The CEO’s Guide on How to File Personal Income Tax in Nigeria

To master how to file Personal Income Tax in Nigeria, you must register on your state’s tax portal (like LIRS for Lagos or FCT-IRS for Abuja), compute your total annual income, and submit “Form A” before the March 31 tax deadline Nigeria. Compliance involves reporting all income sources and claiming eligible reliefs to obtain a Tax Clearance Certificate (TCC). Failing to meet these requirements triggers penalties for late tax filing in Nigeria. At Rexobe Consult, we simplify how to use LIRS e-Tax portal for filing, ensuring your business and personal finances remain audit-proof and fully compliant.

Need expert help before the March 31 tax deadline Nigeria? Click here to chat with an expert or email hello@rexobeconsult.com.

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The CEO’s Guide on How to File Personal Income Tax in Nigeria

Let’s be honest: tax season feels like a storm cloud over a productive business year. But here is the reality tax compliance is the “premium fuel” for your corporate reputation. Knowing how to file Personal Income Tax in Nigeria isn’t just a legal chore; it’s a strategic move to unlock government contracts and seamless visa applications.

With the March 31 tax deadline Nigeria fast approaching, many taxpayers struggle with the digital transition. Whether you are figuring out how to use LIRS e-Tax portal for filing or worrying about the steep penalties for late tax filing in Nigeria, the solution lies in early, structured action.

March 31 Tax Deadline Nigeria: Why It Matters

The March 31 tax deadline Nigeria is fixed by law. All individuals must file their annual returns on or before March 31 of the following year.

📊 According to state revenue authorities, late filings account for a significant portion of avoidable penalties each year.

Where to File Personal Income Tax in Nigeria

Official Website to File

If you live or work in Lagos State, you file through the LIRS e-Tax portal:

👉 https://etax.lirs.net

Other states use their respective SIRS portals, but the filing logic is similar nationwide.

How to File Personal Income Tax in Nigeria (Step-by-Step)

Step 1: Confirm Your Tax Authority

• Lagos residents → Lagos State Internal Revenue Service (LIRS)

• Non-Lagos residents → Your state’s SIRS

Filing in the wrong state is a common mistake that delays compliance.

Step 2: Register on the LIRS e-Tax Portal

To use How to use LIRS e-Tax portal for filing, you need:

• Tax Identification Number (TIN)

• Valid email and phone number

• Means of identification

Once registered, you’ll receive login credentials.

Step 3: Log In and Select Personal Income Tax

Inside the dashboard:

• Choose Personal Income Tax

• Select Annual Return

This applies whether you’re salaried, self-employed, or have multiple income streams.

Step 4: Declare Your Income Accurately

Input:

• Salary income

• Business or professional income

• Allowances (where applicable)

💡 Accuracy matters. Over- or under-declaration can trigger audits.

Step 5: Upload Supporting Documents

Typical documents include:

• Payslips or employment letter

• Bank statements (for self-employed individuals)

• Evidence of reliefs or deductions

Step 6: Review, Submit, and Pay (If Applicable)

The system auto-calculates tax due.

• Review carefully

• Submit your return

• Pay online or generate an assessment notice

Step 7: Download Your Tax Clearance Proof

After successful filing, download:

• Filing acknowledgment

• Tax payment receipt (if applicable)

These documents are often required for visas, loans, and government contracts.

Common Filing Mistakes to Avoid