When filing my tax, what year should i put under "Year of Assessment?"
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When filing tax, Year of Assessment (YOA) refers to the year you are reporting income for — not necessarily the year you are filing. Simple Rule Year of Assessment = Previous year's income Example If you are filing in 2026: You are reporting income earned in 2025 So your Year of Assessment = 2025 MoRead more
When filing tax, Year of Assessment (YOA) refers to the year you are reporting income for — not necessarily the year you are filing.
Simple Rule
Year of Assessment = Previous year’s income
Example
If you are filing in 2026:
You are reporting income earned in 2025
So your Year of Assessment = 2025
More Examples
When You File
Income Year
Year of Assessment
2026
2025 income
2025
2025
2024 income
2024
2024
2023 income
2023
Nigeria Tax Rule (Important)
In Nigeria:
Tax returns are usually filed between January 1 — March 31
And it’s for the previous year’s income
So right now (2026):
You should normally use 2025 as your Year of Assessment
Special Cases
However, it can differ slightly if:
You’re filing for backlog years
You’re filing first time
You’re filing for company vs individual
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