Currently I live in Oyo State because of work, but I spent most part of my life in Ogun State though I’m an indigene of Lagos State. So which state am I suppose to file my personal income tax
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Currently I live in Oyo State because of work, but I spent most part of my life in Ogun State though I’m an indigene of Lagos State. So which state am I suppose to file my personal income tax
Ah, this is a common source of confusion because Nigeria’s Personal Income Tax (PIT) system is state-based and depends on your residency for tax purposes, not just your state of origin. Let’s break it down carefully. 1. Who taxes you in Nigeria Under Nigerian law: Your state of residence for work puRead more
Ah, this is a common source of confusion because Nigeria’s Personal Income Tax (PIT) system is state-based and depends on your residency for tax purposes, not just your state of origin. Let’s break it down carefully.
1. Who taxes you in Nigeria
Under Nigerian law:
Your state of residence for work purposes generally determines where you pay PIT, even if you’re an indigene of another state.
PIT is not based on where you were born or your parents are from — that’s irrelevant for tax filing.
So, there are two main considerations:
Where you earn your income – if your employer is in Oyo State and pays you there, Oyo is the taxing state.
Where you live (residency) – if you live and work in Oyo for most of the year, that counts as your tax residence.
2. Applying this to your situation
Current work location: Oyo State
Most of life spent in Ogun: residency before? Irrelevant if you currently live elsewhere.
Indigene of Lagos State: irrelevant for PIT
✅ Conclusion: You should file your PIT in Oyo State, because that’s where you currently live and earn income.
3. Exceptions
If you temporarily work in Oyo State but are paid from Lagos or Ogun, some complications may arise. Usually, the state that pays your salary is the taxing state, but if your employer is Oyo-based, file in Oyo.
If you own multiple income streams in different states, you may have to declare other sources of income in the respective states.
4. How to file in the correct state
Go to the Oyo State Internal Revenue Service (OYSIRS) portal: https://oyirs.gov.ng
Register with your Tax Identification Number (TIN).
File your annual PIT based on total income earned while residing in Oyo.
If you have side income in another state, declare it separately under “other income” if needed.
Quick rule of thumb
Where you live and earn your salary → that’s the state you file PIT.
Your state of origin or where you grew up does not matter.
If you want, I can make a simple step-by-step guide for a self-employed or irregular-income earner in your exact situation (Keke driver, etc.) filing PIT in Oyo State, showing which portal and forms to use. This will make it very easy to follow.
See lessThis is very helpful but I'll be glad to have your step-by-step guide
This is very helpful but I’ll be glad to have your step-by-step guide
See lessAbsolutely — here’s a simple, very practical step-by-step guide for someone like you (self-employed, irregular income like a keke driver) to file Oyo State Personal Income Tax (PIT) using your smartphone. I’ll make it super easy to follow. Step-by-Step PIT Filing for Self-Employed / Irregular IncomeRead more
Absolutely — here’s a simple, very practical step-by-step guide for someone like you (self-employed, irregular income like a keke driver) to file Oyo State Personal Income Tax (PIT) using your smartphone. I’ll make it super easy to follow.
See lessStep-by-Step PIT Filing for Self-Employed / Irregular Income in Oyo State
Step 1: Prepare Your Documents
You’ll need:
TIN (Tax Identification Number) ✅
Payer ID (N-…) ✅
Estimate of your total income for the year (fare collected, sales, stipends, etc.)
Bank statement if applicable (optional, helps accuracy)
Note: Money from family/friends or personal savings is not taxable.
Step 2: Open Oyo State IRS Portal
Open Chrome or Safari on your phone
Go to: Oyo State IRS eTax Portal�
Step 3: Login or Register
Tap Login
Enter TIN, Payer ID, and password
If first-time user:
Tap Register / Create Account
Fill in: Full name, phone number, residential address, occupation, email, etc.
Step 4: Navigate to “File Annual Return”
Once logged in:
Tap Returns → File Annual Return
Step 5: Select Tax Year
Choose the relevant year (e.g., 2025)
Tap Continue
Step 6: Enter Your Income
As a self-employed / irregular-income earner:
Enter total income received during the year
Example: Fares collected from keke driving, delivery fees, small business income
Include stipends or side hustles if applicable
Do NOT include gifts or personal money from friends/family
Step 7: Let the System Calculate Tax
The portal will calculate:
Taxable income
Consolidated Relief Allowance (CRA)
Tax payable
If your total income is below the taxable threshold, your tax may be zero, but you still file a return.
Step 8: Submit Your Return
Tap Submit Return
Download or save the Acknowledgment Slip
This proves you filed your PIT successfully
Step 9: Make Payment (if any)
If tax is payable:
Pay online via debit card
Or print the payment voucher and pay at any designated bank
For many small self-employed earners, payment may not be required — filing alone is sufficient.
Step 10: Keep Records
Save your:
Acknowledgment slip
Payment receipt (if any)
These will help in future filings or proof if requested
✅ Summary for Self-Employed / Irregular Income
Prepare TIN, Payer ID, and income estimate
Open OYSIRS portal� on phone
Login / Register
Go to Returns → File Annual Return
Select tax year
Enter total income
Submit → Download acknowledgment slip
Pay if tax payable
It’s completely understandable to be confused. Nonetheless, in Nigeria, Personal Income Tax (PIT) is based on residency, not your state of origin or where you grew up. The simple rule is: You file your taxes in the state where you lived and worked for the majority of the tax year. Which State ShouldRead more
It’s completely understandable to be confused. Nonetheless, in Nigeria, Personal Income Tax (PIT) is based on residency, not your state of origin or where you grew up.
The simple rule is: You file your taxes in the state where you lived and worked for the majority of the tax year.
Which State Should You Choose?
Based on your situation, here is the breakdown:
Conclusion: You must file with the Oyo State Internal Revenue Service (OYSIRS).
How to File in Oyo State
Key Rule of Thumb
Tax follows the person, not the birth certificate. If you move to a new state for work and stay there for more than 183 days in a year, that state becomes your “Tax Home.”
Goodluck!
See less