How to File Your Personal Income Tax in Nigeria (2026)

Filing your personal income tax in Nigeria is an annual obligation for almost every income earner. Under the Nigeria Tax Act (NTA) 2025 — effective 1 January 2026 — the process has changed. This guide walks you through every step, from gathering your documents to submitting your return.

Who must file?

If you earn income in Nigeria, you must file a personal income tax return. This includes salaried employees, self-employed professionals, freelancers, traders, landlords, and anyone receiving rental income, investment returns, or business profits. Even if your income is below ₦800,000 and you owe zero tax, you must still file a nil return.

When is the deadline?

For individuals filing under direct assessment (self-employed, sole traders, freelancers), the annual tax return is due by 31 March each year for income earned in the previous year. For PAYE employees, your employer handles monthly deductions and remittance by the 10th of each month.

Step 1: Get your Tax Identification Number (TIN)

You need a TIN to file. If you don't have one, register at your State Internal Revenue Service (SIRS) office or online. Personal income tax for individuals is administered by your state — LIRS in Lagos, EIRS in Edo, and so on. You can also register through the FIRS JTB portal.

Step 2: Gather your records

Collect all income documentation for the previous year: payslips or employment letters, bank statements, invoices for freelance or consulting work, rental income receipts, investment statements, and any other income records. Also gather receipts for deductible expenses — rent paid, pension statements, NHIS and NHF contributions, and life insurance premiums.

Step 3: Calculate your chargeable income

Start with your total gross annual income. Then subtract your allowable deductions: Employee pension contribution (8% of Basic + Housing + Transport). Rent Relief: 20% of your annual rent paid, up to a maximum of ₦500,000. NHIS, NHF, life insurance premiums (with documentation). Your chargeable income is what remains after these deductions.

Step 4: Apply the 2026 tax bands

Under the NTA 2025, personal income tax is calculated progressively on your chargeable income: First ₦800,000 at 0% (tax-free). Next ₦2,200,000 (₦800k to ₦3m) at 15%. Next ₦9,000,000 (₦3m to ₦12m) at 18%. Next ₦13,000,000 (₦12m to ₦25m) at 21%. Next ₦25,000,000 (₦25m to ₦50m) at 23%. Anything above ₦50,000,000 at 25%.

Step 5: File your return

File through your State IRS portal or the FIRS TaxPro-Max platform. Log in, select the tax year, and complete your income declaration. Enter your gross income, deductions, and the system will compute your liability. If you're self-employed, you file under direct assessment.

Step 6: Pay your tax

Generate a Remita Retrieval Reference (RRR) for your tax payment. Pay via your bank (online or at a branch) using the RRR. Keep the payment confirmation — you'll need it for your Tax Clearance Certificate.

Example calculation

Say you earn ₦6,000,000 per year and pay ₦1,500,000 in rent. Your pension contribution is ₦480,000 (8% of pensionable emoluments). Rent Relief is 20% of ₦1,500,000 = ₦300,000 (below the ₦500k cap, so the full amount applies). Chargeable income: ₦6,000,000 – ₦480,000 – ₦300,000 = ₦5,220,000.

Tax calculation: First ₦800,000 at 0% = ₦0. Next ₦2,200,000 at 15% = ₦330,000. Remaining ₦2,220,000 at 18% = ₦399,600. Total annual tax: ₦729,600 (about ₦60,800 per month).

How TaxTask simplifies this

With TaxTask, you don't need to do any of this manually. Connect your bank account or upload transactions, and we automatically classify your income and expenses. Our engine applies the correct 2026 tax bands, calculates your deductions (pension, rent relief, NHIS, NHF), and generates your return. You see exactly how every number is calculated — no black boxes.

TaxTask sends you reminders before the 31 March deadline, generates the worksheets your State IRS needs, and helps you track payment. Whether you're a salaried employee checking your PAYE or a freelancer filing direct assessment, the entire process takes minutes instead of hours.

For complex situations — multiple income sources, capital gains, or business income alongside employment — we recommend reviewing your TaxTask computation and consulting a tax professional before filing.