:
For Late Filing (After March 31):
- First month of default: ₦25,000 penalty
- Each subsequent month: Additional ₦5,000 per month
- Interest on unpaid tax: Calculated at commercial interest rates (currently ~10-15% annually)
Example Calculation:
- File on May 15 (45 days late)
- Penalty: ₦25,000 (first month) + ₦5,000 (partial second month) = ₦30,000
- Plus interest on any unpaid tax amount
For Failure to File at All:
- Initial penalty: ₦25,000
- Monthly penalty continues until filed: ₦5,000/month
- After 6 months of non-compliance: Additional enforcement actions
Interest on Unpaid Tax
If you file late AND owe tax that you haven’t paid:
- 10% penalty on the unpaid amount
- Interest at commercial rate (compounding)
- Both penalties and interest accrue until full payment
Example:
- Tax owed: ₦100,000
- Filed 3 months late
- Penalties:
- Late filing: ₦25,000 + (₦5,000 × 2) = ₦35,000
- Late payment: 10% of ₦100,000 = ₦10,000
- Interest (3 months at ~12% annual): ₦3,000
- Total amount due: ₦100,000 + ₦35,000 + ₦10,000 + ₦3,000 = ₦148,000
Administrative Consequences
Beyond financial penalties:
1. Tax Clearance Certificate Withheld
- Cannot obtain TCC until compliant
- Affects visa applications, loans, contracts
2. Restriction on Banking Transactions
- Under the new tax regime, TIN is linked to BVN
- Tax authorities can flag non-compliant accounts
- May affect high-value transactions
3. Travel Restrictions
- Immigration may require TCC for visa renewals
- Some countries require proof of tax compliance for visa applications
4. Employment Implications
- Some employers require TCC for employment or promotions
- Government jobs mandate tax compliance
5. Business Restrictions
- Cannot register new businesses without TCC
- Cannot bid for government contracts
- Cannot renew business licenses or permits
Criminal Prosecution (Severe Cases)
According to tax law, persistent non-compliance can lead to:
- Court summons
- Criminal prosecution for tax evasion
- Possible imprisonment (in extreme cases of deliberate fraud)
- Seizure of assets to settle tax debts
Recent Enforcement Trends:
The FIRS and state tax authorities are:
- Sealing up properties of tax defaulters
- Publishing names of major tax debtors
- Holding company directors personally liable for corporate tax defaults
- Using public scrutiny as enforcement tool
Best of Judgment (BOJ) Assessment
If you fail to file returns, the tax authority can issue a “Best of Judgment” assessment, where they:
- Estimate your income based on available information (bank records, property ownership, lifestyle indicators)
- Impose tax based on their estimate
- Their assessment is presumed correct unless you can prove otherwise
- Usually results in higher tax liability than self-assessment
Tips for Smooth, Penalty-Free Filing
1. File Early (Don’t Wait Until March 30)
Recommended Timeline:
- By February 15: Gather all documents
- By March 1: Complete registration (TIN, portal access)
- By March 15: Submit your return
- By March 25: Make any required payments
Why Early Filing Matters:
- Avoids last-minute technical issues (servers crash near deadlines)
- Gives time to correct errors
- Reduces stress
- Shows good faith if minor errors are found
2. Keep Accurate Records Year-Round
Don’t scramble in March to remember what you earned:
For Employees:
- Save all monthly pay slips
- Keep employment contract
- Track PAYE deductions monthly
For Self-Employed:
- Maintain bookkeeping records
- Use accounting software (QuickBooks, Zoho Books, Wave)
- Save all invoices and receipts
- Keep bank statements organized
For Everyone:
- Save rent receipts monthly
- Document all deductible expenses
- Keep previous year’s tax returns
- Maintain digital and physical copies
3. Claim All Eligible Deductions
Don’t Leave Money on the Table:
The new rent relief deduction in 2026 can save significant tax. Calculate:
- Total rent paid in 2025
- Collect all receipts and proof of payment
- Include in deductions section of tax return
Also claim:
- Pension contributions (employer and personal)
- Life insurance premiums
- NHF contributions
- Any other statutory deductions
Pro Tip: Organize a folder (physical or digital) labeled “Tax Deductions 2026” and drop every relevant receipt into it throughout the year.
4. Double-Check Everything Before Submitting
Common errors that trigger queries:
- Incorrect TIN: Verify your TIN is accurate
- Wrong bank account details: Especially if expecting a refund
- Mathematical errors: System may flag inconsistent calculations
- Missing documents: Attach all required supporting files
- Income underreporting: Must match employer’s PAYE records
Before clicking “Submit”:
- Review all figures
- Confirm documents are attached
- Check email address for correspondence
- Save a copy of the return for your records
5. Respond Promptly to Tax Office Queries
If you receive a request for additional information:
- Respond within the specified timeframe (usually 14-21 days)
- Provide exactly what was requested
- Keep records of all correspondence
- Follow up if you don’t receive confirmation
6. Consider Using a Tax Professional
When to Engage a Tax Consultant:
- You have complex income sources (multiple jobs, businesses, investments)
- You’re filing for the first time
- You’ve missed previous years’ filings
- You’re self-employed with significant business expenses
- You’re unsure about eligible deductions
- You want to optimize your tax position legally
Cost: Tax consultants typically charge ₦20,000 – ₦100,000+ depending on complexity.
Benefits:
- Ensures accuracy
- Maximizes deductions
- Reduces audit risk
- Saves time
- Provides peace of mind
7. Set Calendar Reminders for Next Year
Recurring Reminders:
- January 15: Start gathering documents for March filing
- Monthly: Save pay slips, rent receipts
- Quarterly: Review income and estimated tax liability
- November: Final check on deductible expenses for the year
8. Understand What’s Changed in 2026
Key Changes Under Nigeria Tax Act 2025:
| What Changed | Old System | New System (Effective 2026) |
|---|---|---|
| Tax-free threshold | ~₦200,000 (varied by state) | ₦800,000 nationwide |
| Top tax rate | 24% | 25% |
| Consolidated Relief Allowance (CRA) | 20% of gross income or ₦200,000 + 1% of gross | Removed entirely |
| Rent relief | Not available | New deduction for actual rent paid |
| TIN requirement | Separate registration | NIN/CAC now serves as TIN |
| Filing enforcement | Moderate | Strict, with digital tracking |
What This Means for You:
- If you earn below ₦800,000/year, you likely owe no tax (but must still file)
- Middle-income earners may see slight tax reductions
- High-income earners (₦25M+) will pay more due to loss of CRA
- Everyone must claim rent relief to maximize deductions
Frequently Asked Questions
1. What if I earn below ₦800,000? Do I still need to file?
Technically: You owe no tax, so payment isn’t required.
Practically: You should still file a “Nil Return” to:
- Maintain tax compliance record
- Obtain Tax Clearance Certificate
- Build your tax history
- Avoid future complications
2. My employer deducts PAYE. Why must I file again?
PAYE is withholding tax—your employer deducts an estimate. Annual filing:
- Confirms the amount withheld was correct
- Allows you to claim additional deductions (rent, pension, etc.)
- May result in a tax refund if you overpaid
- Provides official record of your tax payments
3. I missed the March 31 deadline. What should I do?
File immediately. Penalties accrue monthly, so:
- File your return as soon as possible
- Pay any tax owed plus penalties
- Expect to pay late filing penalty (₦25,000 + ₦5,000/month)
- The longer you wait, the higher the penalties
4. Can I get a refund if I overpaid?
Yes. If your annual return shows you paid more tax than owed:
- The system calculates the overpayment
- You file a refund request
- Tax authority reviews and approves
- Refund is paid (usually within 90 days, though this can be longer)
Reality Check: Tax refunds in Nigeria can be slow. Many prefer to adjust future withholdings rather than claim refunds.
5. What if I don’t have all my documents?
Options:
- Contact your employer for PAYE schedules
- Request statements from your bank
- Use estimated figures with explanatory notes (risky—may trigger audit)
- File for an extension (contact your State revenue service)
Best Practice: File on time with available documents, then provide missing items when requested.
6. Do I need a tax consultant?
Not required, but helpful if:
- You have multiple income sources
- You’re self-employed
- You’re filing for the first time
- You want to maximize deductions legally
- You missed previous years
For simple cases (single employer, PAYE only), you can file yourself online.
7. How do I know which State to file with?
General Rule:
- Employed: File with the State where your employer is located
- Self-employed: File with the State where you reside
- Multiple states: File with the State of primary activity/residence
If unsure: Contact your State Internal Revenue Service for clarification.
8. Can I file for previous years I missed?
Yes. Nigeria periodically offers tax amnesty programs allowing:
- Voluntary disclosure of past income
- Filing of prior years’ returns
- Reduced or waived penalties
Without amnesty: You can still file late returns but will pay full penalties and interest.
Check: Contact FIRS or your State revenue service to ask about current amnesty programs.
9. What if I worked in multiple states?
If you earned income in different states during 2025:
- File separate returns for each state where you earned income
- Each state taxes income earned within its jurisdiction
- Keep records showing income source by state
Note: This can be complex. Consider engaging a tax professional.
10. Is filing online safe?
Yes. State revenue services and FIRS use:
- SSL encryption for data transmission
- Secure login credentials
- Verification protocols (TIN, BVN, NIN linkage)
- Data protection measures
Best Practices:
- Use official government websites only (check URL carefully)
- Don’t share login credentials
- Log out after filing
- Save confirmation emails
11. What if my employer didn’t remit my PAYE deductions?
This is your employer’s violation, but it affects you:
- File your return showing tax deducted
- Attach pay slips proving deductions
- If tax authority questions it, provide employer details
- Your employer will be contacted for remittance
- You shouldn’t be penalized for employer’s failure
Important: You’re only liable for tax YOU owe, not your employer’s remittance failures.
12. Can I change my tax return after filing?
Yes, but with conditions:
- Must be done before the tax authority completes their review
- File an “Amended Return” explaining changes
- Provide supporting documents for amendments
- May delay TCC issuance
Better: Get it right the first time by careful review before submission.
Resources and Helpful Links
Official Government Tax Portals
- Federal Inland Revenue Service (FIRS): https://www.firs.gov.ng/
- FIRS TaxPro-Max Platform: https://taxpromax.firs.gov.ng/
- Lagos State Internal Revenue Service: https://etax.lirs.net/
- FCT Internal Revenue Service (Abuja): https://irs.fct.gov.ng/
- Rivers State Board of Internal Revenue: https://www.rirs.gov.ng/
Guides and Manuals
- TaxPro-Max User Manuals: https://www.firs.gov.ng/taxpro-max-manuals/
- Personal Income Tax Guide: https://www.firs.gov.ng/personal-income-tax
- PwC Nigeria Tax Summaries: https://taxsummaries.pwc.com/nigeria/individual/tax-administration
Tax Calculators
- FIRS Personal Income Tax Calculator: Available on FIRS website
- State Revenue Service Calculators: Most state portals include built-in calculators
Help and Support
- FIRS Contact Center: Available through their website
- State Revenue Service Help Desks: Contact your local tax office
- Tax Consultant Directory: Available through professional accounting bodies
Important Documents
- Nigeria Tax Act 2025: https://www.safeguardglobal.com/resources/blog/nigeria-tax-act-2025/
- Personal Income Tax Act: Available on FIRS website
News and Updates
- FIRS Updates: https://www.firs.gov.ng/
- Ministry of Finance: https://www.finance.gov.ng/
- Tax news coverage:
Key Dates and Deadlines Summary
| Date | Action Required |
|---|---|
| Now – February 15 | Gather all documents, obtain TIN if needed |
| February 15 – March 1 | Register on filing portal, organize records |
| March 1 – March 15 | Complete and submit tax return |
| March 15 – March 25 | Make any required tax payments |
| March 31, 2026 | ABSOLUTE FILING DEADLINE |
| April 1 onwards | Late filing penalties begin (₦25,000 first month) |
| Throughout year | Save receipts, pay slips, and documentation for next year |
Final Checklist: Are You Ready to File?
Before submitting your tax return, confirm you have:
✅ Obtained TIN (or verified existing TIN is active)
✅ Linked TIN to BVN and NIN
✅ Registered on appropriate filing portal (State revenue or TaxPro-Max)
✅ Gathered all income documents:
- Pay slips for all 12 months of 2025
- PAYE schedule from employer(s)
- Records of other income sources
✅ Collected deduction proof: - Rent receipts for 2025
- Pension contribution statements
- Life insurance premium receipts
- NHF evidence
✅ Calculated total income from all sources
✅ Identified all eligible deductions
✅ Completed tax return form accurately
✅ Attached all required supporting documents
✅ Reviewed everything for accuracy
✅ Submitted return before March 31
✅ Made payment if tax is owed
✅ Saved confirmation email and reference number
✅ Downloaded Tax Clearance Certificate (once issued)
Conclusion: File Early, File Accurately, Stay Compliant
The March 31, 2026 deadline for filing 2025 tax returns is not optional—it’s mandatory for all income-earning Nigerians. With the Nigeria Tax Act 2025 introducing significant changes to personal income tax and enforcement mechanisms, compliance is now easier to track and penalties are automatic.
The Good News:
- If you earn below ₦800,000 annually, you owe no tax (but should still file)
- New rent relief deductions can significantly reduce tax liability
- Online filing is streamlined and accessible
- Tax Clearance Certificates are issued digitally
The Bad News:
- Late filing penalties start at ₦25,000 and increase monthly
- Non-compliance can restrict travel, banking, and employment
- Your TIN is now linked to BVN/NIN, making tax tracking automatic
- Tax authorities are enforcing more strictly than ever before
Your Action Plan:
- This Week: Ensure you have TIN, gather documents
- By March 1: Register on filing portal
- By March 15: Complete and submit tax return
- By March 25: Make any required payments
- By March 31: Confirm submission and save TCC
Don’t wait until March 30. Technical issues, server overloads, and last-minute problems happen every year near the deadline. File early, avoid stress, and ensure compliance.
Remember: Filing your tax return isn’t just about avoiding penalties—it’s about:
- Being a responsible citizen
- Contributing to national development
- Maintaining your financial credibility
- Accessing opportunities that require tax compliance
The deadline is March 31, 2026. The time to act is now.
Disclaimer: This guide provides general information about tax filing in Nigeria and should not be considered professional tax advice. Tax laws and requirements can change. For specific situations or complex tax matters, consult a qualified tax professional or contact your State Internal Revenue Service directly.
