Filing your Personal Income Tax (PIT) in Nigeria is actually not as complicated as it sounds, and ignoring it is significantly more stressful than just getting it done. Penalties, fines, and the general anxiety of being non-compliant is not not worth it. So how do you file your personal income tax in Nigeria?
First Things First. Do You Even Need to File?
Short answer: yes, probably.
If you earn any income in Nigeria — salary, freelance gigs, rent from a property, investment returns, side hustle profits — you are required by law to file an annual Personal Income Tax return by March 31st every year. That’s true even if your employer already deducts taxes on your behalf through the Pay-As-You-Earn (PAYE) system. Your employer’s filing keeps them compliant; your personal filing keeps you compliant. Two different things.
The only people exempt from paying (but not from filing) are individuals earning at or below the minimum wage — currently ₦70,000 per month. Even if you’re unemployed, you still need to file and simply declare ₦0.
Where do You file your taxes in Nigeria?
Here’s where people get confused. Personal Income Tax in Nigeria is handled at the state level, not federal. This means you file with the Internal Revenue Service (IRS) of whichever state you live in — not where your employer is based, not where your clients are located. If you live in Lagos but work remotely for a company in Abuja?
Many states now have digital portals that make the whole process much smoother. Lagos, for instance, has the LIRS e-tax portal. Ogun and Edo have also gone fully digital. Other states like Kano and Rivers still use a mix of online and in-person processes meaning you might need to visit a physical office.
| State | IRS Website |
|---|---|
| Abia State | abiairs.gov.ng |
| Adamawa State | adirs.net |
| Akwa Ibom State | https://akirs.up-ng.com/ |
| Anambra State | https://tax.services.an.gov.ng/ |
| Bauchi State | https://birs.bu.gov.ng/ |
| Bayelsa State | https://etax.bir.by.gov.ng/ |
| Benue State | https://birs.be.gov.ng/ |
| Borno State | https://birs.bo.gov.ng/home/ |
| Cross River State | https://crirs.crossriverstate.gov.ng/ |
| Delta State | https://deltairs.com/ |
| Ebonyi State | https://tax.ebsirb.eb.gov.ng/ |
| Edo State | https://eirs.gov.ng/ |
| Ekiti State | https://tax.ekitistaterevenue.com/Index |
| Enugu State | https://irs.en.gov.ng/home |
| Gombe State | https://irs.gm.gov.ng/ |
| Imo State | https://www.iirs.im.gov.ng/ |
| Kaduna State | https://kadirs.kdsg.gov.ng/ |
| Kano State | https://kirs.gov.ng/ |
| Lagos State | https://etax.lirs.net/ |
| Ogun State | https://portal.ogetax.ogunstate.gov.ng/login |
| Rivers State | https://rvtamis.riversbirs.gov.ng/home.html |
| FCT (Abuja) | https://fctirs.gov.ng/ |
Find your state’s IRS website and start there. If your state has an online portal, register on it. This one step makes everything else easier.
Step-by-Step: How to Actually File
Step 1: Calculate Your Taxable Income
Before you can file, you need to know what you actually owe. Your taxable income includes everything, your salary, freelance earnings, rental income, dividends, business profits, the works. If you have multiple income streams, you consolidate them all into one gross total. No cherry-picking.
From there, your tax is calculated on a graduated scale:
| Annual Income | Tax Rate |
|---|---|
| First ₦300,000 | 7% |
| Next ₦300,000 | 11% |
| Next ₦500,000 | 15% |
| Next ₦500,000 | 19% |
| Next ₦1,600,000 | 21% |
| Above ₦3,200,000 | 24% |
The good news is that there are reliefs that can reduce your taxable income — pension contributions, rent relief (up to ₦500,000 under the Nigeria Tax Act 2025), insurance premiums, and gratuities. Don’t sleep on these. They can make a meaningful difference in what you owe.
Step 2: Remit What You Owe
Once you’ve calculated your tax liability, subtract anything your employer has already remitted on your behalf, and pay the balance. Payment can be made through your state’s online portal, via Remita, or through bank deposits using your state IRS payment codes. Keep every receipt — you’ll need them.
Step 3: Gather Your Documents
Before you open that filing portal, pull these together:
- Payslips or financial statements for the year
- Bank statements showing all income sources
- Pension contribution records
- Rent receipts and tenancy agreements (to claim rent relief)
- Investment or dividend statements
- Any other proof of income or deductible expenses
The more organized you are here, the faster the actual filing goes.
If you’re a freelancer or remote worker, here’s everything you need to know about Nigeria’s new tax laws.
Step 4: Fill Out and Submit Your Return
On your state’s digital portal, you’ll find an assessment or self-assessment form. Fill it out with your income details — salary, commissions, rental income, freelance earnings — and any deductions you’re claiming. If you’re filing on the Lagos LIRS portal, for example, the system automatically calculates your tax as you input figures, which is genuinely helpful.
Once everything looks right, submit. You’ll receive confirmation that your return has been filed.
Step 5: Get Your Tax Clearance Certificate
After filing and paying, you can request a Tax Clearance Certificate (TCC) — essentially your proof that you’re a responsible, law-abiding citizen. You’ll need it for things like getting a government contract, applying for certain visas, registering a business, or even processing a loan. Think of it as your tax report card, but one that actually matters in the real world.
What Happens If You Miss the Deadline?
Missing the March 31st deadline comes with a starting penalty of ₦100,000, plus ₦50,000 for every subsequent month you remain non-compliant. Don’t let procrastination cost you money that could have gone toward literally anything else.
Filing your personal income tax doesn’t have to be a nightmare. The key steps are: know your income, calculate what you owe, claim your reliefs, remit, and file before March 31st. That’s really it.
The Nigerian tax system is increasingly moving digital, which means less time in queues and more doing it from the comfort of your home. Take advantage of that. Find your state’s IRS portal, create an account if you haven’t, and get it done.
