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.

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The Lagos State Internal Revenue Service (LIRS) has extended the deadline for the filing of employers’ annual tax returns by one week, shifting the cutoff date from February 1 to February 7, 2026.

The extension was announced by the Executive Chairman of LIRS, Dr. Ayodele Subair, who said the decision was taken to give employers additional time to complete and submit accurate returns in line with statutory requirements.

In a statement issued on Friday, Dr. Subair explained that under existing tax regulations, employers are required to file their annual tax returns by January 31 of every year. However, the service decided to grant a brief extension to ease compliance pressures and reduce filing errors.

“The extension is intended to support employers by allowing more time to properly reconcile records and submit accurate annual returns,” the LIRS chairman said.

Compliance remains mandatory

Despite the extension, Dr. Subair stressed that timely tax compliance remains a legal obligation for all employers operating in Lagos State, urging organisations to embed compliance into their routine business practices.

“Employers are expected to treat tax compliance as a core responsibility, not an afterthought. Filing annual returns accurately and on time is critical to sustaining a transparent and efficient tax system,” he stated.

He warned that failure to comply within the extended deadline could attract penalties in line with existing tax laws, adding that the grace period should not be misconstrued as a waiver of statutory obligations.

Mandatory electronic filing

Dr. Subair reiterated that electronic filing through the LIRS eTax platform remains the only approved method for submitting employers’ annual tax returns, noting that manual submissions have been completely phased out.

“All employers must file their annual returns exclusively via the LIRS eTax portal. Manual filing is no longer accepted under any circumstances,” he said.

He described the eTax platform as secure, user-friendly, and accessible around the clock, allowing employers to file returns conveniently without physical visits to LIRS offices.

Employers are required to submit their returns through the official portal at etax.lirs.net, which enables digital processing and faster verification of tax records.

Accurate employee data critical

The LIRS chairman also emphasised the importance of submitting accurate employee information, particularly Tax Identification Numbers (TaxIDs), to avoid delays or rejection of filings.

“Employers must ensure that the TaxID of every employee is correctly captured in their annual returns. Inaccurate or incomplete records could affect processing and compliance status,” Dr. Subair noted.

He explained that accurate data submission helps improve tax administration, strengthens revenue forecasting, and enhances service delivery across the state.

Strengthening Lagos’ revenue base

The extension comes as Lagos State continues efforts to strengthen its internally generated revenue base through improved compliance, digitalisation, and taxpayer education.

LIRS has increasingly relied on technology-driven solutions to simplify tax processes and reduce bottlenecks, while encouraging voluntary compliance among businesses and employers.

Officials say the latest deadline extension reflects a balance between enforcement and support, ensuring that employers have adequate time to comply without undermining statutory timelines.

Dr. Subair urged employers who are yet to file to take advantage of the extension and complete their submissions well ahead of the new deadline.

“The additional time provided should be used responsibly. Employers are encouraged to file early to avoid last-minute technical challenges,” he added.

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