Do I Need to File Personal Income Tax in Nigeria If I Earned Less Than ₦300,000 in a Year?

Yes — you should still file your tax return for 2025, even if you only worked 4 months and earned less than ₦300,000.

Here’s why:

1. Filing Tax Is Different From Paying Tax

Under Nigeria’s Personal Income Tax Act (Nigeria), every taxable adult is expected to file an annual tax return, even if:

Your income is very small

You worked for only part of the year

You ended up owing zero tax

So in your case:

Income ≈ ₦300,000

After reliefs, your tax payable will likely be ₦0

But you still need to file (called Nil Return or Zero Tax Filing)

2. Why You Should Still File

Filing protects you from:

Penalties for non-filing

Problems when applying for loans

Issues when switching jobs

Problems with tax clearance certificate (TCC)

This is important especially if you plan to:

Work in government

Do business contracts

Apply for visas

Get financial services

3. Why You Likely Won’t Pay Any Tax

Nigeria gives a Consolidated Relief Allowance:

₦200,000 OR 1% of income (whichever is higher)

PLUS 20% of your gross income

For ₦300,000 income:

Relief will wipe out your taxable income

Meaning Tax = ₦0

4. Deadline (Important)

Annual tax filing deadline in Nigeria is usually:

March 31, 2026 (for 2025 income)

So it’s good you’re asking now.

Simple Summary

Worked 4 months? → Still file

Earned less than ₦300,000? → Still file

Will you pay tax? → Probably No

Should you ignore it? → No