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Asked: 2026-03-30T20:29:53+00:00 In:

Tax Deadline Is March 31 – How Can I File My Personal Income Tax in Lagos Nigeria Easily?

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?”

2026 tax in nigeriapersonal income taxpittax filing

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14 Answers

  1. Anonymous

    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.

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    • Emmanuel Baba

      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. 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.
      However, 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.

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  2. Akinboboye oludayo Joseph

    Please assist me with the link to tax filing in Ondo state

    Please assist me with the link to tax filing in Ondo state

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  3. Ochoyoda
    Intermediate

    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

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  4. Iking Ferry
    Best Answer
    Fokona CEO Investment Strategist and Financial Literacy Advocate

    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: “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:

    “Tax deadline is here ooh!, It’s on the 31st of March ooh!”

    She panics:

    “Ah! I don’t understand this thing o…”

    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:

    “I will do it later…”

    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.

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    • Chisom

      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.

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    • Chinenye

      Thank 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.
      My mum is a small trader.
      How will she calculate her own income? Should she input random figures?

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    • Babatemi

      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

      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

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      • Christopher
        Medical Laboratory Scientist A

        Thank 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.
        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 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

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      • Ugwunweze Chiagoziem Nicholas
        Beginner Digital marketing specialist & Business coach

        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 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.

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