How to File Your Tax Returns in Nigeria (2026 Step-by-Step Guide)

March 29, 2026 Prosperity Olawuyi, ACA.

The deadline is no longer a suggestion in Nigeria.

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 officially over.

Everything is now digital via the LIRS e-Tax, SIRS state portals, and the integrated NRS National Tax Portal.

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 exactly where your money goes to avoid “Wrong Authority” penalties.

Individuals (Employees & Freelancers): You file with your State Internal Revenue Service based on where you lived in 2025 (e.g., LIRS for Lagos).

Corporate Entities & Federal Officers: You file directly 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 during the 2025 calendar year.

For Employees: You need your 2025 P9/Payslips, your NIN, and your Payer ID.

For Business Owners: You require a simple Statement of Affairs or Audited Accounts if your turnover exceeds ₦100M.

For Everyone: Ensure you have evidence of “Reliefs” like Pension contributions, Life Insurance, and the new 20% Rent Relief receipts allowed under the 2026 reforms.

Step 3: The Universal 4-Step Filing Process

Whether you are using LIRS, FCT-IRS, or a SIRS portal, the digital process now follows this universal logic:

Access the “Annual Returns” Menu: Once you login, look for “Form A,” “Form H1,” or “Individual Filing.” Most portals moved this to the top for 2026.

Declare Your 2025 Income: Include your basic salary, housing, transport, bonuses, and side-hustle income. Ensure this matches your employer’s Certificate of Income to avoid audits.

Claim Your 2026 Tax Reliefs: Don’t forget the 20% Rent Relief, Pension, and NHIS deductions. This is how you legally reduce your tax bill.

Generate Assessment and Pay: After clicking submit, the portal generates an Assessment Notice (your bill). Pay via Remita or Webpay and save your Receipt Number.