Here’s a **step-by-step guide on how to fill your personal annual tax return in Nigeria, tailored for a beginner. I’ll focus on the salary earner scenario, since that’s the most common case. Step 1: Gather your documents Before filling your tax return, collect: Tax Identification Number (TIN) – everRead more
Here’s a **step-by-step guide on how to fill your personal annual tax return in Nigeria, tailored for a beginner. I’ll focus on the salary earner scenario, since that’s the most common case.
Step 1: Gather your documents
Before filling your tax return, collect:
Tax Identification Number (TIN) – every taxpayer must have one.
Salary slips / Payslips for the year.
PAYE remittance statements from your employer (proof of tax already deducted).
Any other income documents (freelancing, dividends, rentals, etc.)
Pension or life insurance contributions (if you want to claim relief).
Step 2: Choose the filing method
Online (preferred for Lagos, FCT, and states with portals):
Lagos: LIRS Portal
Abuja: FCT Tax Portal
Manual (for states without portals):
Visit your State IRS office
Request Personal Income Tax Return form
Step 3: Fill in the form
The key sections include:
Section
What to Include
Personal Information
Full name, TIN, date of birth, address, employment info
Income Details
Total salary, allowances, bonuses, other earnings
Tax Already Paid
PAYE deductions from your employer, pension contributions
Deductions / Reliefs
Pension, life insurance, dependent relief, donations (if applicable)
Other Income
Freelance, rental, dividends, business income
Calculation of Tax Due
The portal or form usually calculates automatically
Balance / Refund
Pay additional tax owed or claim refund if overpaid
Tip: Online portals usually have drop-downs and auto-calculators. Manual forms require you to do simple subtraction:
Total Tax Due = Tax on Total Income – PAYE Already Paid
Step 4: Review & submit
Double-check all figures and TIN.
Submit online or hand in the physical form at the IRS office.
Keep a receipt or acknowledgment – this is your proof of filing.
Step 5: Obtain your Tax Clearance Certificate (optional but recommended)
Needed for loans, visas, or contracts.
Can usually be requested after filing your annual return.
✅ Extra Tips
Filing is usually due by March 31 of the year following the assessment year.
Even if PAYE is fully deducted, filing may be required if you have other income or need clearance.
Keep records – payslips and filing receipts – for at least 5 years.
Since today is March 31st, you are at the final deadline for the 2025 tax year. Whether you are using an online portal (like OYSIRS for Oyo or LIRS for Lagos, etc) or a paper form, the logic is the same. Here is the "Quick-Start" guide to filling your return accurately before the day ends. Phase 1:Read more
Since today is March 31st, you are at the final deadline for the 2025 tax year. Whether you are using an online portal (like OYSIRS for Oyo or LIRS for Lagos, etc) or a paper form, the logic is the same.
Here is the “Quick-Start” guide to filling your return accurately before the day ends.
Phase 1: The Prep (3 Essentials)
Before opening the form, have these numbers ready:
Annual Gross Income: Your total earnings from Jan–Dec 2025 (Salary + Bonuses + Side business profits).
Tax Already Paid: Check your 2025 payslips for the total PAYE deducted by your employer.
Reliefs (Tax Discounts): Total amount you paid into Pension, NHF, or Life Insurance. These reduce your taxable income!
Phase 2: Filling the Sections
Section, What to do Personal Details, “Enter your TIN (Tax ID), full name, and current residence address.” Income Source, “List your main salary. If you have a side hustle, list the Net Profit (Revenue minus business costs).” Deductions, Input your Pension and NHF totals. The system will automatically apply the Consolidated Relief Allowance (CRA). Final Calculation, “Subtract the “”Tax Already Paid”” from the “”Total Tax Due.”””
The Result: If the balance is 0, you are compliant! If it’s positive, you must pay that balance today to avoid a penalty.
Phase 3: Submission (How to Finish)
Option A: The Online Portal (Fastest)
Log in to your State’s IRS website.
Input your figures into the digital “Form A.”
Click Submit and immediately download your Acknowledgment Receipt.
Option B: The Tax Office (Safest if the web is down)
Walk into the nearest tax office and ask for the Personal Income Tax Annual Return form.
Fill it out manually, sign it, and ensure the officer stamps your copy as “Received.”
Pro-Tip for the Deadline
If you don’t have your exact payslips handy right now, estimate your total income as accurately as you can and file anyway. It is much cheaper to “amend” a small error later than to pay the heavy fine for missing the March 31st deadline entirely.
Here’s a **step-by-step guide on how to fill your personal annual tax return in Nigeria, tailored for a beginner. I’ll focus on the salary earner scenario, since that’s the most common case. Step 1: Gather your documents Before filling your tax return, collect: Tax Identification Number (TIN) – everRead more
Here’s a **step-by-step guide on how to fill your personal annual tax return in Nigeria, tailored for a beginner. I’ll focus on the salary earner scenario, since that’s the most common case.
Step 1: Gather your documents
Before filling your tax return, collect:
Tax Identification Number (TIN) – every taxpayer must have one.
Salary slips / Payslips for the year.
PAYE remittance statements from your employer (proof of tax already deducted).
Any other income documents (freelancing, dividends, rentals, etc.)
Pension or life insurance contributions (if you want to claim relief).
Step 2: Choose the filing method
Online (preferred for Lagos, FCT, and states with portals):
Lagos: LIRS Portal
Abuja: FCT Tax Portal
Manual (for states without portals):
Visit your State IRS office
Request Personal Income Tax Return form
Step 3: Fill in the form
The key sections include:
Section
What to Include
Personal Information
Full name, TIN, date of birth, address, employment info
Income Details
Total salary, allowances, bonuses, other earnings
Tax Already Paid
PAYE deductions from your employer, pension contributions
Deductions / Reliefs
Pension, life insurance, dependent relief, donations (if applicable)
Other Income
Freelance, rental, dividends, business income
Calculation of Tax Due
The portal or form usually calculates automatically
Balance / Refund
Pay additional tax owed or claim refund if overpaid
Tip: Online portals usually have drop-downs and auto-calculators. Manual forms require you to do simple subtraction:
Total Tax Due = Tax on Total Income – PAYE Already Paid
Step 4: Review & submit
Double-check all figures and TIN.
Submit online or hand in the physical form at the IRS office.
Keep a receipt or acknowledgment – this is your proof of filing.
Step 5: Obtain your Tax Clearance Certificate (optional but recommended)
Needed for loans, visas, or contracts.
Can usually be requested after filing your annual return.
✅ Extra Tips
Filing is usually due by March 31 of the year following the assessment year.
Even if PAYE is fully deducted, filing may be required if you have other income or need clearance.
Keep records – payslips and filing receipts – for at least 5 years.
See lessSince today is March 31st, you are at the final deadline for the 2025 tax year. Whether you are using an online portal (like OYSIRS for Oyo or LIRS for Lagos, etc) or a paper form, the logic is the same. Here is the "Quick-Start" guide to filling your return accurately before the day ends. Phase 1:Read more
Since today is March 31st, you are at the final deadline for the 2025 tax year. Whether you are using an online portal (like OYSIRS for Oyo or LIRS for Lagos, etc) or a paper form, the logic is the same.
Here is the “Quick-Start” guide to filling your return accurately before the day ends.
Phase 1: The Prep (3 Essentials)
Before opening the form, have these numbers ready:
Phase 2: Filling the Sections
Section, What to do
Personal Details, “Enter your TIN (Tax ID), full name, and current residence address.”
Income Source, “List your main salary. If you have a side hustle, list the Net Profit (Revenue minus business costs).”
Deductions, Input your Pension and NHF totals. The system will automatically apply the Consolidated Relief Allowance (CRA).
Final Calculation, “Subtract the “”Tax Already Paid”” from the “”Total Tax Due.”””
The Result: If the balance is 0, you are compliant! If it’s positive, you must pay that balance today to avoid a penalty.
Phase 3: Submission (How to Finish)
Option A: The Online Portal (Fastest)
Option B: The Tax Office (Safest if the web is down)
Pro-Tip for the Deadline
If you don’t have your exact payslips handy right now, estimate your total income as accurately as you can and file anyway. It is much cheaper to “amend” a small error later than to pay the heavy fine for missing the March 31st deadline entirely.
Goodluck!
See less