Filing your tax returns in Nigeria is no longer something you can ignore, especially with the updated system in 2026. Whether you are a salary earner, freelancer, or business owner, understanding how to properly file your tax returns is essential to avoid penalties and stay compliant.
Many Nigerians either don’t file at all or make mistakes because the process seems complicated. The good news is that the system has become more structured and increasingly digital, making it easier to file if you follow the right steps.
In this guide, you will learn exactly how to file your tax returns in Nigeria in 2026, including the requirements, step-by-step process, and where to file in all 36 states.
To file your 2026 personal income tax return in Nigeria (for income earned in 2025), you are required to submit your income declaration to your State Internal Revenue Service (SIRS), either through their online platform or by visiting their office, on or before March 31, 2026. You will need your Tax Identification Number (TIN), National Identification Number (NIN), your 2025 income details (such as Form P9), and any relevant documents supporting deductions like rent, insurance, or pension contributions.
What Is a Tax Return?
A tax return is a report you submit to the government showing:
- How much you earned
- How much tax you owe
- What you have already paid
It helps the government determine whether:
- You still need to pay more tax
- You have paid enough
- Or you qualify for exemptions
Who Needs to File Tax Returns in Nigeria
You are required to file tax returns if you fall into any of these categories:
- Salary earners (even if tax is deducted through PAYE)
- Freelancers and remote workers
- Business owners and entrepreneurs
- Self-employed professionals
- Companies and registered businesses
Even if your income is low, filing may still be required for compliance.
Requirements Before Filing
Before you begin, make sure you have:
- Tax Identification Number (TIN)
- Valid means of identification
- Income records (salary, business, freelance)
- Bank statements (if necessary)
- Receipts for deductions or expenses
Having these ready will make the process smooth.
Step-by-Step: How to File Your Tax Returns in Nigeria
Step 1: Get Your TIN
Your Tax Identification Number (TIN) is required for filing.
To get it:
- Register with your State Internal Revenue Service (IRS)
- Provide basic personal or business information
Step 2: Identify Your Income Sources
List all sources of income:
- Salary
- Business income
- Freelance earnings
- Investments
This helps you determine your total earnings.
Step 3: Calculate Your Total Income
Add all income sources together to get your gross income.
Make sure nothing is left out, including side hustles.
Step 4: Apply Allowances and Exemptions
Depending on your income level:
- Some earnings may be tax-free
- Certain deductions may apply
This gives your taxable income.
Step 5: Calculate Your Tax
Apply the current tax rates to your taxable income.
If unsure:
- Use official tax tools
- Or consult a tax professional
Step 6: Fill Your Tax Return Form
This includes:
- Personal details
- Income details
- Tax calculation
Ensure everything is accurate.
Step 7: Submit Your Tax Return
Y
Step 8: Pay Any Outstanding Tax
If you owe tax:
- Pay through approved banks or portals
- Keep your receipt
Step 9: Keep Your Records
Always keep:
- Filing confirmation
- Payment receipts
- Supporting documents
When to File Tax Returns in Nigeria
- Individuals: Usually once a year
- Businesses: Based on accounting period
- Employers: Monthly PAYE deductions
Filing late can lead to penalties.
Common Mistakes to Avoid
- Not filing at all
- Underreporting income
- Missing deadlines
- Not keeping records
- Using wrong tax authority
Where to File Your Tax Returns (All 36 States + FCT)
Below are the official State Internal Revenue Services where you can file your tax returns:
A – E
- Abia State IRS – https://abiairs.gov.ng
- Adamawa State IRS – https://adamawairs.gov.ng
- Akwa Ibom State IRS – https://akwaibomirs.ng
- Anambra State IRS – https://anambrastateirs.gov.ng
- Bauchi State IRS – https://bauchiirs.gov.ng
- Bayelsa State IRS – https://bayelsairs.gov.ng
- Benue State IRS – https://benueirs.gov.ng
- Borno State IRS – https://bornoirs.gov.ng
- Cross River State IRS – https://crirs.gov.ng
- Delta State IRS – https://deltastateirs.gov.ng
- Ebonyi State IRS – https://ebonyiirs.gov.ng
- Edo State IRS – https://edoirs.gov.ng
- Ekiti State IRS – https://ekitistateirs.gov.ng
- Enugu State IRS – https://enuguirs.gov.ng
F – N
- Federal Capital Territory IRS – https://fctirs.gov.ng
- Gombe State IRS – https://gombeirs.gov.ng
- Imo State IRS – https://imoirs.gov.ng
- Jigawa State IRS – https://jigawairs.gov.ng
- Kaduna State IRS – https://kadunairs.gov.ng
- Kano State IRS – https://kanoirs.gov.ng
- Katsina State IRS – https://katsinairs.gov.ng
- Kebbi State IRS – https://kebbiirs.gov.ng
- Kogi State IRS – https://kogiirs.gov.ng
- Kwara State IRS – https://kwarairs.gov.ng
- Lagos State IRS – https://lirs.gov.ng
- Nasarawa State IRS – https://nasarawairs.gov.ng
- Niger State IRS – https://nigerstateirs.gov.ng
O – Z
- Ogun State IRS – https://ogunstateirs.gov.ng
- Ondo State IRS – https://ondostateirs.gov.ng
- Osun State IRS – https://osunstateirs.gov.ng
- Oyo State IRS – https://oyostateirs.gov.ng
- Plateau State IRS – https://plateauirs.gov.ng
- Rivers State IRS – https://riversstateirs.gov.ng
- Sokoto State IRS – https://sokotoirs.gov.ng
- Taraba State IRS – https://tarabairs.gov.ng
- Yobe State IRS – https://yobeirs.gov.ng
- Zamfara State IRS – https://zamfarairs.gov.ng
Tips to Make Filing Easier
- File early to avoid rush
- Use online portals where available
- Keep your records updated
- Seek help if needed
- Stay informed on tax updates
Conclusion
Filing your tax returns in Nigeria in 2026 is more straightforward than before, but it still requires attention to detail. Once you understand the process and follow the correct steps, it becomes easy and routine.
The key is to stay organized, use official channels, and file on time. By doing this, you avoid penalties and stay compliant with the law.
FAQs
1. Do I need to file tax if I’m employed?
Yes, even if PAYE is deducted, you may still need to file annually.
2. Can I file my tax returns online?
Yes, most states now provide online filing options.
3. What happens if I don’t file my tax returns?
You may face penalties, fines, or legal consequences.
4. Is tax filing compulsory in Nigeria?
Yes, it is a legal requirement for eligible individuals and businesses.
