How to File a Tax Return in Nigeria in 2026
Filing your annual tax return is not optional; it is a legal requirement for every Nigerian earning an income. Whether you are a salaried employee, freelancer, teacher, digital creator, or small business owner, the law expects you to declare your income every year. Yet for millions of Nigerians, the process seems confusing and scary.
This guide breaks it all down — step by step — so you can file your returns online, avoid penalties, and stay compliant with Nigeria’s updated tax laws for 2025/2026. We will also provide the official tax filing portal links for all 36 states and the FCT.
DEADLINE ALERT: The annual Personal Income Tax (PIT) filing deadline is March 31 every year. For 2026, you are filing for the 2025 tax year. Missing the deadline attracts a fine of N100,000 for the first month, and N50,000 for each additional month of non-compliance.
Who Must File a Tax Return in Nigeria?
Under the Nigeria Tax Administration Act 2025, every individual earning any form of income in Nigeria must file an annual return. This includes:
- Salaried employees (even if your employer already remits PAYE on your behalf)
- Freelancers and self-employed individuals
- Digital marketers, content creators, and remote workers
- Business owners (sole proprietors and partnerships)
- Those earning multiple streams of income
- Even unemployed individuals and those who earn below the taxable threshold (you still file a NIL return)
Important: Your employer filing PAYE on your behalf does NOT exempt you from personally filing your return. Both are required.
Where Do You File? (Know Your Tax Authority)
Personal Income Tax in Nigeria is collected at the state level. This means you file your returns with the Internal Revenue Service (IRS) of the state where you LIVE — not necessarily where your employer is located.
- You live in Lagos but work remotely for an Abuja company? FILE WITH LIRS (Lagos).
- You live in Ibadan, Oyo State? FILE WITH Oyo State BIR.
- Are you a federal civil servant or a company? FILE WITH the Nigeria Revenue Service (NRS).
Step-by-Step: How to File Your Tax Return (Ekiti State Example)
The steps below use Ekiti State as a live example. The same flow applies across most Nigerian states with slight variations on their portals.
Step 1 — Generate Your Ekiti State TIN (Tax Identification Number)
Before you can file any return, you need a state-level TIN. For Ekiti State, visit:
Registration Portal: https://tax.ekitistaterevenue.com/account/register
- Fill in your personal details: Name, NIN, Phone Number, Email
- Submit the form, and your Ekiti TIN will be generated instantly
- You will receive your TIN via SMS and/or email
Note: Your Ekiti State TIN is what you will use as your username to log into the tax portal. Keep it safe.
Step 2 — Log Into the Ekiti Tax Portal
With your TIN in hand, log in to the Ekiti IRS portal:
Login Portal: https://tax.ekitistaterevenue.com
- Username: Your newly generated Ekiti TIN
- Password: Your registered phone number (do NOT begin with 0 — enter e.g. 8012345678)
Pro Tip: If your phone number is 08012345678, enter it as 8012345678 (remove the leading zero).
Step 3 — Generate Your National TIN (JTB TIN)
Once logged in, you need to generate your National Tax Identification Number via the Joint Tax Board (JTB) portal. This is the TIN that is accepted and required when filing your actual annual return.
JTB TIN Portal: https://taxid.jrb.gov.ng/
- Visit the JTB TIN portal above
- Select ‘Register for TIN (Individual)’
- Enter your BVN or NIN for identity verification
- Submit — your National TIN is generated instantly via SMS and email
This National TIN (not your state TIN) is the number you will enter when completing your annual return form. Make note of it.
Step 4 — Gather Your Documents Before Filing
Before proceeding to fill the annual return form, have the following ready:
- Your National TIN (from JTB portal)
- Your 2025 payslips or income records (salary, freelance payments, side income)
- Pension contribution records (if applicable)
- Rent receipts and tenancy agreement (to claim the 20% Rent Relief up to N500,000)
- NHIS/HMO contribution receipts
- Your NIN (National Identification Number)
Step 5 — Complete and Submit Your Annual Return
Back on your state’s IRS portal (logged in), navigate to the Annual Returns section:
- Look for ‘Form A’, ‘Form H1’, or ‘Individual Annual Filing’ in the menu
- Declare ALL your 2025 income — salary, side hustles, business income, etc.
- Claim your eligible tax reliefs (Pension, NHIS, Rent Relief up to N500,000)
- Review the automatically generated tax assessment
- Pay your tax bill via Remita or Webpay (integrated into the portal)
- Download and save your Receipt Number and Tax Clearance Certificate
Even if you earned nothing in 2025 or are unemployed, you MUST still submit a NIL return. Failure to do so carries the same N100,000 fine.
Official Tax Filing Portals — All 36 States + FCT
File your return with your state of residence. Use the verified official links below:
| State | Tax Filing Portal |
| Abia | https://abiairs.gov.ng |
| Adamawa | https://ad-irs.adamawastate.gov.ng |
| Akwa Ibom | http://akirs.ak.gov.ng |
| Anambra | https://tax.services.an.gov.ng |
| Bauchi | https://birs.bu.gov.ng |
| Bayelsa | https://bir.by.gov.ng |
| Benue | https://birs.be.gov.ng |
| Borno | https://birs.bo.gov.ng |
| Cross River | https://crirs.crossriverstate.gov.ng |
| Delta | https://deltairs.com |
| Ebonyi | https://tax.ebsirb.eb.gov.ng |
| Edo | https://eirs.gov.ng |
| Ekiti | https://tax.ekitistaterevenue.com |
| Enugu | https://irs.en.gov.ng |
| Gombe | https://irs.gm.gov.ng |
| Imo | https://iirs.im.gov.ng |
| Jigawa | https://jsirs.org.ng |
| Kaduna | https://kadirs.kdsg.gov.ng |
| Kano | https://kirs.gov.ng |
| Katsina | https://irs.kt.gov.ng |
| Kebbi | https://irs.kb.gov.ng/etax |
| Kogi | https://irs.kg.gov.ng |
| Kwara | https://irs.kw.gov.ng |
| Lagos | https://etax.lirs.net |
Note: If your state’s portal is currently under maintenance, visit the physical IRS office in your state or check the Joint Tax Board website at
JTB Website: https://www.jtb.gov.ng
Penalties for Not Filing Your Tax Return
Under the Nigeria Tax Administration Act 2025, non-compliance is expensive:
- First month of default: N100,000 fine
- Each additional month: N50,000 fine
- Possible tax audit and Best of Judgment (BOJ) assessment
- Civil and criminal sanctions in severe cases
- Difficulty obtaining a Tax Clearance Certificate (needed for contracts, visas, and loans)
Penalties for Not Filing Your Tax Return
Under the Nigeria Tax Administration Act 2025, non-compliance is expensive:
- First month of default: N100,000 fine
- Each additional month: N50,000 fine
- Possible tax audit and Best of Judgment (BOJ) assessment
- Civil and criminal sanctions in severe cases
- Difficulty obtaining a Tax Clearance Certificate (needed for contracts, visas, and loans)
Tax Reliefs You Should Know About (2025/2026)
These are legal ways to reduce your tax bill — take full advantage of them:
- Consolidated Relief Allowance (CRA): N200,000 + 20% of gross income
- Pension Contributions: Fully deductible from taxable income
- NHIS Contributions: Deductible from taxable income
- Rent Relief: 20% of annual rent paid, up to a maximum of N500,000 (new for 2026)
- Life Insurance Premium: Deductible from taxable income
Frequently Asked Questions
Q: My employer pays PAYE — do I still need to file?
Yes. Your employer’s PAYE remittance keeps the company compliant. You must also file your own return to maintain personal compliance.
Q: I am a freelancer with no fixed employer. What do I do?
You file directly on your state IRS portal as a self-employed individual. Consolidate all your income from all clients and declare the total. You can deduct business expenses to reduce your taxable income.
Q: What if I earned below N800,000 in 2025?
You are below the taxable threshold and do not owe income tax. However, you MUST still file a return (NIL return) to remain legally compliant.
Q: I work remotely for a foreign company. Who do I file with?
You file with the IRS of the Nigerian state where you reside. Foreign-sourced income earned by a Nigerian resident is taxable in Nigeria.
Final Word: File Now, Stay Compliant
Tax compliance is not just about avoiding penalties. A valid Tax Clearance Certificate (TCC) is required for government contracts, foreign visa applications, bank loans, professional certifications, and more. It is your proof of good standing as a responsible Nigerian.
The March 31, 2026, deadline is here. Do not wait — log on to your state’s IRS portal today and file your return in minutes.
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