How to File Taxes in Nigeria: Step-by-Step Guide to Tax Filing and Payment Procedures

Filing taxes in Nigeria might sound a bit overwhelming at first. I remember my first time trying to understand what forms I needed, feeling a mix of confusion and, well, slight dread. But once you know the ropes, it’s honestly much less scary than it seems on the surface. Whether you’re an individual, a business owner, or even a freelancer unsure where to begin, this guide is here to walk you through (or perhaps, sometimes stumble with you through) how to file taxes in Nigeria in 2025.

From getting your documents together, registering for a Tax Identification Number (TIN), to actually submitting your forms and making payments, we’ll cover the real-life steps and highlight some pitfalls, because (let’s be honest) tax filing never goes perfectly smooth for everyone. Let’s jump in.

Understanding the Tax System in Nigeria

Trying to grasp the Nigerian tax system is a bit like learning the rules to a board game; you probably won’t get it all at once, but it grows clearer the more you play.

Types of Taxes in Nigeria

Here's a quick look at major taxes you might encounter:

Personal Income Tax: For salary earners, contractors, and small business owners (everyone earning income basically).
Company Income Tax: Paid by registered companies on profits.
Value Added Tax (VAT): This applies when you buy goods and services, usually already included in most prices.
Capital Gains Tax: If you sell property or large assets, this could apply.
Withholding Tax: Often deducted at source from certain payments (contractor fees, rent, dividends).
Education Tax (for companies), and a few others less likely to affect individuals.

Honestly, even the names can sound a bit intimidating at first, but in reality, most individuals only deal with personal income tax, and maybe VAT if they're self-employed or running a business.

If you want a deeper dive into tax fundamentals, see our Introduction to Nigerian Tax Laws.

Why Filing Taxes Matters: Legal and Financial Implications

You might wonder, why bother filing taxes, especially if it just seems like a headache? Well, it’s not just about keeping the government happy (which, let’s face it, is already reason enough).

Legal Requirement: The law requires all taxable persons and businesses to file taxes. Failing to do so… brings real penalties.
Financial Consequences: Late filing means fines. Non-compliance can lead to further investigations, frozen accounts, or, rarely, court summons.
Access to Loans, Tenders, and Certain Jobs: Many banks or government contracts will ask to see tax clearance certificates. If you've never filed, these doors stay closed.

So, even if it feels like a lot, there are definite upsides. And peace of mind is something I think we all want.

Pre-Filing Checklist: What You Need to File Taxes in Nigeria

Before you type a single figure into any tax portal, let’s make a short (and hopefully not too daunting) checklist.

Required Documents and Information

If you take just a minute to gather these, your future self will thank you:

Tax Identification Number (TIN): Required. Without this, you can’t file anything.
Government-issued ID: National ID, driver's license, or passport.
Proof of Income: Payslips, business invoices, bank statements, you'll need these to justify the figures you report.
Company Documents (if applicable): CAC certificate, company TIN, annual returns, audited accounts.
Previous Tax Returns: If you've filed before, these help for reference.
Contact Details: Phone, email, and sometimes your address.

It’s tempting to just start without these, but in my experience, scrambling to find documents halfway through is… not fun.

For insight on the importance and use of TIN, check our Tax Identification Number (TIN) in Nigeria guide.

Registering for a Tax Identification Number (TIN)

If you don’t have a TIN, here’s how to get one (it’s free):

Individuals: Visit the Joint Tax Board TIN Registration Portal, fill the form with your BVN or NIN, and you should receive your TIN almost instantly.
Businesses: Register with the FIRS TIN portal using your CAC registration details.

If that doesn’t work (sometimes websites have issues or, you know, you get that dreaded “error”), you can go to your local tax office with your ID and request help.

Nigeria Tax Filing Methods Explained

Filing taxes has gotten a bit… well, more digital, but it’s still possible to go the good old-fashioned paper route.

Online Tax Filing Platforms

The Federal Inland Revenue Service (FIRS) and most State IRS bodies recommend filing online now. Here’s what’s available:

FIRS TaxPro Max: For federal taxes, company tax, VAT, and sometimes personal income tax (especially if you work in the private sector). Create a profile on TaxPro Max.
State IRS Portals: Each state (Lagos, Rivers, FCT, etc.) has its own filing portal. For example, Lagos uses the LIRS eTax platform.
Benefits: Faster, you get instant receipts, and can track your filing history.

But I admit, online systems do go down sometimes, or refuse to accept uploads. When that happens, you’re not alone! There’s always Plan B.

Manual/Offline Tax Filing

Some people (and smaller businesses) still file offline. The process is, honestly, a little slower but sometimes more reassuring if you like the feel of paperwork.

Steps:
Visit your nearest tax office (FIRS or State IRS depending on your tax type).
Request the relevant tax forms (Personal Income Tax, Company Return, VAT, etc.).
Fill them completely, double checking means fewer headaches later.
Attach copies of required documents (ID, proof of income, etc.).
Submit to the front desk, collect an acknowledgment slip.
Forms you might need can often be found at FIRS Download Centre if you want to print and fill them at home.

Step-by-Step Guide: How to File Taxes in Nigeria (2025)

Okay, so how do you actually do the thing? Here’s a breakdown (which you might want to print, or at least bookmark). I’ll focus on FIRS TaxPro Max, but the general steps are similar for State IRS portals.

Create/Register Your Profile on Online Portals

Visit the Portal: e.g., FIRS TaxPro Max
Sign Up: Input your TIN and follow the prompts (email, password, sometimes a verification code).
Verify Email: Look for a confirmation in your inbox or spam folder.

If you hit a snag, you’re not the only one. Sometimes errors just… happen. Trying from another browser or device can help, or calling FIRS helpline: 0909 744 4444.

Entering Your Income and Personal Details

Enter your name, address, and occupation.
For income: input salaries, freelance/business income, rent, dividends, whatever applies.
Business owners need to itemize revenue, expenses, and upload supporting documents.

It’s okay to pause here if you need to double-check figures. Sometimes, people underestimate how “bothersome” it is to remember every small source of income, but accuracy matters (for peace of mind now and less stress if audited).

Calculating Your Tax Owed: Tips and Tools

On most portals, the tax due is auto-calculated based on what you enter, but it’s good to have a rough idea yourself so you’re not shocked.
A simple personal income tax calculation (annual income):
First ₦300,000 at 7%
Next ₦300,000 at 11%
Next ₦500,000 at 15%
Next ₦500,000 at 19%
Next ₦1,600,000 at 21%
Above ₦3,200,000 at 24%
There’s a minimum tax and various allowable deductions, see FIRS tax rates for details.

Not sure? There are tax calculators on the FIRS site, or check with your state IRS. Sometimes, I cheat a little and ask an accountant friend for a second look. Or you can try our Nigerian tax calculator to estimate your tax liability easily.

Uploading Documents and Submitting Tax Return

Most platforms let you upload scanned copies or clear photos of your supporting documents (pdf or jpeg).
Double-check everything before hitting “Submit.” Once you submit, corrections get trickier.
Download or print your acknowledgment receipt immediately.

If you’re one of those people who likes a paper trail (I am!), save the receipt somewhere safe.

How to Make Tax Payments in Nigeria

After you’ve filed, it’s time to pay. This part has gotten much easier over recent years, especially if you already pay for stuff online.

Payment Options

Here are the common ways to pay your taxes in Nigeria:

Bank Payment: Take your tax payment slip to a designated bank branch.
Online: Pay directly on FIRS TaxPro Max (usually via Remita or Interswitch).
Remita: Generate a Remita Retrieval Reference (RRR) on the FIRS or Remita portal, then pay with your ATM card, transfer, or at the bank. Remita Payment Guide.
State IRS Payments: Use your state’s IRS portal for state taxes.
POS: Some tax offices offer POS machines, use your debit card right at the office.

A tip: Always get your payment confirmation or receipt. Some banks send an SMS, but print or screenshot it whenever possible.

Getting and Keeping Your Tax Payment Receipt

Receipts aren’t just official proof, they’re your shield if anyone questions your tax status. Download, email it to yourself, or (if you’re like me) print and slip it into a folder.

Key Tax Filing Deadlines and Schedules in Nigeria (2025)

A quick table makes these way easier to remember (and you might want to stick it by your computer):

Tax Type	Federal Deadline (FIRS)	State Deadline
Company Income Tax Return	6 months after year end	N/A
Personal Income Tax	31st March (after tax year)	Varies (often March 31)
VAT Returns	21st of following month	N/A
PAYE Monthly Returns	10th of following month	10th of following month

For your state, always double-check at their website or local office, some, like Lagos, have unique deadlines (LIRS Deadlines).

Tips to Avoid Late Filing

Set reminders ahead of key deadlines.
File early, even if you’re not 100% sure, many corrections can be made if you start the process.
If you’re running late, communicate with FIRS/IRS rather than going silent. Sometimes they’ll grant short grace periods.

If your earnings are mainly from employment, take a look at our guides on Payroll and Employee Tax in Nigeria and Employee Payroll and Personal Taxation in Nigeria for return schedules, tips, and specific requirements.

Dealing with Common Issues: Errors, Late Filing, and Back Taxes

No one files a perfectly clean tax return every time. Mistakes happen, what matters is how you fix them.

How to Amend a Return or Correct Mistakes

If filed online, FIRS/IRS portals let you “amend” previous submissions. Look for the "amend/correct" button in your dashboard.
For manual errors, write a letter to your tax office with your TIN, a description of the mistake, and supporting evidence.
Always keep old and new receipts for your records.

Don’t panic about minor errors, the worst is ignoring them.

Penalties for Late Filing or Non-Payment

Personal Income Tax: ₦50,000 for first offense, ₦25,000 for subsequent years.
Company Returns: ₦25,000 first month, ₦5,000 per additional month.
Interest: You can be charged 10% interest annually on unpaid tax, plus criminal penalties for outright evasion.

Steps to Resolve Back Taxes and Negotiate with FIRS

If you missed past years or are worried about back taxes:

Log in to your FIRS or IRS account to check your status.
File outstanding returns, even if late, it’s better to file now.
Pay as much as you can. For big liabilities, request to discuss a payment plan at the tax office.
Sometimes, FIRS grants waivers or reduced penalties if you approach them voluntarily (FIRS Voluntary Assets programme).

If you’re completely lost, professional help can be a life-saver. You can find a Nigerian tax expert in our directory for specialized assistance.

Tax Reliefs, Deductions, and Credits for Nigerians

Why pay more than you have to? Most people miss out on potential deductions.

Eligible Deductions and Credits

Consolidated Relief Allowance (CRA): 20% of gross income plus ₦200,000.
Pension Contributions
National Health Insurance Contributions
Mortgage Interest on Owner-Occupied Properties
Life Assurance Premiums
Children and Dependent Relief (where applicable)

How to Claim and Document Them

Keep all receipts, certificates, and official letters as proof. Attach them with your filing (upload scans or submit copies if manual). If you’re unsure what counts, sometimes it’s worth asking your tax office or browsing their official deductions guide.

Frequently Asked Questions on Tax Filing in Nigeria

What’s the minimum income requiring filing?
If you earn any taxable income as a resident or business in Nigeria, you’re obliged to file, even if you end up owing nothing.

How do I get a Tax Identification Number (TIN)?
See the JTB portal.

What if I’ve never filed before?
Start now, better late than never. The process is the same as above; you may need to clear back taxes if FIRS/IRS requests it.

Can I file taxes on behalf of my company as the owner?
Yes, if you’re a director or officially authorized. Generally, companies designate an accountant or tax manager for this.

How do I get official forms?
Visit FIRS Forms & Downloads or your state IRS site.

What happens if I get a penalty notice?
Read it closely, respond by filing or amending as required. Ignoring letters leads to higher penalties. If you don’t understand the notice, visit the tax office.

Where do I get help or check my status?
FIRS customer care (0909 744 4444), your local IRS helpdesk, or official sites (FIRS Main, LIRS, Remita).

If you want quick answers to your personal questions, try our tax chatbot for Nigeria.

Can I pay taxes online safely?
Yes. Use only official portals and avoid sharing passwords.

Conclusion

Filing taxes in Nigeria seems daunting at first. Maybe, it always will be, at least a little bit. But if you gather your documents, understand your obligations, and use the right channels, it’s something you genuinely can handle. And, perhaps surprisingly, getting those receipts and knowing you’ve squared things away does give a slight feeling of accomplishment. If you ever get stuck, remember, help is available (and you’re not alone in sometimes finding the process confusing or annoying).

To sum it up: take it step by step, use official resources, and don’t be afraid to ask questions. Filing isn’t just about following the rules, it’s also about ensuring your hard work is always above board.

Useful Resources

Note: This article provides general guidance on how to file taxes in Nigeria but isn’t a substitute for personalized professional advice. Laws and procedures may change, so always confirm details with official resources or a qualified tax consultant.