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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Electricity workers under the National Union of Electricity Employees (NUEE) have issued a 21-day nationwide strike notice to the Federal Government over alleged wage violations, non-remittance of statutory deductions, and worsening labour conditions in the Nigerian Electricity Supply Industry (NESI).

The union warned that failure to address the concerns within the stipulated period could trigger industrial action capable of disrupting electricity generation and distribution across the country.

Union Accuses DISCOs, GENCOs of Labour Violations

In a letter dated January 26, 2026, and addressed to the Minister of Power, NUEE’s Acting General Secretary, Igwebike Dominic, expressed frustration over what he described as persistent anti-labour practices since the privatisation of the electricity sector more than a decade ago.

According to the union, several power generation companies (GENCOs) and distribution companies (DISCOs) have failed to negotiate or implement collective agreements and conditions of service.

The workers also alleged non-implementation of the 2025 National Minimum Wage Act and its consequential adjustments across parts of the sector.

Non-Remittance of PAYE, Pension Contributions

NUEE further accused employers in the power sector of deducting Pay As You Earn (PAYE) tax, pension contributions, and union dues without remitting them to the appropriate authorities.

The union claimed that pension deductions in some distribution companies have remained unpaid for extended periods, in certain cases spanning several years.

This, according to the workers, exposes employees to long-term financial uncertainty and undermines trust in the pension system.

Restriction of Union Activities

The union also alleged that some companies have restricted workers’ constitutional rights to unionise and engage in collective bargaining.

It stated that union activities are allegedly prohibited within company premises, while deducted union dues are not remitted.

NUEE described the situation as a violation of labour laws and freedom of association guaranteed under the Constitution.

Tariffs Up, Workers’ Welfare Stagnant

Electricity workers argued that despite repeated electricity tariff increases and band reclassifications, employees have not benefited from improved welfare packages.

According to the notice, there have been no promotions, salary increments, or bonuses, even as revenues to power companies have reportedly increased.

The union noted that workers often face public frustration over poor electricity supply while operating under what it termed difficult and insecure working conditions.

Privatisation Under Scrutiny

The union also criticised investors in the electricity sector, alleging failure to meet post-privatisation commitments such as capital injection, improved metering, network expansion, and enhanced power supply.

It described the situation as a reflection of systemic challenges within NESI and called for urgent government intervention.

Call for Federal Government Action

NUEE urged the Federal Government to convene stakeholders to resolve the crisis within 21 days of receipt of the letter.

The union warned that failure to address the grievances may compel workers to deploy legitimate labour actions permitted under Nigerian labour laws.

The strike notice raises concerns about potential disruptions in Nigeria’s already fragile power sector if negotiations fail.

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Nigeria’s new tax law has introduced a major change that is already stirring confusion across offices, markets, and online spaces: mandatory annual tax returns for individuals, including low-income earners.

Since the law took effect in 2026, many Nigerians have been asking the same questions. If tax is already deducted from salary, why file again? Do small traders earning below ₦800,000 a year need to bother? And what happens if someone ignores it completely?

Experts say understanding the new requirements early could save Nigerians money, stress, and penalties.

What Is a Tax Return?

A tax return is a yearly declaration of income to the government. It shows how much money a person earned from salary, business, freelance work, rent, or other sources, and what deductions or reliefs apply.

Under the Nigeria Tax Administration Act, filing a return allows tax authorities to confirm whether a person has paid the correct tax, owes additional tax, or qualifies for a refund.

Who Must File Under the New Law?

Under the new framework, every individual with income must file a tax return, even if no tax is ultimately payable.

This includes:

• Salary earners under PAYE
• Freelancers and gig workers
• Small traders and artisans
• Business owners
• Landlords earning rental income

Employers are still required to file PAYE returns for staff by January 31 each year. However, individuals must file their personal tax returns by March 31, regardless of income level.

What About Low-Income Earners?

One key relief under the new tax law is that Nigerians earning ₦800,000 or less annually are exempt from paying personal income tax.

However, experts stress that such individuals must still file a nil return to confirm their exempt status. Failure to do so may result in being classified as non-compliant, which can create problems later when tax clearance is required.

Benefits Many Nigerians Are Missing

Tax experts say filing returns is not just about compliance; it also unlocks benefits.

Rent relief now allows individuals to deduct 20% of annual rent paid from taxable income, provided proper documentation is submitted. This can reduce the amount of tax deducted from salaries or even result in refunds.

Filing also enables access to a Tax Clearance Certificate, which is often required for:

• Bank loans
• Business registrations
• Government contracts
• Visa and official applications

For freelancers and workers with multiple income streams, filing accurately can prevent future disputes and audits.

Penalties Have Increased

The law also introduces stiffer penalties for non-compliance.

Missing the March 31 deadline attracts a ₦100,000 fine for the first month, followed by ₦50,000 for every additional month of delay. Under-declaring income can also lead to interest charges, audits, and enforcement actions.

With improved digital monitoring, including BVN-linked financial data and electronic invoicing, tax authorities now have stronger tools to detect undeclared income.

Challenges on the Ground

Despite the reforms, many Nigerians face real obstacles. Limited internet access, lack of digital skills, missing rent receipts, and difficulty obtaining a Tax Identification Number remain common problems.

Experts argue that tax authorities must increase public awareness, deploy help desks in markets and local councils, and simplify filing processes to ensure inclusion.

What Nigerians Should Do Now

Tax professionals advise Nigerians to start early. Gather payslips, rent documents, and records of side income. Visit state internal revenue portals or the Nigeria Revenue Service platform for guidance.

Those unsure of the process are encouraged to seek help from tax offices or licensed practitioners rather than waiting until deadlines approach.

A Shift Nigerians Must Adapt To

While concerns remain about how tax revenues are used, analysts say the new tax law reflects a shift toward broader compliance rather than higher tax rates.

Understanding and filing tax returns, they say, is no longer optional. It is now a key requirement for financial stability, access to opportunities, and long-term peace of mind.

The post New Tax Law: What Nigerians Must Know About Filing Returns appeared first on Housing TV Africa.