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

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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