Explainer: How to File Annual Tax Returns Ahead of March 31 Deadline

ByEditor

Jan 31, 2026 #Annual tax returns Nigeria, #Federal Government tax directive, #how to file tax returns in Nigeria, #March 31 tax deadline Nigeria, #Nigerian tax filing requirements

Segun Atanda/

As part of ongoing fiscal reforms, the Federal Government has reaffirmed that every Nigerian earning income must file an annual tax return by March 31, even if tax is already deducted through the Pay As You Earn (PAYE) system.

The requirement is aimed at improving compliance, transparency, and revenue collection across the country.

Below is a simple guide to help taxpayers understand what is required and how to comply.

Who Must File a Tax Return?
All individuals earning income in Nigeria are required to file annual tax returns. This includes salaried workers under PAYE, self-employed persons, freelancers, business owners, and individuals earning additional income from sources such as rent or investments.

Where Should Returns Be Filed?
Tax returns are filed with the State Internal Revenue Service (SIRS) in the taxpayer’s state of residence. Residents of the Federal Capital Territory are required to file with the Federal Inland Revenue Service (FIRS).

Is a Tax Identification Number Required?
Yes. A Tax Identification Number (TIN) is mandatory for filing tax returns. Taxpayers without a TIN are required to register through their state revenue service or the Joint Tax Board’s registration platform.

What Documents Are Needed?
Taxpayers are expected to provide evidence of income for the year under review. This may include payslips, PAYE deduction records, bank statements for self-employed individuals, and details of any additional income earned during the year.

How Are Returns Filed?
Returns are submitted through a self-assessment process, in which the taxpayer declares income earned and taxes already paid in the preceding year. Many states now offer online filing portals, making it possible to submit returns electronically.

What Happens if Additional Tax Is Due?
If the assessment reveals outstanding tax liabilities, payment must be made through approved channels. Taxpayers are advised to retain proof of payment and acknowledgment of filing for official use.

What is the Deadline?
Annual personal income tax returns must be filed on or before March 31 for the preceding tax year.

Where Can Official Guidance Be Found?
For accurate and up-to-date information, taxpayers are advised to consult official platforms, including the Federal Inland Revenue Service (www.firs.gov.ng), the Joint Tax Board (www.jtb.gov.ng), and their respective State Internal Revenue Service websites.

Why Filing Matters
Authorities say regular filing helps strengthen Nigeria’s tax system, improve public accountability, and ensure that public services are adequately funded. Non-compliance may attract penalties under existing tax laws.

The Federal Government has urged Nigerians to take advantage of available online tools and seek guidance from licensed tax professionals to meet the March 31 deadline.