LIRS Portal Login: How to Navigate eTax Lagos Amidst the 2026 NRS Tax Reforms

For taxpayers in Lagos, the search for the [LIRS portal login] has reached a record high this month.

As the Nigeria Revenue Service (NRS) rolls out federal changes, many are confused about where their monthly PAYE (Pay As You Earn) should go.

Investigative checks confirm that while federal taxes have moved to the NRS, Lagos State Internal Revenue Service (LIRS) remains the sole authority for state taxes. The official gateway remains etax.lirs.net.

1. How to Access the LIRS eTax Portal

To file your state returns or generate a Payer ID, follow these steps:

• Official URL: Visit https://etax.lirs.net/.
• Login Credentials: Use your registered email or Payer ID and password.
• The “NIN” Sync: Just like the NRS, the LIRS now requires your NIN to be linked to your Payer ID for 2026 compliance.

2. NRS vs. LIRS: Where Does Your Money Go?

It is vital to distinguish between the two systems to avoid double payment or penalties:

• Use LIRS (eTax) For: PAYE (Personal Income Tax), Withholding Tax (State), and Hotel Occupancy Tax.
• Use NRS (taxid.nrs.gov.ng) For: Companies Income Tax (CIT), Value Added Tax (VAT), and Education Tax.

3. Common Login Errors on etax.lirs.net

Many users report “Invalid Response” or “Payer ID Not Found.” This often happens if your profile has not been re-validated under the 2026 security protocols. If you cannot log in, you must use the “Forgot Password” feature specifically linked to your NIN-registered phone number.

4. The 2026 Integration

While the portals are separate, the NRS and LIRS are now sharing a backend database for TIN Verification.

This means if you are caught underpaying at the state level (LIRS), it will now automatically trigger an audit flag at the federal level (NRS).