If you haven’t paid any tax before, you can still file a Personal Income Tax (PIT) return — and what you file depends on your situation. Here’s the correct breakdown: 1. If You Had No Income Last Year You file a Nil Return (also called Zero Income Return). This simply means: You had no job No busineRead more
If you haven’t paid any tax before, you can still file a Personal Income Tax (PIT) return — and what you file depends on your situation.
Here’s the correct breakdown:
1. If You Had No Income Last Year
You file a Nil Return (also called Zero Income Return).
This simply means:
You had no job
No business income
No freelance income
No investment income
So you declare ₦0 income.
This is accepted by tax authorities like:
Lagos State Internal Revenue Service
Federal Inland Revenue Service
Filing a Nil Return protects you from future penalties.
2. If You Just Got Employed This Year (But Not Last Year)
Example:
Got job in 2026
Filing for 2025
Then:
You file Nil Return for 2025
Because you had no income in 2025
This is completely normal.
3. If You Had Income But No Tax Was Paid
Example:
Freelance work
Business
Side hustle
Rental income
Then you must declare that income even if:
No tax was deducted
No TIN yet
You file:
Income earned
Then tax authority calculates tax
This is required under the Personal Income Tax Act.
4. Who Must File Annual PIT in Nigeria?
You should file if you:
Are employed (public or private)
Run a business
Freelance / side hustle
Just got employed recently (file Nil Return for previous year)
What Should I File for Personal Income Tax in Nigeria If I Have Never Paid Tax Before?
If you haven’t paid any tax before, you can still file a Personal Income Tax (PIT) return — and what you file depends on your situation. Here’s the correct breakdown: 1. If You Had No Income Last Year You file a Nil Return (also called Zero Income Return). This simply means: You had no job No busineRead more
If you haven’t paid any tax before, you can still file a Personal Income Tax (PIT) return — and what you file depends on your situation.
Here’s the correct breakdown:
1. If You Had No Income Last Year
You file a Nil Return (also called Zero Income Return).
This simply means:
You had no job
No business income
No freelance income
No investment income
So you declare ₦0 income.
This is accepted by tax authorities like:
Lagos State Internal Revenue Service
Federal Inland Revenue Service
Filing a Nil Return protects you from future penalties.
2. If You Just Got Employed This Year (But Not Last Year)
Example:
Got job in 2026
Filing for 2025
Then:
You file Nil Return for 2025
Because you had no income in 2025
This is completely normal.
3. If You Had Income But No Tax Was Paid
Example:
Freelance work
Business
Side hustle
Rental income
Then you must declare that income even if:
No tax was deducted
No TIN yet
You file:
Income earned
Then tax authority calculates tax
This is required under the Personal Income Tax Act.
4. Who Must File Annual PIT in Nigeria?
You should file if you:
Are employed (public or private)
Run a business
Freelance / side hustle
Just got employed recently (file Nil Return for previous year)
Simple Rule
No income → File Nil Return
Income → File Income Return
Just employed → File Nil Return for previous year
Example (Your Case Scenario)
Someone:
Just employed by Lagos State Government
No salary yet
No previous tax
He should:
File Nil Return for last year
Wait for PAYE once salary starts
No penalty. No stress.
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