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I reside and live in Lagos but I originally hail from Osun State.
Will I file my PIT in Lagos or Osun State?
Thank you.
Also, the deadline for filing had been extended till April 14th, 2026, so I read from their Press Release – lirs
You file your Personal Income Tax where you LIVE and WORK. Not where you are from. The Law Behind It Under the Nigerian tax system guided by: 👉 Personal Income Tax Act Tax is based on: ✓ place of residence Let Me Explain With a Simple Story Mama Ngozi is from Enugu. But she lives and sells tomatoesRead more
You file your Personal Income Tax where you LIVE and WORK.
Not where you are from.
The Law Behind It
Under the Nigerian tax system guided by:
👉 Personal Income Tax Act
Tax is based on:
✓ place of residence
Let Me Explain With a Simple Story
Mama Ngozi is from Enugu.
But she lives and sells tomatoes in Lagos.
Question:
Where does she pay her market dues?
• Enugu? ❌
• Lagos? ✅
Why?
Because:
✓ that is where she is earning money
Oya… Relax Let Me Explain
Your Situation
• You live in Lagos
• You work/earn in Lagos
So:
👉 You file in
Lagos State Internal Revenue Service
NOT Osun State.
Important Exception (Very Rare)
Only file in your state of origin if:
• you actually live there
• or earn income there
About the Deadline You Mentioned
Yes — you are correct.
👉 Lagos State Internal Revenue Service extended the deadline to:
April 14, 2026
What This Means
You still have time to:
✓ file your return
✓ avoid penalty
Let Me Be Honest With You
Many people make this mistake:
• filing in wrong state
• or not filing at all
What You Should Do Now
Step 1
File through Lagos (LIRS)
Step 2
Ensure your:
• TIN
• records
• income details
are correct
Step 3
Submit before deadline
Final Truth
Tax follows:
✓ where you live
✓ where you earn
Not:
✓ your village
✓ your origin
Let Me Leave You With This
Whenever you’re confused about tax location, ask:
• “Where am I making my money from?”
That answer will always guide you correctly.
See lessThe answer is simple: You file where you live and work, not where you are from. In Nigeria, Personal Income Tax (PIT) is based on Residency. Because you currently reside and earn your income in Lagos, your tax obligation is to the Lagos State Internal Revenue Service (LIRS), not Osun State. Why LagoRead more
The answer is simple: You file where you live and work, not where you are from.
In Nigeria, Personal Income Tax (PIT) is based on Residency. Because you currently reside and earn your income in Lagos, your tax obligation is to the Lagos State Internal Revenue Service (LIRS), not Osun State.
Why Lagos and Not Osun?
About the Extension (Good News!)
You are absolutely correct. The LIRS has extended the 2026 deadline to April 14th.
Since today is April 1st, you have exactly two weeks left to complete your filing. This extension is a great window to:
Your Next Steps
Are you an employee with a salary, or are you filing as a business owner/freelancer?
Goodluck!
See lessYou will file your Personal Income Tax (PIT) in Lagos State, not Osun State. ✅ Rule in Nigeria (Very Important) Under the Personal Income Tax Act (PITA): 👉 You file PIT in the State where you RESIDE and WORK 👉 Not your State of Origin So in your case: You live in Lagos → File in Lagos You work in LaRead more
You will file your Personal Income Tax (PIT) in Lagos State, not Osun State.
✅ Rule in Nigeria (Very Important)
Under the Personal Income Tax Act (PITA):
👉 You file PIT in the State where you RESIDE and WORK
👉 Not your State of Origin
So in your case:
You live in Lagos → File in Lagos
You work in Lagos → File in Lagos
Your State of origin (Osun) → Not relevant for PIT
The State Internal Revenue Service collects Personal Income Tax from residents of that state, not based on origin.
Your Situation
State of residence: Lagos ✅
State of origin: Osun ❌
Where to file: Lagos State Internal Revenue Service (LIRS) ✅
About the Deadline (You are Correct 👍)
Yes — LIRS extended the deadline to April 14, 2026
Original deadline: March 31, 2026
New deadline: April 14, 2026
Reason: Give taxpayers more time to file correctly
Quick Advice (Important)
If:
You work for a company → Your employer may already deduct PAYE
You have side hustle/business → You must still file returns yourself
See lessThank you.
Thank you.
See less