How to File Tax in Nigeria: Step-by-Step Guide for 2026

Filing taxes in Nigeria can feel overwhelming — between VAT, WHT, CIT, and Personal Income Tax, there are multiple obligations with different deadlines, rates, and portals. This guide walks you through everything you need to know to file your taxes correctly in 2026.

Who needs to file tax in Nigeria?

Every individual earning income and every registered business in Nigeria has a tax obligation. Self-employed individuals, freelancers, and sole traders file Personal Income Tax (PIT) with their State Internal Revenue Service. Companies file Company Income Tax (CIT) with the Federal Inland Revenue Service (FIRS). If your business sells goods or services, you likely need to file monthly VAT returns too.

Step 1: Get your Tax Identification Number (TIN)

Before you can file anything, you need a TIN. Individuals can register through the Joint Tax Board (JTB) or their State IRS. Companies register through FIRS. Your TIN is a unique identifier used across all tax filings. If you already have one, you can verify it on the FIRS TaxPro Max portal.

Step 2: Know your tax obligations

Not every business owes every tax. Here’s a quick breakdown:

VAT (7.5%): Monthly filing by the 21st of the following month. Required if you supply taxable goods or services. Some items like basic food, medical supplies, and educational materials are exempt.

WHT (5–10%): Due within 21 days of deduction. Required when you make qualifying payments to vendors, contractors, or service providers. Rates vary by payment type.

CIT (0% or 30%): Annual filing within 6 months of your financial year-end. Under the NTA 2025, companies with turnover ₦50 million or less are exempt. Companies above ₦50 million pay 30%.

PIT: Annual filing with your State IRS. Under NTA 2025, the first ₦800,000 is tax-free, with progressive rates from 15% to 25%. Self-employed individuals file under direct assessment.

Step 3: Gather your records

Good records make filing straightforward. You’ll need bank statements, invoices (both issued and received), receipts for deductible expenses, payroll records, and any WHT credit notes received. If you use accounting software, POS terminals, or payment platforms, export your transaction history.

Step 4: Calculate your tax liability

For VAT, subtract your input VAT (VAT paid on purchases) from output VAT (VAT collected on sales). The net amount is what you remit. For WHT, apply the correct rate to each qualifying payment. For CIT, calculate your assessable profit after allowable deductions and capital allowances, then apply the applicable rate.

Step 5: File your returns

VAT and WHT returns are filed monthly through the FIRS TaxPro Max portal. CIT returns are filed annually. You’ll generate a Remita Retrieval Reference (RRR) for payment, then make payment through any designated bank or online channel.

Step 6: Keep proof of filing

Always save your filing confirmation, payment receipts, and RRR numbers. These serve as evidence of compliance during audits.

How to automate tax filing in Nigeria

Manual filing means logging into multiple portals, exporting data from your bank and POS, building spreadsheets, and calculating everything yourself. One mistake can trigger penalties.

TaxTask automates the entire process. Connect your bank accounts, POS terminals, and accounting software once. Our AI classifies every transaction, calculates your VAT, WHT, and CIT automatically, and generates ready-to-file returns. You review and submit from one dashboard — no spreadsheets, no portal hopping.

Key deadlines to remember

VAT: 21st of the following month. WHT: 21 days from deduction date. CIT: 6 months after financial year-end. PIT: March 31st (for direct assessment). Late filing penalties start at ₦50,000 for companies and ₦25,000 for individuals in the first month, with additional charges for each subsequent month.

Get started

Whether you’re filing for the first time or looking to automate a process you’ve been doing manually, TaxTask makes it simple. File your first return free — no credit card required.