How Do I File Personal Income Tax Online in Rivers State, Nigeria?

You’re asking a very important question — because many people in Nigeria are currently confused about the new personal income tax law and how Rivers State (RIRS / RIVTAMIS) is implementing it.
Let me explain clearly:
1. First — The New Nigerian Personal Income Tax Law (2026)
Under the Nigeria Tax Act 2025, which starts January 1, 2026, major changes were introduced:
People earning ₦800,000 per year or less are completely exempt from tax (0%)
New progressive tax system introduced (0%–25%)
More reliefs and exemptions for low-income earners
Example (New System):
Annual Income
Tax Rate
First ₦800,000
0%
Next ₦2.2m
15%
Next ₦9m
18%
Higher income
up to 25%
This means:
If your income is low → you may not pay tax at all
If your income is irregular or seasonal → you may also pay little or nothing
This is why you expected to enter your transactions to determine eligibility.
You’re absolutely correct.
2. Why You Didn’t See “Transaction Entry” On RIVTAMIS
The Rivers State portal RIVTAMIS currently:
Mostly designed for registration & payment
Not yet fully built for automatic income eligibility calculation
Sometimes requires manual assessment by RIRS officer
riversbirs.gov.ng
This is why you:
Did not see “Enter yearly income”
Did not see “Eligibility calculation”
This is normal currently.
3. Should You Pay First and Wait for Refund?
No.
You’re correct not to pay first.
Because in Nigeria:
Tax refunds are slow
Sometimes very difficult to get
Many professionals advise determine liability first before payment
So your decision is financially wise.
4. Do You Need to Go to RIRS Office?
You have 3 better options before going physically:
Option 1 — Use Tax Calculator (Best First Step)
Try:
Go to RIVTAMIS
Click Tax Calculator
Many people miss this.
Option 2 — Contact RIRS Directly (No Physical Visit)
You can:
Use live chat on portal
Call: 09135500762 (RIVTAMIS support)
riversbirs.gov.ng
This saves you time since your work schedule is tight.
Option 3 — Email Them (Recommended)
Send email:
Ask for Individual Tax Assessment
Explain:
Seasonal business
Low income currently
Cannot prepay
They usually guide you.
5. Based on Your Situation (Important)
You mentioned:
Sales of agricultural machines
Seasonal business
Business slowed down
Cash flow problem
You may qualify for:
Low income relief
Seasonal income adjustment
Deferred tax payment
Very common for traders.
My Recommendation (Best Practical Approach)
Step-by-step:
Don’t pay yet
Use tax calculator (if available)
Contact RIRS support
If still unclear — then visit office
Only visit as last option.