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Fadipe Babatunde Ariyo
Asked: 2026-03-31T22:35:26+00:00 In:

Should I File My Personal Income Tax in Lagos or Osun State If I Live and Work in Lagos Nigeria?

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

lirs nigeriapersonal income tax nigeriapit filing lagos

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4 Answers

  2. Rose
    Best Answer
    Starter Profile Credentials

    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 less
  3. Onyx_WiseFidafa
    Starter

    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 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?

    • The Law: The Personal Income Tax Act states that tax follows the individual’s place of residence.
    • The Rule of Thumb: If you spent more than 183 days of the year in Lagos, Lagos is your “Tax Home.”
    • State of Origin: This is only used for cultural or statistical purposes; it has no impact on where you pay your monthly or annual income tax.

    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:

    1. Gather your 2025 income records.
    2. Log onto the eTax Lagos portal https://etax.lirs.net/.
    3. Submit your annual returns without facing late-filing penalties.

    Your Next Steps

    1. Ignore Osun State for this specific filing.
    2. Log in to LIRS eTax using your Payer ID or NIN.
    3. Declare your 2025 earnings and submit before the new April 14th cutoff.

    Are you an employee with a salary, or are you filing as a business owner/freelancer?

    Goodluck!

    See less
  4. Ochoyoda
    Community Builder

    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 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 less

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