The Lagos State Internal Revenue Service says everyone needs to file by March 31, 2026. Here’s exactly how to file tax returns in lagos, step by step.
If you earned income in Lagos in 2025, you need to file your tax returns by March 31, 2026. No exceptions.
The Lagos State Internal Revenue Service (LIRS) recently directed all individual taxpayers in the state to file their annual tax returns for 2025 before the deadline. This includes self-employed individuals, business owners, professionals, informal sector operators, and salaried workers under the Pay-As-You-Earn (PAYE) scheme.
“Wait, but my employer already deducts PAYE from my salary. Why do I need to file?”
Good question. Many employees think their tax obligations end with PAYE deductions. They don’t. The LIRS requires individuals to still file returns to reconcile tax records and ensure transparency and accuracy. It’s not optional; it’s a legal requirement under the Nigeria Tax Administration Act (NTAA) 2025.
If you miss the March 31 deadline, you’ll face administrative penalties, interest charges, and other enforcement measures. So let’s make sure you don’t miss it.
Here’s exactly how to file your tax returns on the LIRS eTax portal.
What you need before you start
Before you even touch the LIRS portal, gather these documents:
For salaried employees:
- Your payslips from 2025
- Taxpayer Identification Number (TIN)
- Bank statements (if you have other income sources)
- Evidence of pension contributions (usually 8% of your annual income, deducted by your employer)
For self-employed individuals and business owners:
- Bank statements showing your income for 2025
- Records of business expenses
- Taxpayer Identification Number (TIN)
- Evidence of any other income sources (dividends, rent, interest, etc.)
Everyone should also have:
- Your BVN
- Proof of accommodation/rent paid in 2025
- Life assurance or National Housing Fund contributions (if applicable)
- National Health Insurance Scheme contributions (if applicable)
Once you have these ready, you’re good to go.
How to file tax returns in Lagos Nigeria for 2025
Step 1: Register on the LIRS eTax portal (if you haven’t already)
All tax filings must be submitted online through the LIRS eTax portal. If you’ve already registered, skip to Step 2. If not, here’s how to register:
Go to the LIRS eTax portal and click “I want to Register.”
Provide your details: BVN, bio data, occupation, and tax station. The portal will ask for basic information to set up your account.
Verify your account via email or SMS. You’ll receive a verification code. Enter it to confirm your registration.
Save your Payer ID and set up your password. Your Payer ID is your unique identifier for all future logins. Don’t lose it.
That’s it. You’re registered. Now let’s file your returns.
Step 2: Log in and file your tax returns
Now that you’re registered (or if you already have an account), here’s how to file your 2025 tax returns:
Sign in to your eTax account using your Payer ID and password.
On your dashboard, select “Returns” then click “My Tax Returns.”
Select “File Returns Here.” This takes you to the filing form.
Fill in your Statement of Income (Gross Annual Income). This is where you declare everything you earned in 2025. The form will ask for:
- Salary (if you’re a salaried employee)
- Commission (if you earn commissions)
- Trade income (if you run a business)
- Allowances (housing, transport, etc.)
- Pension contributions
- Interest from savings or investments
- Rent (if you own property and collect rent)
Be accurate. The LIRS can cross-check your declarations with your bank statements and employer records.
Fill in the “Mandatory Disclosure of Accommodation” section. This is where you provide details about where you live and how much rent you paid in 2025. If you own your home, indicate that. If you rent, provide your landlord’s details and how much you paid.
Fill in “Other Disclosure for Reliefs.” This section allows you to claim tax reliefs that reduce your taxable income. Common reliefs include:
- Life assurance premiums
- National Housing Fund contributions
- Gratuities (if you received one)
- National Health Insurance Scheme contributions
Upload supporting documents where applicable. These reliefs can significantly reduce what you owe, so don’t skip this section.
Review your submissions. Before you confirm, click “View Details” to see everything you’ve entered. You can download a copy of your tax return and edit your inputs if you notice any errors.
Confirm and submit. Once you’re satisfied that everything is correct, click “Confirm Submission.” A confirmation message will appear on your dashboard. Save or screenshot this confirmation for your records.
That’s it. You’ve filed your tax returns.
Understanding the key terms (so you don’t mess up)
Some of the terms in the filing form can be confusing. Here’s what they actually mean:
Gross salary: The total amount you were paid in 2025 before any deductions (taxes, pension, etc.). If you didn’t earn a salary, leave this at zero.
Pension contributions: For employees, this is usually 8% of your annual income. Your employer typically makes these contributions on your behalf, so check your payslips for the total amount contributed in 2025. Including this reduces your taxable income.
Gratuities: If you received a gratuity (a lump sum payment when you left a job), the first ₦50 million is not taxed. Anything above that is taxable.
Foreign income: Dividends, interest, rent, or royalties earned abroad and brought into Nigeria through official banking channels are not taxed. If you earned income from abroad, declare it here.
Dividends and interest: Any earnings from your investments and savings accounts. Banks should provide you with statements showing these amounts.
Rental income: If you’re a landlord and collected rent in 2025, declare the total amount here.
Support staff: If you have employees (domestic staff, drivers, assistants), you need to declare them.
Assets: Land, property, and other significant assets you own.
What happens after you file?
After you submit your tax returns, the LIRS will review them. If everything checks out, your tax record will be updated, and you’ll receive a confirmation.
If you owe additional taxes beyond what was already deducted (for instance, if you have side income that wasn’t taxed), the LIRS will send you a bill. Pay it promptly to avoid penalties.
If you overpaid (for example, if your employer deducted more than necessary), you can apply for a refund or credit the excess toward future tax obligations.
Why you shouldn’t ignore this
Filing your tax returns isn’t just about avoiding penalties. It’s also about maintaining a clean tax record, which you’ll need for:
- Visa applications (embassies often request tax clearance certificates)
- Loan applications (banks want to see you’re compliant)
- Government contracts (tax compliance is mandatory)
- Business registration and licensing
Beyond that, paying taxes funds public infrastructure, healthcare, education, and other services that Lagos residents depend on. It’s not perfect, but it’s part of how the system works.
So file your returns. Do it before March 31. Get it done. You’ll pay a 100k naira fine if you do not file.
If you run into issues with the portal or have questions about specific sections, the LIRS has a help desk you can contact. Don’t wait until the last minute; file early, avoid stress, and move on with your life.
Leave a comment