TAX & GOVERNMENT FINANCE
This section explains how taxation works in Nigeria. Learn how to file your taxes, understand FIRS, NRS and state tax systems, and stay compliant. Ask questions and get clear answers to avoid costly mistakes.
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Where Can I Find Official Tax Filing Websites for All Nigerian States and How Do I File Personal Income Tax Nationwide?
Yes — every state in Nigeria has its own tax authority and filing link. Even though your TIN is national, Personal Income Tax (PIT) is filed through State Internal Revenue Services (SIRS) depending on where you reside. � siao.ng Below are credible official links for all 36 states + FCT. 🇳🇬 Federal CRead more
Yes — every state in Nigeria has its own tax authority and filing link.
See lessEven though your TIN is national, Personal Income Tax (PIT) is filed through State Internal Revenue Services (SIRS) depending on where you reside. �
siao.ng
Below are credible official links for all 36 states + FCT.
🇳🇬 Federal Capital Territory
Federal Capital Territory Internal Revenue Service
Website: https://fctirs.gov.ng�
Self-service portal available for filing and verification �
FCT Internal Revenue Service
South-West States
Lagos State Internal Revenue Service — https://lirs.gov.ng�
Ogun State Internal Revenue Service — https://portal.ogetax.ogunstate.gov.ng�
Oyo State Internal Revenue Service — https://bir.oyostate.gov.ng�
Ondo State Internal Revenue Service — https://odirs.ng�
Osun State Internal Revenue Service — https://irs.os.gov.ng�
Ekiti State Internal Revenue Service — https://ekitistaterevenue.com� �
NRS Portal Guide
South-South States
Rivers State Internal Revenue Service — https://riversbirs.gov.ng�
Delta State Internal Revenue Service — https://deltairs.com�
Edo State Internal Revenue Service — https://eirs.gov.ng�
Akwa Ibom State Internal Revenue Service — https://akirs.ak.gov.ng�
Cross River State Internal Revenue Service — https://crirs.crossriverstate.gov.ng�
Bayelsa State Internal Revenue Service — https://bir.by.gov.ng� �
NRS Portal Guide
South-East States
Imo State Internal Revenue Service — https://iirs.im.gov.ng�
Anambra State Internal Revenue Service — https://anambrastate.gov.ng/irs�
Abia State Internal Revenue Service — https://abiairs.gov.ng�
Enugu State Internal Revenue Service — https://esirs.en.gov.ng�
Ebonyi State Internal Revenue Service — https://ebonyistateirs.gov.ng�
👉 Example: Imo State IRS provides self-service login, TCC verification and tax filing portal. �
iirs.im.gov.ng
North-Central States
Kwara State Internal Revenue Service — https://kwirs.kw.gov.ng�
Kogi State Internal Revenue Service — https://kgirs.kg.gov.ng�
Benue State Internal Revenue Service — https://birs.be.gov.ng�
Nasarawa State Internal Revenue Service — https://irs.na.gov.ng�
Niger State Internal Revenue Service — https://nsirs.ng�
Plateau State Internal Revenue Service — https://psirs.gov.ng�
North-West States
Kano State Internal Revenue Service — https://kirs.gov.ng�
Kaduna State Internal Revenue Service — https://kadiris.ng�
Katsina State Internal Revenue Service — https://katsinairs.gov.ng�
Sokoto State Internal Revenue Service — https://sirs.gov.ng�
Kebbi State Internal Revenue Service — https://kebbisirs.gov.ng�
Zamfara State Internal Revenue Service — https://zamfiris.gov.ng�
North-East States
Borno State Internal Revenue Service — https://birs.bo.gov.ng�
Yobe State Internal Revenue Service — https://yobesirs.gov.ng�
Adamawa State Internal Revenue Service — https://adamawairs.gov.ng�
Bauchi State Internal Revenue Service — https://birs.ba.gov.ng�
Gombe State Internal Revenue Service — https://gombesirs.gov.ng�
Taraba State Internal Revenue Service — https://tarabairs.gov.ng�
Important Note
Some states allow online filing
Some states require physical walk-in
Some states offer hybrid (online + office visit)
This is why you noticed ASIN in Anambra — states operate independent tax systems.
How Can a Civil Servant Get a TIN in Nigeria? Step-by-Step Guide to Tax Identification Number
As a civil servant in Nigeria, getting your TIN (Tax Identification Number) is usually easy and sometimes already created for you. Here is the step-by-step guide. What is TIN? TIN (Tax Identification Number) is a unique number issued by government for tax identification. It is issued by: Federal InlRead more
As a civil servant in Nigeria, getting your TIN (Tax Identification Number) is usually easy and sometimes already created for you. Here is the step-by-step guide.
See lessWhat is TIN?
TIN (Tax Identification Number) is a unique number issued by government for tax identification.
It is issued by:
Federal Inland Revenue Service (FIRS)
State Internal Revenue Service
Method 1 (First — Check If You Already Have One)
Many civil servants already have TIN without knowing.
Step 1
Go to the official TIN checker:
Joint Tax Board TIN portal
Website: 👉 https://tin.jtb.gov.ng
Step 2
Select:
Individual
Step 3
Enter:
Your surname
First name
Phone number
Date of birth
Step 4
Click Search
If you already have TIN: 👉 Your TIN will appear immediately
Method 2 (Register Online If You Don’t Have One)
Step 1
Go to: 👉 https://taxpromax.firs.gov.ng
This is the official portal of:
TaxPro Max
Step 2
Click:
Register
Step 3
Choose:
Individual
Step 4
Fill your details:
Full name
Phone number
Email
Date of birth
Address
Employment details (Civil servant)
Step 5
Submit form
Step 6
Your TIN will be generated
You will receive:
TIN number
Registration confirmation
Method 3 (Through Your Office — Very Common for Civil Servants)
Ask your:
HR Department
Accounts Department
Salary Unit
Many government offices already processed TIN for staff.
Just ask:
“Please do I have TIN?”
Documents You May Need
Prepare:
National ID / NIN
Staff ID (optional)
Phone number
Email address
Why You Need TIN (Important)
You need TIN for:
✅ Investment (stocks & mutual funds)
✅ Opening corporate account
✅ Business registration
✅ Bank transactions
✅ Government services
Since you’re already investing (like you’ve been asking about InvestNaija), TIN is very useful for you.
Fastest Option (Recommended)
First check here → tin.jtb.gov.ng
If not found → Register on taxpromax.firs.gov.ng
How Do I File Personal Income Tax Online in Rivers State, Nigeria?
You're asking a very important question — because many people in Nigeria are currently confused about the new personal income tax law and how Rivers State (RIRS / RIVTAMIS) is implementing it. Let me explain clearly: 1. First — The New Nigerian Personal Income Tax Law (2026) Under the Nigeria Tax AcRead more
You’re asking a very important question — because many people in Nigeria are currently confused about the new personal income tax law and how Rivers State (RIRS / RIVTAMIS) is implementing it.
See lessLet me explain clearly:
1. First — The New Nigerian Personal Income Tax Law (2026)
Under the Nigeria Tax Act 2025, which starts January 1, 2026, major changes were introduced:
People earning ₦800,000 per year or less are completely exempt from tax (0%)
New progressive tax system introduced (0%–25%)
More reliefs and exemptions for low-income earners
Example (New System):
Annual Income
Tax Rate
First ₦800,000
0%
Next ₦2.2m
15%
Next ₦9m
18%
Higher income
up to 25%
This means:
If your income is low → you may not pay tax at all
If your income is irregular or seasonal → you may also pay little or nothing
This is why you expected to enter your transactions to determine eligibility.
You’re absolutely correct.
2. Why You Didn’t See “Transaction Entry” On RIVTAMIS
The Rivers State portal RIVTAMIS currently:
Mostly designed for registration & payment
Not yet fully built for automatic income eligibility calculation
Sometimes requires manual assessment by RIRS officer
riversbirs.gov.ng
This is why you:
Did not see “Enter yearly income”
Did not see “Eligibility calculation”
This is normal currently.
3. Should You Pay First and Wait for Refund?
No.
You’re correct not to pay first.
Because in Nigeria:
Tax refunds are slow
Sometimes very difficult to get
Many professionals advise determine liability first before payment
So your decision is financially wise.
4. Do You Need to Go to RIRS Office?
You have 3 better options before going physically:
Option 1 — Use Tax Calculator (Best First Step)
Try:
Go to RIVTAMIS
Click Tax Calculator
Many people miss this.
Option 2 — Contact RIRS Directly (No Physical Visit)
You can:
Use live chat on portal
Call: 09135500762 (RIVTAMIS support)
riversbirs.gov.ng
This saves you time since your work schedule is tight.
Option 3 — Email Them (Recommended)
Send email:
Ask for Individual Tax Assessment
Explain:
Seasonal business
Low income currently
Cannot prepay
They usually guide you.
5. Based on Your Situation (Important)
You mentioned:
Sales of agricultural machines
Seasonal business
Business slowed down
Cash flow problem
You may qualify for:
Low income relief
Seasonal income adjustment
Deferred tax payment
Very common for traders.
My Recommendation (Best Practical Approach)
Step-by-step:
Don’t pay yet
Use tax calculator (if available)
Contact RIRS support
If still unclear — then visit office
Only visit as last option.
How Can I File My Annual Personal Income Tax Correctly in Rivers State, Nigeria?
To file your Annual Personal Income Tax in Rivers State without mistakes, follow this simple step-by-step guide. 1. First — Know If You Must File You must file Personal Income Tax (PIT) in Rivers State if you are: Self-employed Business owner Freelancer Professional Salary earner (in some cases) UndRead more
To file your Annual Personal Income Tax in Rivers State without mistakes, follow this simple step-by-step guide.
See less1. First — Know If You Must File
You must file Personal Income Tax (PIT) in Rivers State if you are:
Self-employed
Business owner
Freelancer
Professional
Salary earner (in some cases)
Under the Personal Income Tax Act, every resident in Rivers State is legally required to file tax returns annually, either through PAYE (salary) or Direct Assessment (self-employed).
2. Step-by-Step: How To File in Rivers State
Step 1 — Get Your Tax ID (RIVTIN)
You must first register on the Rivers State tax portal.
You can register through:
Rivers State Tax Portal
Steps:
Click Register
Select Individual
Fill your details
Submit
Receive your RIVTIN (Tax ID) within about 24 hours
Step 2 — Gather Your Documents
Prepare:
Bank statements (optional but helpful)
Income record (business or salary)
Rent (if applicable)
Pension contributions (if applicable)
Any business expenses
These help you avoid overpaying tax.
Step 3 — Calculate Your Tax
You’ll input:
Annual income
Pension
NHF
Insurance (if any)
Then it calculates your tax automatically.
Step 4 — File Your Annual Return
You will:
Login to your account
Select Personal Income Tax
Enter your income details
Submit your return
Print acknowledgment
For self-employed persons, you must file your income earned in the previous year without waiting for notice from tax authority.
3. Important Deadline (Don’t Miss This)
Generally:
Annual returns should be filed within the first few months of the year
Late filing may attract penalt
4. Common Mistakes to Avoid
Avoid these:
❌ Filing wrong income
❌ Forgetting to submit returns
❌ Not keeping receipts
❌ Filing late
❌ Not registering first
5. Simple Example
If you earn:
₦100,000 monthly
= ₦1,200,000 yearly
You file using:
Annual income
Reliefs
Tax calculated
6. If You’re Self-Employed (Very Important)
You fall under Direct Assessment
This means:
You calculate your income yourself
File yearly
Pay tax directly
This applies to:
Traders
Contractors
Freelancers
Business owners
Has Tax Registration Ended in Nigeria? How to Get Your TIN if You Missed the Deadline
No — tax registration (TIN) has NOT ended in Nigeria. Your friend can still register or even automatically get one depending on her situation. Here's the clear explanation 👇 What Actually Happened There has been a lot of confusion because of Nigeria's new tax reforms starting 2026: The Nigerian goveRead more
No — tax registration (TIN) has NOT ended in Nigeria.
See lessYour friend can still register or even automatically get one depending on her situation. Here’s the clear explanation 👇
What Actually Happened
There has been a lot of confusion because of Nigeria’s new tax reforms starting 2026:
The Nigerian government made Tax Identification Number (TIN) important for financial and government services from January 2026.
However, registration did NOT end — instead, the system changed.
Now, your NIN automatically serves as your Tax ID for individuals.
👉 That means:
If your friend already has NIN, she may already have a Tax ID automatically
She may only need to retrieve it, not register again
Important Clarification
Also, some rumors said:
“Registration ended”
“Accounts will be blocked”
These are not completely true.
Authorities clarified that people will not lose access to their bank accounts, and the process is mainly to improve tax compliance.
What Your Friend Should Do Now
Tell your friend to try these steps:
Option 1 — Check if she already has TIN (Recommended)
She should:
Go to Tax ID portal
Enter her NIN
Retrieve her Tax ID
Some portals now allow retrieving Tax ID using only NIN.
Option 2 — Register Online (If she doesn’t have one)
She can still:
Register online (free)
Visit tax office
Use JTB app or FIRS portal
Registration is still ongoing.
My Advice (Important)
Tell your friend:
Don’t panic
Don’t pay anyone (TIN is FREE)
Try retrieving first before registering
Many Nigerians are confused because the government moved from manual registration to automatic Tax ID using NIN.
Does Tax Deadline Apply to All States in Nigeria?
Yes — Tax deadlines apply differently across states in Nigeria, including Rivers State Internal Revenue Service. 📅 Rivers State Tax Deadline (2026) Original deadline: March 31, 2026 New extended deadline: April 17, 2026 Applies to: Salary earners (PAYE) Self-employed individuals Business owners ProfRead more
Yes — Tax deadlines apply differently across states in Nigeria, including Rivers State Internal Revenue Service.
See less📅 Rivers State Tax Deadline (2026)
Original deadline: March 31, 2026
New extended deadline: April 17, 2026
Applies to:
Salary earners (PAYE)
Self-employed individuals
Business owners
Professionals
Failure to file before deadline may attract penalties.
🇳🇬 Why Deadlines Differ Between States
Although Nigeria tax law is national, each state IRS controls enforcement and extensions.
Examples:
Federal Capital Territory Internal Revenue Service → April 30, 2026
Anambra State Internal Revenue Service → April 30, 2026
Lagos State Internal Revenue Service → April 14, 2026
📌 General Rule in Nigeria
Legal deadline: March 31 every year
But states may:
Extend deadline
Enforce differently
Give grace periods
Since You Work as a Security Personnel
From your previous message:
You’re PAYE worker
Most times your employer files for you
You usually only need to:
Confirm employer filed
Or file yourself if:
You have side income
You changed jobs
You want Tax Clearance Certificate (TCC)
My Advice for You (Important)
Because you’re in Rivers State: 👉 Try to complete before April 17, 2026
👉 Especially if you want Tax Clearance Certificate (TCC)
Can I Still File My Annual Personal Income Tax in Anambra State, Nigeria?
Yes — you can still do your annual tax filing as an individual in Anambra State. In fact, Anambra State Internal Revenue Service recently extended the 2026 deadline for individual annual tax returns to April 30, 2026, giving taxpayers extra time to file. ✅ Who Must File Annual Tax in Anambra You shoRead more
Yes — you can still do your annual tax filing as an individual in Anambra State.
See lessIn fact, Anambra State Internal Revenue Service recently extended the 2026 deadline for individual annual tax returns to April 30, 2026, giving taxpayers extra time to file.
✅ Who Must File Annual Tax in Anambra
You should file as an individual if you are:
Salary earner (even if PAYE is deducted)
Self-employed
Contractor / construction worker (like you mentioned earlier)
Business owner
Freelancer or side hustle earner
Even if tax is deducted from salary, you’re still expected to file annual returns — this is called Self-Assessment / Individual Annual Return.
📅 Anambra Annual Filing Timeline (2026)
Normal deadline: March 31
New extended deadline: April 30, 2026
Applies to individual taxpayers in Anambra State
📄 What You Need to File
Prepare:
TIN / Tax ID
Salary details (if employed)
Business income (if any)
Bank statements (optional but helpful)
PAYE deduction evidence (if employer deducts tax)
How You Can File (3 Options)
Online (if available)
Through tax consultant
Walk into Anambra IRS office
My Advice For You (Based on Your Situation)
Since you:
Work as security personnel (salary)
May also have side income/business
You should file combined income (salary + other income). This helps:
Avoid penalties
Get Tax Clearance Certificate (TCC)
Qualify for loans & contracts
How Can I File My Personal Income Tax Correctly in Anambra State, Nigeria as a Contractor?
If you're in Anambra State and working in the construction industry, your tax filing is usually done through Direct Assessment (Self-Employed Personal Income Tax) — not based on total money entering your account, but based on your profit (after deducting client expenses). Let me break it down clearlRead more
If you’re in Anambra State and working in the construction industry, your tax filing is usually done through Direct Assessment (Self-Employed Personal Income Tax) — not based on total money entering your account, but based on your profit (after deducting client expenses).
See lessLet me break it down clearly 👇
1. First — Understand What You Should Be Taxed On
Since you said:
“Most money to me are for clients money to buy materials and pay labour”
You DO NOT PAY TAX on:
Client money for materials
Labour payments
Transport for project
Site expenses
You ONLY PAY TAX on:
Your profit
Your management fee
Your commission
Your contractor margin
Example:
Project Value = ₦5,000,000
Materials = ₦3,800,000
Labour = ₦800,000
Your Profit = ₦400,000
👉 You are taxed on ₦400,000 only (not ₦5M)
This is very important for construction professionals.
2. Where To File in Anambra State
You can file through Anambra State Internal Revenue Service (AIRS) which is responsible for assessing and collecting personal income tax in the state.
airs.an.gov.ng
You can file:
Option A — Online
Use the official portal:
https://tax.services.an.gov.ng
anambrastate.gov.ng
Option B — Visit Tax Office (Recommended for First Time)
You can visit any of these:
Revenue House Awka
Anambra State Board of Internal Revenue
Tax Office
They will help you file Direct Assessment.
3. Documents You Should Take
Go with:
✔ Bank statement (optional but useful)
✔ Project records (even rough notebook is fine)
✔ ID card (NIN or Voter card)
✔ Phone number
✔ Address
You don’t need CAC if you’re operating personally.
4. How They Calculate Your Tax (Simple Method)
Usually they ask:
What type of construction work?
How many projects last year?
Your estimated profit
Then they compute tax using Personal Income Tax rates.
Typical Example:
Profit ₦1,500,000 yearly
Tax may be around:
₦30,000 — ₦90,000 yearly (approx depending on reliefs)
5. Deadline (Important)
The Anambra IRS extended the 2026 filing deadline to April 30, 2026, giving taxpayers extra time to submit returns. �
Punch Newspapers +1
So you’re still within time.
6. Pro Tip (Very Important for Construction Professionals)
Start keeping simple records like:
Project
Client
Cost
Labour
Profit
House Build
Mr John
5M
800k
400k
Even simple notebook is enough.
This helps you:
Pay less tax legally
Avoid over-assessment
Get Tax Clearance Certificate (TCC)
How Does Personal Income Tax Filing Work in Imo State, Nigeria?
Yes — every state in Nigeria can have its own tax filing process, even though your TIN remains the same nationwide. Here’s the clarity: 1. TIN vs State Tax ID (Like ASIN) TIN (Tax Identification Number) — issued by Federal Inland Revenue Service (FIRS) Used across Nigeria One person = One TIN (for lRead more
Yes — every state in Nigeria can have its own tax filing process, even though your TIN remains the same nationwide.
See lessHere’s the clarity:
1. TIN vs State Tax ID (Like ASIN)
TIN (Tax Identification Number) — issued by Federal Inland Revenue Service (FIRS)
Used across Nigeria
One person = One TIN (for life)
However…
Many states also create their own internal taxpayer ID for administrative purposes.
Examples:
Anambra State Internal Revenue Service uses ASIN (Anambra State Identification Number)
Lagos State Internal Revenue Service uses LASRIN
Imo State Internal Revenue Service may generate state taxpayer ID when you register
So yes — states may have their own systems, but TIN is still the master number.
2. If You Live in Imo State — Where Should You File?
For Personal Income Tax, you file in: 👉 State where you live and work
So since you’re living in Imo: You should file with
Imo State Internal Revenue Service
Even if:
Your business is elsewhere
Your company HQ is elsewhere
Your residential state is what matters.
3. How To File in Imo State (Step-by-Step)
Step 1 — Confirm Your TIN
You already have this (good 👍)
Step 2 — Register with Imo State IRS
You may be asked for:
TIN
Phone number
Address in Imo
Occupation
Email
They may generate Imo taxpayer ID for you.
Step 3 — File Your Annual Return
Deadline: 📅 Usually March 31 every year (for individuals)
You submit:
Income details
Business income (if any)
Salary income (if any)
4. Important (Since You Often Ask About Salary + Business)
Because you previously mentioned:
Salary income
Business income
You must declare both when filing in Imo State.
Even if:
PAYE already deducted from salary
You still must file annual return.
(This is very important — many people miss this.)
Quick Summary
TIN = National (used everywhere)
ASIN = State-specific (Anambra example)
Imo may issue its own ID
File tax where you live (Imo)
Do I Still Need to File Personal Income Tax in Nigeria If It’s Deducted from My Salary (PAYE)?
Yes, you still have to file your personal income tax return. Even though your tax is deducted automatically through PAYE, the new tax framework says employees must still submit an annual tax return to confirm their total income and compliance. PAYE deduction does not replace personal filing. Your emRead more
Yes, you still have to file your personal income tax return.
Even though your tax is deducted automatically through PAYE, the new tax framework says employees must still submit an annual tax return to confirm their total income and compliance. PAYE deduction does not replace personal filing.
Your employer deducts the tax but you still file the return yourself.
You usually won’t pay extra money unless you have other income; the filing is mainly for record and legal compliance.
See less