Ah, this is a common source of confusion because Nigeria’s Personal Income Tax (PIT) system is state-based and depends on your residency for tax purposes, not just your state of origin. Let’s break it down carefully.

1. Who taxes you in Nigeria

Under Nigerian law:

Your state of residence for work purposes generally determines where you pay PIT, even if you’re an indigene of another state.

PIT is not based on where you were born or your parents are from — that’s irrelevant for tax filing.

So, there are two main considerations:

Where you earn your income – if your employer is in Oyo State and pays you there, Oyo is the taxing state.

Where you live (residency) – if you live and work in Oyo for most of the year, that counts as your tax residence.

2. Applying this to your situation

Current work location: Oyo State

Most of life spent in Ogun: residency before? Irrelevant if you currently live elsewhere.

Indigene of Lagos State: irrelevant for PIT

✅ Conclusion: You should file your PIT in Oyo State, because that’s where you currently live and earn income.

3. Exceptions

If you temporarily work in Oyo State but are paid from Lagos or Ogun, some complications may arise. Usually, the state that pays your salary is the taxing state, but if your employer is Oyo-based, file in Oyo.

If you own multiple income streams in different states, you may have to declare other sources of income in the respective states.

4. How to file in the correct state

Go to the Oyo State Internal Revenue Service (OYSIRS) portal: https://oyirs.gov.ng

Register with your Tax Identification Number (TIN).

File your annual PIT based on total income earned while residing in Oyo.

If you have side income in another state, declare it separately under “other income” if needed.

Quick rule of thumb

Where you live and earn your salary → that’s the state you file PIT.

Your state of origin or where you grew up does not matter.

If you want, I can make a simple step-by-step guide for a self-employed or irregular-income earner in your exact situation (Keke driver, etc.) filing PIT in Oyo State, showing which portal and forms to use. This will make it very easy to follow.

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Short answer: It depends on your tax residency and where your income comes from.

Not everyone living outside Nigeria must file Nigerian Personal Income Tax.

Let me explain simply 👇

Does Tax Filing Apply to Nigerians Living Outside Nigeria?

Under Nigeria’s tax law (Personal Income Tax Act), your obligation depends on:

1. Where You Live (Tax Residency)

You’re considered tax resident in Nigeria if:

You live in Nigeria for 183 days or more in a year

You have your main business in Nigeria

Your employer is in Nigeria

If you live abroad permanently, you may not be required to file Personal Income Tax in Nigeria.

Your Situation (Based on Your Question)

You said:

You live outside Nigeria

You do business outside Nigeria

You only have Nigerian bank account

You use it for stock trading

You send money to family & friends

Here is what applies:

Case 1: Foreign Income Only

If:

Your income is earned outside Nigeria

Business is outside Nigeria

Employment is outside Nigeria

Then:

✅ You may not need to file Personal Income Tax in Nigeria

Because Nigeria generally taxes Nigerian residents, not non-residents.

Case 2: Nigerian Income Exists

You may need to file if you earn income from Nigeria like:

Nigerian salary

Nigerian business income

Rental income from Nigeria

Dividends from Nigerian companies

Nigerian consulting income

In this case, you may need to file with:

Federal Inland Revenue Service (sometimes)

OR

Your state tax authority like

Lagos State Internal Revenue Service

What About Stock Trading in Nigeria?

If you only:

Buy Nigerian stocks

Receive dividends

Then:

Good news 👇

Dividend income is usually:

✅ Already taxed at 10% Withholding Tax

So:

You may not need to file separately.

Sending Money to Family & Friends

This is:

❌ Not taxable

❌ Not income

❌ No tax filing required

So you’re safe there.

Simple Rule

You likely do NOT need to file if:

✔ You live abroad

✔ You earn abroad

✔ Only use Nigerian bank for investment

You may need to file if:

✔ You earn income from Nigeria

One Important Tip

Many Nigerians abroad still file Nil Returns to:

Maintain tax record

Avoid future issues

For visa / loan / investment proof

Not compulsory — but sometimes helpful.

Since you’re active in investment discussions (like your FGN bonds, stocks, etc.), this becomes useful if you plan:

Getting bank loans

Large investments

Business registration later

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I’ll explain this very simply — step-by-step — like teaching a primary school pupil. 😊

1. What is Personal Income Tax?

Personal Income Tax is money you pay to the government from the income you earn.

In Nigeria, this is guided by the Personal Income Tax Act and handled by:

State tax offices (if you live in Nigeria)

Federal Inland Revenue Service (for some special cases)

For example:

If you live in Rivers State → You pay to Rivers State Internal Revenue Service

2. How to File Personal Income Tax Yourself (Step-by-Step)

Let’s do it like ABC:

Step 1 — Register for Tax Number (TIN)

You need a Tax Identification Number (TIN) first.

You can get it:

Online

Or visit your State Tax Office

Go to:

Joint Tax Board Nigeria website

👉 https://tin.jtb.gov.ng⁠�

Fill:

Your name

Phone number

Address

Occupation

Submit → You get your TIN

That’s Step 1 done ✅

Step 2 — Know Your Income

Write down:

Salary (if employed)

Business profit (if you sell goods)

Freelance income

Investment income (sometimes)

Example: Mama Ngozi earns:

₦50,000 from tomatoes

₦20,000 from provisions

Total = ₦70,000 per month

Step 3 — Calculate Your Tax (Don’t worry — it’s simple)

Nigeria uses graduated tax (small income = small tax)

Basic rule: If your income is small → your tax is very small

For many low income earners: You may pay between ₦0 — ₦5,000 yearly sometimes.

Step 4 — Fill Tax Form

Go to:

Your State Tax Office

OR

Online (Some states allow online filing)

You’ll fill:

Name

Income

Address

Occupation

This is called Self-Assessment.

Step 5 — Submit & Pay

After filling:

Submit the form

Pay to government account

Keep receipt

Done 🎉

You have filed your tax.

3. If You Don’t Work in Nigeria But Have Nigerian Bank Account

This is VERY important.

You only pay Nigerian tax if:

You:

Work in Nigeria

Run business in Nigeria

Earn money from Nigeria

If:

You live abroad

Work abroad

Only keep money in Nigerian bank

👉 You may NOT be required to pay Nigerian personal income tax

Because tax depends on income source, not just bank account.

Example:

You work in UK → Pay UK tax

You keep money in Nigeria → No Nigerian income tax

But if:

You run business in Nigeria

Rent house in Nigeria

Earn from Nigeria

Then you must pay Nigerian tax.

4. What About Parents Supported by Children?

Very good question 👏

If parents:

Don’t work

Don’t earn income

Only depend on children

👉 They may not pay tax

Because: No income = No tax

Example: Mama Ngozi retired Her children send ₦50,000 monthly

That is support, not income.

So:

No tax required

No filing required (in most cases)

5. Important Truth Many People Don’t Know

Not everyone MUST pay tax.

You pay tax only if:

You earn income

If:

No job

No business

No investment

Then: 👉 No tax

6. Special Tip (Since You Work in Security)

Since you mentioned before you’re a security personnel, your tax depends on:

If:

Your company already deducts PAYE → You’re already paying tax

You work privately → You may need to file yourself

You can check your payslip: If you see PAYE → You’re already paying tax.

7. Simple Summary

Get TIN

Know your income

Fill tax form

Submit

Pay

Keep receipt

Done.

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