One of our community members on Fokona asked this question to our Founder Iking Ferry:
“The tax deadline is tomorrow and I don’t understand anything about tax filing… how do I file my personal income tax in Lagos?”
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One of our community members on Fokona asked this question to our Founder Iking Ferry:
“The tax deadline is tomorrow and I don’t understand anything about tax filing… how do I file my personal income tax in Lagos?”
Here’s a simple beginner-friendly guide to filing Personal Income Tax in Lagos State before the March 31 deadline ⏳ Tax Deadline Is March 31 — How To File Personal Income Tax in Lagos (Step-by-Step) If you live or work in Lagos, you file your tax with Lagos State Internal Revenue Service This is reqRead more
Here’s a simple beginner-friendly guide to filing Personal Income Tax in Lagos State before the March 31 deadline ⏳
Tax Deadline Is March 31 — How To File Personal Income Tax in Lagos (Step-by-Step)
If you live or work in Lagos, you file your tax with
Lagos State Internal Revenue Service
This is required under Nigeria’s Personal Income Tax Act (PITA).
Who Must File Personal Income Tax in Lagos?
You must file if you are:
✅ Salary earner (private or government)
✅ Business owner
✅ Self-employed
✅ Freelancer
✅ Consultant
✅ Investor earning income
✅ Even if you just got a new job
⚠️ Very Important:
Even if you earned nothing, you must file Nil Return
Step-by-Step: How To File Personal Income Tax in Lagos
Step 1: Get Your Tax Identification Number (TIN)
Before filing, you need:
TIN (Tax Identification Number)
You can get it:
Option 1 (Online — Fastest)
Visit the Lagos State Internal Revenue Service portal:
Register and create your account.
Step 2: Login To The eTax Portal
After registration:
Login to your account
Click Annual Returns
Select Individual Filing
Step 3: Fill Your Information
You’ll be asked to fill:
📌 Personal details
📌 Employer details (if working)
📌 Income for last year (2025 income for 2026 filing)
📌 Other income (business, rent, etc.)
Step 4: Upload Required Documents (If Available)
You may upload:
Payslip
Employment letter
Bank statement (optional)
If you don’t have them — you can still file.
Step 5: Submit Your Tax Filing
After filling:
✅ Click submit
✅ Download acknowledgment
✅ Save copy
You’re done 🎉
If You Just Got A Job Recently
Example:
You got employed in:
January 2026
Salary not yet paid
You still file:
👉 Nil Return
This helps you:
✔ Avoid penalty
✔ Stay compliant
✔ Build tax record
If You Don’t Want To Do It Online
You can walk into:
Lagos State Internal Revenue Service Office
Tell them:
“I want to file my annual personal income tax”
They will assist you for free.
Deadline Reminder
📅 Deadline: March 31
If you miss it:
⚠️ You may face penalty
⚠️ You may face future tax issues
Common Mistakes To Avoid
❌ Waiting until deadline day
❌ Not filing because you earned little
❌ Filing in wrong state
❌ Not saving acknowledgment
Quick Summary
1️⃣ Get TIN
2️⃣ Login to LIRS portal
3️⃣ Fill details
4️⃣ Submit
5️⃣ Save acknowledgment
Since this came from your Fokona community, here’s a simple way you can explain it to beginners:
“Even if you don’t understand tax, just register on the LIRS portal, fill your details, submit before March 31, and you’re safe.”
If you’d like, I can also explain:
For business owners
For salary earners
For first-time filers
For someone with no income
See lessHow do I file for my own in imo state
How do I file for my own in imo state
See lessBefore we start… Lagos State Government has extended the tax filing deadline to April 14, 2026. So if you were rushing before, relax… But don’t delay again ooh, use this extra time wisely. Let Me Explain.. Imagine Mama Ngozi sells tomatoes in Lagos. One day she hears: “Tax deadline is here ooh!, It'Read more
Before we start…
Lagos State Government has extended the tax filing deadline to April 14, 2026.
So if you were rushing before, relax…
But don’t delay again ooh, use this extra time wisely.
Let Me Explain..
Imagine Mama Ngozi sells tomatoes in Lagos.
One day she hears:
She panics:
If you feel like Mama Ngozi, relax.
As your Financial Literacy Advocate, I will break it down step by step.
First… What Exactly are You Are Filing?
You are NOT filing 2026 tax.
You are declaring the money you earned from:
January – December 2025
That is what Lagos State wants.
Here’s a Step by Step Process to File your Personal Income Tax Annual Returned in Lagos
STEP 1: Get Your TIN (Tax Identification Number)
Go to Google and search:
Tax Identification Number in Nigeria
Open the Nigeria Revenue Service official portal: taxid.nrs.gov.ng
Enter your NIN
Enter your Date of Birth
Generate your TIN
This is your tax identity. Keep it safe.
STEP 2: Create Your Lagos Tax Account (LIRS)
Go to: etax.lirs.net
Create an account using:
Your BVN (recommended)
Your personal details
Then generate your:
Lagos Payer ID
Note:
Individuals = starts with N-
Companies = starts with C-
STEP 3: Login to Your Dashboard
Use:
Your newly created Payer ID
Your Password
STEP 4: File Your Annual Return
Click:
“File Annual Return”
VERY IMPORTANT (This is Where Many People Make Mistake)
If you earn:
₦100,000 per month
Do NOT enter ₦100,000.
Multiply it:
₦100,000 × 12 = ₦1,200,000
That is your annual income.
This applies to Salary Earners and Business Owners, including Freelancers or Content Creators… You are to pay from your Net Income.
STEP 5: Add Other Income (If Any)
You may see:
Rent
Business income
Dividends
If you have them, include them
If not, skip
STEP 6: Add Tax Relief (Very Important)
You may see:
Pension
Insurance
Mortgage
Add them if you have them
This will reduce your tax
STEP 7: Submit
After filling everything:
Click Submit
The system will calculate your tax automatically.
Here’s the Secret Many People Don’t Know
If your income is small…
You may pay:
Zero tax
But… if you don’t file at all…
You will pay penalty of ₦100,000 and a subsequent ₦50,000 for each of the following Month until you file your Annual Returned.
Now that deadline has been extended to: April 14, 2026
Don’t say:
Do it now.
IN SIMPLE SUMMARY:
Get your TIN
Create your LIRS account
Calculate your annual income
Submit your return
That’s all.
The problem is not tax…
The problem is lack of understanding
Once you understand it…
Everything becomes simple.
If you still have questions…
Ask here on Fokona
That is why this platform exists..
To make money, tax, and investing simple for everyone.
See lessGood morning. As a limited company by share whose capital based is 40million and monthly/annual revenue are 700,000/9.4m. Will my company be liable to pay any tax? Please I need you to educate me more on this
Good morning. As a limited company by share whose capital based is 40million and monthly/annual revenue are 700,000/9.4m. Will my company be liable to pay any tax? Please I need you to educate me more on this
See lessIn a simple answer,yes, because it's a taxable income. But understand this,the way personal income tax is being done,is different from how,a company income tax is tax. Let me explain for better understanding,in a way,even mama ngozi will understand,shall we? Short answer,yes,your company will likelyRead more
In a simple answer,yes, because it’s a taxable income. But understand this,the way personal income tax is being done,is different from how,a company income tax is tax. Let me explain for better understanding,in a way,even mama ngozi will understand,shall we?
Short answer,yes,your company will likely pay some taxes,as a business in Nigeria,but at reduced rates. Let me explain this more better, than this;
Key Taxes For Your Scenario!
A) Company Income Tax(CIT)
Your annual turnover is ₦9.4M,making it,a small Company(not greater than ₦25M)
And your CIT(company income tax)rate is 0%(so,you don’t pay CIT)
B) Value Added Tax(VAT)
If registered with the CAC,7.5% on taxable goods,& services
And,you collect this VAT,from customers and remit,or send it,to FIRS
C) Withholding Tax(WHT)
Deducted on certain payments(contracts,rent,services)
And,acts as advance tax credit,to your business.
D) PAYE(if you have employees)
You must deduct,and remit employees’ income tax,as a company in Nigeria.
E)Annual Filing Requirement:
Even with 0% CIT,for your company case,you must file annual returns,with Federal Inland Revenue Service,every year. Mandatory to every registered company or business in Nigeria.
What Determines Your Tax Position?
° Turnover(not share capital),drives CIT classification
° Nature of business(VAT applicability)
° Whether you have staffs, or contractors
Simple Guidance!
° You won’t pay CIT,at your current size,or on this your business scenario.
° You still have compliance obligations,as a company or business in Nigeria,which includes (VAT, WHT, filings)
° Keep proper records,inorder to maintain eligibility,as a small company
Quick Tip!
Consult a licensed Nigerian tax practitioner,for your business or company,for accurate filings, and to avoid penalties.
FAQ
Do small companies,like this,pay tax in Nigeria?
Some of them,pay 0% CIT,just like for this scenario here,this company won’t pay for company income tax,but must comply with VAT,WHT,and filings.
Does share capital affect tax?
No,instead,your business turnover, yearly,determines CIT rate,not share capital.
See lessThank you Iking. I am totally confused on this tax filing. I have a small Medical Laboratory and Diagnostic Center. I also have a business account which I use in receiving payments from my patient. How do I file the tax return? Should I calculate the whole money, that we worked for in a month? Or shRead more
Thank you Iking.
See lessI am totally confused on this tax filing. I have a small Medical Laboratory and Diagnostic Center.
I also have a business account which I use in receiving payments from my patient.
How do I file the tax return?
Should I calculate the whole money, that we worked for in a month? Or should I remove money for buy materials for work, money for food, money for paying my staff salary. Then, the remaining is what I should file?
Thank you
I tried creating an account on LIRS but the site says I've tax ID already. I tried to recover the tax ID but I've been getting error messages. I also tried to get their customer service email to lay my complaint but I couldn't find it.
I tried creating an account on LIRS but the site says I’ve tax ID already. I tried to recover the tax ID but I’ve been getting error messages. I also tried to get their customer service email to lay my complaint but I couldn’t find it.
See lessThank you, @Iking Ferry for creating this platform. I do have a question. My mum is a small trader. How will she calculate her own income? Should she input random figures?
Thank you, Iking Ferry for creating this platform. I do have a question.
See lessMy mum is a small trader.
How will she calculate her own income? Should she input random figures?
Thank you. The best approach is for her to declare only her Profit for the Year
Thank you.
See lessThe best approach is for her to declare only her Profit for the Year
Good morning, I'm a contract staff and sometimes I go months without income. How do I do this too please. Note: I received salary for just 7-8 months a year.
Good morning, I’m a contract staff and sometimes I go months without income. How do I do this too please. Note: I received salary for just 7-8 months a year.
See lessGood morning. For Employed persons, your tax (PAYE) is always removed from your basic salary before you are paid which means you are not supposed to pay tax again but you must file your annual tax on the state website or IRS office where you reside. However, while you are declaring or filing your anRead more
Good morning.
For Employed persons, your tax (PAYE) is always removed from your basic salary before you are paid which means you are not supposed to pay tax again but you must file your annual tax on the state website or IRS office where you reside.
See lessHowever, while you are declaring or filing your annual tax, you are to multiply the total months you received salary whether 7 or 8 months by your salary amount and not the 12 months period.
Please assist me with the link to tax filing in Ondo state
Please assist me with the link to tax filing in Ondo state
See lessEvery state has their own Link to file tax. Just search on google for '(the state name)' and add 'Internal Revenue Service' then click on the first link and then locate self service from the home page and you are good to go.
Every state has their own Link to file tax. Just search on google for ‘(the state name)’ and add ‘Internal Revenue Service’ then click on the first link and then locate self service from the home page and you are good to go.
See lessI'm really grateful
I’m really grateful
See less