25/03/2026
Filing your Personal Income Tax (PIT) in Nigeria is a legal requirement that ensures individuals contribute their fair share to national development while avoiding penalties for non-compliance. Whether youโre a salaried employee, self-employed, or earning from multiple sources, understanding the filing process is crucial.
With the annual PIT filing deadline set for March 31st, this guide will walk you through everything you need to knowโwho needs to file, how to do it, and where to find the right resources for compliance.
Who Needs to Pay Personal Income Tax in Nigeria?
In Nigeria, every taxable individual is required to file their Personal Income Tax returns, but not everyone needs to make additional tax payments. Hereโs how it works:
Employees under PAYE: If you work for an employer, your taxes are likely already deducted monthly through the Pay-As-You-Earn (PAYE) system and remitted on your behalf. However, youโre still required to file your annual tax returns to confirm compliance. You wonโt need to make additional payments unless you have other income sources.
Calculate your PAYE with our free payroll calculator
Self-employed individuals, freelancers, and business owners: Since you donโt have an employer deducting taxes for you, you must calculate and pay your taxes yourself before filing.
Individuals with additional income streams: If you earn from side businesses, rental properties, investments, or freelance work, you must declare all income sources and pay any outstanding tax obligations.
Step-by-Step Guide to Filing Your Personal Income Tax in Nigeria
Step 1: Determine Your Tax Residency
Resident taxpayers: If you live and earn in Nigeria for at least 183 days in a year, youโre required to pay PIT to the tax authority of your state of residence.
Non-resident taxpayers: If you earn income from Nigeria but reside elsewhere, you may still have tax obligations.
Step 2: Calculate Your Taxable Income
Your taxable income includes:
Salaries, wages, bonuses, and allowances
Profits from business or freelancing
Rental income from properties
Investment returns (dividends, interest, etc.)
Tax Rates for Individuals in Nigeria
Personal Income Tax is calculated on a graduated scale as follows:
Annual Income (โฆ)
Tax Rate (%) 2025 returns
First โฆ300,000 7%
Next โฆ300,000 11%
Next โฆ500,000 15%
Next โฆ500,000 19%
Next โฆ1,600,000 21%
Above โฆ3,200,000 24%
Minimum wage:
Individuals with gross income less than or equal to the minimum wage (currently โฆ70,000 on a monthly basis), are not required to comply with personal income tax remittance. However, such individuals are not exempted from PIT filing.
Step 3: Pay Your Taxes
Once your tax liability is calculated, payments can be made via:
Online payment portals of state tax agencies
Bank deposits (using state IRS payment codes)
Remita or state-specific revenue collection systems
Step 4: Prepare and File Your Annual Tax Return
By law, individuals must file their annual tax returns on or before March 31st every year. To do this:
Gather necessary documents:
Payslips or financial statements
Bank statements showing business income
Rental agreements (if applicable)
Investment statements
File your PIT returns through:
E-filing platforms of state IRS
Physical submission at the State IRS office
Download the Taxpayer Self-Assessment Form (Form A) from your stateโs IRS website and complete the form with details of your income, allowable deductions, and reliefs.
Step 5: Obtain Your Tax Clearance Certificate (TCC)
A Tax Clearance Certificate (TCC) is proof that youโve paid your taxes. It is required for:
Business registration and government contracts
Visa applications
Loan approvals
Property transactions
State-Specific PIT Filing Platforms
Each Nigerian state has its own Internal Revenue Service (IRS) that handles Personal Income Tax. Below are the official IRS websites for all 36 states and the FCT where you can file your taxes:
State IRS Website
Abia State
abiairs.gov.ng
Adamawa State
adamawatax.ng
Akwa Ibom State Ibom tax.net
Anambra State
airsan.gov.ng
Bauchi State
birs.bu.gov.ng
Bayelsa State
bayelsatax.gov.ng
Benue State
birs.benuestate.gov.ng
Borno State
birs.borno.gov.ng
Cross River State
crirs.crossriverstate.gov.ng
Delta State
deltabirs.gov.ng
Ebonyi State
ebirs.gov.ng
Edo State
edo-birs.org
Ekiti State
ekitistaterevenue.com
Enugu State
ensbirs.org
Gombe State
girs.gov.ng
Imo State
imostateirs.gov.ng
Kaduna State
kdsgirs.gov.ng
Kano State
kanobirs.com
Lagos State
etax.lirs.net
Ogun State
ogunstateirs.com
Rivers State
riversbirs.gov.ng
FCT (Abuja)
fctirs.gov.ng
Conclusion
Filing your Personal Income Tax (PIT) is not just a legal obligation itโs also crucial for accessing financial and business benefits. By following this step-by-step guide, you can stay compliant, avoid penalties, and contribute to national development.
Donโt wait until the last minute! File your PIT before March 31st to stay compliant. Bookmark this guide & share it with others to help them stay tax-compliant in Nigeria.
