If you haven’t paid tax before, what will you file for PIT for the previous year?
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If you haven’t paid tax before, what will you file for PIT for the previous year?
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.
See lessIf you have never paid tax before, what you file depends entirely on whether you earned any money last year. Since the tax year being reported is the previous one (2025), here is how to handle it: 1. If you had NO income in 2025 If you were unemployed, a student, or simply didn't earn anything lastRead more
If you have never paid tax before, what you file depends entirely on whether you earned any money last year. Since the tax year being reported is the previous one (2025), here is how to handle it:
1. If you had NO income in 2025
If you were unemployed, a student, or simply didn’t earn anything last year, you file a “Nil Return” (also called a Zero Return).
2. If you just got a job in 2026
Even if you are working now, your annual return is for last year.
3. If you earned money but didn’t pay tax
If you were a freelancer, trader, or had a side hustle in 2025 but never registered for tax:
Summary Table
Your Situation in 2025 , What to File
Unemployed / No Income, Nil Return (₦0)
New Job (Started in 2026), Nil Return (for 2025)
Had Business/Freelance Income, Full Return (Declare all earnings)
The Bottom Line: Not having a tax history isn’t a problem. If you earned nothing, file “Nil.” If you earned something, declare it now to avoid a “Tax Default” penalty later.
Goodluck!
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