How to File Your Tax Returns in Nigeria (2026 Step-by-Step Guide)
The deadline is no longer a suggestion.
Under the Nigeria Tax Administration Act (NTAA) 2026, failing to file your annual returns by March 31st (for individuals) or June 30th (for companies) triggers an automatic ₦100,000 fine.
Whether you are a salaried employee in Lagos or a business owner in Kano, the “Manual Filing” era is over. Everything is now digital via the LIRS e-Tax and NRS Self-Service portals.
Here is exactly how to file your returns without hiring an expensive consultant.
Step 1: Identify Your Tax Authority
Before you click any link, you must know where your money goes.
- Individuals (Employees & Freelancers): You file with your State Internal Revenue Service (e.g., LIRS for Lagos).
- Corporate Entities & Federal Officers: You file with the Nigeria Revenue Service (NRS).
- Investigative Tip: If you live in Lagos but work remotely for a company in Abuja, you still file your personal returns with the LIRS.
Step 2: Gather Your “2025” Evidence
When filing in early 2026, you are reporting what you earned in 2025. You need:
- For Employees: Your 2025 P9/Payslips and your NIN.
- For Business Owners: A simple Statement of Affairs or Audited Accounts.
- For Everyone: Evidence of “Reliefs” (Pension contributions, Life Insurance, and the new 20% Rent Relief receipts).
Step 3: The LIRS Filing Process (For Individuals)
- Login: Go to etax.lirs.net and sign in with your Payer ID or NIN.
- Navigate: Click “Returns” → “My Tax Returns” → “File Returns Here.”
- Input Income: Enter your Gross Annual Income from all sources (Salary, Side Hustles, Dividends).
- Claim Reliefs: This is where you save money. Enter your Pension and NHF contributions.
- Submit: Upload your supporting documents and click “Confirm.”
Step 4: The NRS Filing Process (For Companies)
- Portal Access: Visit selfservice.nrs.gov.ng.
- SSO Login: Use the NRS Single Sign-On with your 13-digit Tax ID (Your CAC RC Number).
- Self Tax Filing: Select the “Corporate Income Tax” (CIT) option.
- Upload Accounts: Small companies (Turnover < ₦100M) can upload a “Certified Statement of Accounts” instead of a full audit.
- Payment: If you owe tax, generate a Remita RRR or pay via the NRS Wallet directly.
The “Zero Return” Rule: Why You Must File Even if You Made ₦0
This is where most Nigerians get into trouble. If your business was dormant or made a loss in 2025, you must still file a “NIL Return.” The penalty for not filing a NIL return is the same as not filing a ₦100M return: ₦100,000 initial fine.
