How to File Your Personal Income Tax in Nigeria

If you haven’t filed your 2025 income tax returns yet, this is your sign to do it today. Missing the deadline (April 14th, 2026) means a ₦100,000 fine for the first month, plus ₦50,000 for every month after that.

The good news? The process is fully online now. No tax offices, no queues, no middlemen. If you have your BVN and about 20 minutes, you can do this yourself.

Here’s everything you need to know.

Who handles your taxes?

Personal income tax doesn’t go to the federal government, it goes to your state’s Internal Revenue Service.

If you live or work in Lagos, your filing goes through LIRS (Lagos Internal Revenue Service) at
etax.lirs.net.

Quick rule:

• Employees file in the state of residence irrespective of where the employer is based. (Residency can be determined if one has spent 183+ days in a location)
• Self-employed people file in the state where they live

What are you actually paying tax on?

Here’s how the tax bands break down:

Tax is progressive, you only pay each rate on the portion of income that falls in that band, not your entire salary.

Before you apply any rates, subtract your allowable deductions:

• Pension is 8% of BHT (Basic, Housing & Transport) (check your pension provider for the exact amount)
• National Housing Fund (NHF) contributions – 2.5% of your basic salary
• Life insurance premiums – up to ₦100,000
• Rent relief – 20% of rent paid, capped at ₦500,000 (NEW for 2026 – don’t skip this)

Documents to gather before you start

• BVN and taxpayer ID (or create one on the portal)
• 2025 bank account statement
• Pension contribution records
• Rent receipts or tenancy agreement
• Proof of NHIS, life insurance, NHF, or any other deductions you’re claiming

How to file – step by step

1. Get your taxpayer ID

• Go to etax.lirs.net
• Already have an ID? Skip to step 2
• If not, click Sign Up – you’ll need your BVN and date of birth to register

2. Log in and open your returns

• Sign in with your taxpayer ID and password
• Click the menu icon at the top-left of your screen
• Scroll to Returns, select My Tax Returns
• Click the blue File Returns Here button

3. Fill in your income details

• Year – select 2025
• Gross salary – total pay before any deductions (enter zero if none)
• Other income – commissions, trading income, allowances
• Pension contributions – check your pension alerts for the exact figure
• Annuities – include these; they’re deductible
• Gratuities – generally not taxed; only first ₦50m is exempt for severance payouts
• Foreign income – dividends, rent, or royalties brought in through official banking channels are not taxable
• Dividends and interest – income from savings and investments
• Rent paid – your address and total rent paid in 2025
• Rental income – total rent collected if you’re a landlord
• Other income – click Add Income for anything not listed above
• Support staff and assets – declare staff you employ and any land or property

4. Upload your documents

• 2025 bank account statement
• Rent receipts or tenancy agreement (for rent relief)
• Proof of pension contributions
• Any supporting documents for NHIS, life insurance, NHF, or other deductions

Make sure everything is legible before uploading.

5. Review, submit, and pay

• Go through everything one more time
• Click Submit when you’re sure it’s correct
• LIRS will calculate your tax; PAYE/withholding already paid gets deducted
• Any remaining balance can be paid by debit card on the portal or at listed banks

6. Download your tax clearance certificate

• Save it somewhere safe
• You’ll need it for loan applications, passport renewals, visa applications, and government contracts

A quick note on the 2026 tax reform

Not in Lagos? Find your state’s tax portal

Every state has its own Internal Revenue Service. Use the correct portal for where you live or work – filing on the wrong one can cause delays.

Bank statement + pension records + rent receipt = you’re ready.