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Fadipe Babatunde Ariyo
Asked: 2026-04-01T21:02:24+00:00 In:

How Do I File Personal Income Tax (PIT) Online in Lagos State Using a Smartphone as an Unemployed Individual?

Dear Fokona Team,

Ref: Filing PIT For unemployed individual

What are the simple steps -by-step to file PIT online for unemployed using Smartphone in Lagos State.

personal income taxpittax filing

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2 Answers

  1. Ochoyoda
    Educator

    Here is a Simple Step-by-Step Guide to File Personal Income Tax (PIT) for Unemployed Individual in Lagos State using Smartphone. This is called Nil Return (when you have no income). Step-by-Step: Filing PIT for Unemployed in Lagos (Using Smartphone) Step 1 — Open Lagos Tax Portal Open your phone broRead more

    Here is a Simple Step-by-Step Guide to File Personal Income Tax (PIT) for Unemployed Individual in Lagos State using Smartphone.

    This is called Nil Return (when you have no income).

    Step-by-Step: Filing PIT for Unemployed in Lagos (Using Smartphone)

    Step 1 — Open Lagos Tax Portal

    Open your phone browser and go to:

    Lagos State Internal Revenue Service e-Tax Portal

    Open LIRS eTax Portal

    This is the official portal for filing Personal Income Tax in Lagos State.

    Step 2 — Create Account (If You Don’t Have One)

    Click New User / Sign Up

    Enter:

    BVN

    Date of Birth

    Fill the form

    Submit

    Your Taxpayer ID will be sent to your phone/email.

    Step 3 — Login to Your Account

    Login using:

    Taxpayer ID (TIN)

    Password

    Then go to Returns Section on dashboard.

    Step 4 — Select “File Annual Return”

    Choose:

    Individual

    Direct Assessment (for unemployed / self-employed)

    This is because Lagos State uses Direct Assessment for individuals without salary.

    Step 5 — Enter Your Details

    Fill:

    Name

    Address

    Phone number

    Occupation → Select Unemployed

    Income → Enter ₦0 (Zero)

    This is called Nil Return.

    Step 6 — Upload Supporting Documents (Optional)

    If unemployed: You can upload:

    ID card (NIN / Voter card)

    Utility bill (optional)

    Step 7 — Submit Your Return

    Click:

    Submit Return

    You will receive:

    Acknowledgment Slip

    Filing Confirmation

    Important Deadline

    You must file before March 31 every year according to Lagos tax law.

    Failure to file may attract ₦50,000 penalty for individuals.

    Alternative (Even Easier on Smartphone)

    You can also use:

    LIRS eTax Mobile App

    It allows you:

    File tax

    Generate TIN

    Track filing history

    Who Should File As “Unemployed”

    You can file as unemployed if:

    Student

    Housewife

    Job seeker

    Between jobs

    No business or salary

    Why You Should Still File (Even if Unemployed)

    Benefits:

    Helps when opening stock investment account

    Needed for visa applications

    Needed for loans

    Builds tax compliance record

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  2. Rose
    Contributor Profile Credentials

    Yes — you should still file. But… 👉 you will file what is called a NIL RETURN What Is NIL Return? It simply means: 👉 “I earned NO taxable income last year” Let Me Explain With a Simple Story Mama Ngozi didn’t sell tomatoes throughout 2025. At the end of the year… She still goes to report: 👉 “I madeRead more

    Yes — you should still file.
    But…
    👉 you will file what is called a NIL RETURN
    What Is NIL Return?
    It simply means:
    👉 “I earned NO taxable income last year”
    Let Me Explain With a Simple Story
    Mama Ngozi didn’t sell tomatoes throughout 2025.
    At the end of the year…
    She still goes to report:
    👉 “I made nothing”
    That is:
    ✓ compliance
    ✓ no penalty
    The Authority You’ll Use
    👉 Lagos State Internal Revenue Service
    Oya… Let’s Do It Step-by-Step (Using Your Phone)
    STEP 1: Open the Website
    On your phone browser:
    👉 Go to: https://lirs.net
    STEP 2: Click “eTax / Self-Service Portal”
    Look for:
    • eTax
    • Taxpayer Login
    Tap it.
    STEP 3: Login
    Enter:
    • TIN (your tax ID)
    • Payer ID
    • Password
    If You Don’t Have Password
    Click:
    👉 “Forgot Password”
    Reset it.
    STEP 4: Go to “File Annual Return”
    After login:
    Tap:
    👉 “Annual Returns”
    or
    👉 “File Return”
    STEP 5: Select Year
    Choose:
    👉 2025
    STEP 6: Enter Income
    This is the key part
    Since you were unemployed:
    👉 Enter:
    • Income = ₦0
    STEP 7: Confirm NIL Return
    There is usually an option like:
    ✓ “No Income”
    ✓ “Nil Return”
    Select it.
    STEP 8: Submit
    Tap:
    👉 Submit
    STEP 9: Download Proof
    Very important:
    • screenshot confirmation
    • download acknowledgment
    STEP 10: Payment
    👉 No payment required
    Because:
    ✓ no income = no tax
    Important Warning
    Do NOT include:
    • money from family
    • gifts
    • random transfers
    Those are:
    👉 NOT taxable
    Common Mistakes to Avoid
    • not filing at all
    • assuming “no income = no action”
    • rushing submission
    • not saving proof
    Deadline Reminder
    👉 Filing deadline: April 14, 2026
    Let Me Be Honest With You
    Government mainly wants:
    ✓ record
    ✓ compliance
    Even if you earned nothing.
    Final Truth
    Filing tax when unemployed is simple:
    👉 Declare zero
    👉 Submit
    👉 Keep proof
    Let Me Leave You With This
    Tax is not only about paying money.
    It is also about:
    ✓ staying compliant
    Once you understand that…
    You will never be confused again.
     

    Rose Ejituru

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