How Do I File Personal Income Tax in Nigeria Without an Agent Step by Step for Beginners?

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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