Residents of and have been directed to file their 2025 annual individual income tax returns on or before March 31, in line with Nigeria’s tax regulations.
The directive was issued by the and the , urging all taxable residents to comply with the statutory filing deadline.
Who must file tax returns
In a statement, the Head of Corporate Communications at the FCT revenue agency, , said the requirement applies to all taxable individuals living in the FCT.
According to him, those expected to submit returns include:
- Employees under the Pay-As-You-Earn (PAYE) scheme
- Public officials
- Business owners
- Self-employed professionals
Taxpayers are expected to declare their total income earned in 2025 from all sources, including details of allowable deductions.
Legal basis for tax filing
Sumaila explained that the obligation is backed by Section 24(f) of the 1999 Constitution and the , which requires individuals with taxable income to submit a “true and correct return” within the first 90 days of a new assessment year.
To ease the process, the FCT tax authority advised residents to submit their returns through its online self-service portal or visit any of its offices across the territory.
Penalties for late filing
The tax authorities warned that failure to file returns before the deadline could attract enforcement measures, including:
- Best-of-judgment tax assessments
- Financial penalties
- Interest charges on unpaid taxes
- Civil or criminal sanctions
Under the law, defaulting taxpayers may face a ₦100,000 fine in the first month of failure to file and ₦50,000 for every additional month the default continues.
PAYE workers still required to file
Tax experts clarified that employees whose employers already deduct taxes through the PAYE system must still file annual tax returns.
They explained that PAYE deductions typically cover only employment income and do not include other earnings such as:
- Business income
- Rental income
- Investment proceeds
- Freelance or side-hustle income
Filing annual returns allows tax authorities to determine whether a taxpayer has additional tax liabilities.
Filing based on place of residence
Experts also noted that individuals must submit their tax returns to the internal revenue service in their state of residence, not necessarily where they work.
For example, a worker who lives in but works in must file returns with the .
Tax law transition in 2026
Although the has replaced the , tax experts noted that income earned in 2025 will still be assessed under the previous law.
The new tax framework only takes effect from January 1, 2026.
Tax authorities have therefore advised residents to complete their filings early through the appropriate revenue service portals or seek guidance from professional tax consultants to avoid last-minute complications.
