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Perpetual
Asked: 2026-03-31T20:09:08+00:00 In:

How Do Students in Nigeria File Personal Income Tax When They Have Mixed Income From School, Gifts, and Salary?

Since I’m to file for the last one year that’s January 2025 to December 2025, I was still in school then and was just receiving money from friends and family using my opay. Until I opened my sterling bank account which I use to receive my salary when I started work in September and also to receive my TVET program stipend.

How do I file my tax now and what am I to file for?

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  2. Ochoyoda
    Intermediate

    Your situation is actually very common, and the good news is: your tax filing will be simple and likely zero tax 👍 Let’s break it down clearly. First — What Counts as Taxable Income? Under the Personal Income Tax Act, only taxable income is declared, such as: ✅ Salary ✅ Business income ✅ Freelance iRead more

    Your situation is actually very common, and the good news is: your tax filing will be simple and likely zero tax 👍

    Let’s break it down clearly.

    First — What Counts as Taxable Income?

    Under the Personal Income Tax Act, only taxable income is declared, such as:

    ✅ Salary

    ✅ Business income

    ✅ Freelance income

    ✅ Rental income

    ✅ Professional income

    But money from friends and family is NOT taxable.

    So:

    Money received through OPay from family/friends → ❌ Not taxable

    Gifts/allowances from relatives → ❌ Not taxable

    School support → ❌ Not taxable

    You do not declare these.

    Your Timeline (Based on What You Said)

    January 2025 — August 2025

    You were a student

    Receiving money from friends & family

    No employment

    👉 Result: No taxable income

    September 2025 — December 2025

    You started receiving:

    Salary (via Sterling Bank)

    TVET stipend

    👉 These may be taxable depending on amount

    What You Should File

    You will file Annual Return for 2025:

    Step 1: Declare Your Status

    You file as:

    Part-year employee

    Income from September — December only

    Step 2: What You Declare

    You declare:

    Salary received (Sept–Dec 2025)

    TVET stipend (if taxable)

    You do NOT declare:

    OPay transfers from friends

    Family support

    School money

    Most Likely Outcome

    Because you worked only 4 months, your income may be below taxable threshold.

    Nigeria gives Consolidated Relief Allowance:

    ₦200,000 OR

    1% gross income

    Plus 20% relief

    This often results in zero tax for low income earners.

    Where You File

    You file with your state of residence:

    If you live in Lagos → Lagos State Internal Revenue Service

    If Rivers → Rivers IRS

    If Osun → Osun IRS

    What You Should File (Simple Answer)

    You will likely file:

    ✅ Nil Return (if income is low)

    or

    ✅ Part-year salary return

    Documents to Prepare

    Just get:

    Salary amount (Sept–Dec 2025)

    Employment start date

    TIN (if available)

    That’s all.

    You’re actually in a low-risk category — no need to worry.

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