Updated for the tax rules in force from 1 January 2026. The Nigeria Tax Act 2025 replaced the old Personal Income Tax Act rules, and the Federal Inland Revenue Service (FIRS) is now the Nigeria Revenue Service (NRS).
Filing tax returns in Nigeria can feel like a maze the first time, different forms, multiple authorities (NRS vs State IRS), monthly vs annual returns, e-filing portals, and tight deadlines.
This guide walks you through everything step-to-end: what returns exist, who files what, the documents you need, step-by-step filing instructions for individuals and companies, common pitfalls, deadlines and penalties, and a handy checklist so you can file correctly and confidently.
Who files which returns? (Quick orientation)
- Personal/Individual tax (Personal Income Tax/PIT): handled by the State Internal Revenue Service (SIRS) where the taxpayer resides. Salary earners mostly pay via PAYE which employers remit monthly; self-employed persons file annual self-assessment returns. ogunstaterevenue.com
- Company Income Tax (CIT): companies and certain business entities file with the Nigeria Revenue Service (NRS, formerly FIRS). Companies file annual CIT and may file quarterly instalments/returns depending on tax rules.
- Value Added Tax (VAT): VAT-registered businesses file with NRS (monthly returns and remittance of output VAT less input VAT). New e-invoicing & e-reporting rules are being introduced; large taxpayers are on mandatory e-invoicing.
- Withholding Tax (WHT) and other schedules: payers (withholding agents) must file WHT remittance returns and issue credit notes; WHT filings can be to NRS or State IRS depending on the payee.
Step 1: Get (or confirm) your Tax Identification Number (TIN)
You can’t file without a TIN. Every taxpayer (individual or business) must have a TIN issued by the Joint Tax Board or the relevant tax authority.
If you or your business doesn’t have a TIN, register online through the official tax ID portal or visit a tax office with the required documents (ID, CAC documents for companies, proof of address).
Documents typically required for TIN:
- For individuals: valid ID (NIN, passport, driver’s licence), BVN (where required), proof of address.
- For companies: CAC certificate, directors’ IDs, corporate bank details and evidence of business address.
Step 2: Identify the correct return type and authority
Before you begin, be clear which form you need:
- Employee (PAYE): normally the employer completes monthly PAYE remittance schedules and an annual employees’ return (Form H1/H2) to the State IRS. Employers must also issue employee tax receipts and reconciliations.
- Self-employed / Sole proprietor: file the state personal income tax self-assessment (Form A or local equivalent). Download forms from your state IRS website.
- Company (CIT): use the NRS CIT return form (Form 001 or the e-filing equivalent) and upload audited accounts and schedules where required.
- VAT: VAT registered businesses use the NRS VAT return schedules (monthly) and must follow e-invoicing/e-reporting rules if within scope.
- WHT: use the appropriate WHT schedules when remitting amounts withheld and issue WHT credit notes to beneficiaries.
Step 3: Gather all supporting documents (don’t file blind)
You’ll save time and avoid queries if you have everything before you start. Typical documents:
For individuals / PAYE
- TIN and identification (NIN/BVN/passport)
- Year-to-date payslips and PAYE remittance receipts issued by employer
- Pension and NHF contributions record
- Bank interest statements, rental income records, other income evidence
- WHT credit notes received
For companies (CIT / VAT)
- TIN and CAC certificate
- Audited financial statements (or management accounts if small)
- VAT invoices (output and input) and VAT reconciliation schedules
- Payroll register and PAYE remittance receipts
- WHT credit notes received and WHT remittance evidence issued by payers
- Bank statements, invoices, receipts, contracts
State IRS websites often provide downloadable forms and local checklists, check and use them.
Step 4: Choose a filing channel: online (preferred) or physical
Most tax authorities (NRS, many State IRS) now offer e-filing portals:
- NRS TaxPro Max / TaxPro (NRS e-services) for CIT, VAT, and federal returns. Register for the TaxPro Portal, complete the online forms and upload attachments. Many tax professionals use TaxPro Max for large filings.
- State eTax portals (e.g., Lagos eTax, FCT eTax, Rivers eTax): for individual returns, PAYE employer filings and state taxes. Many states accept electronic upload of Form A, H1/H2, PAYE schedules and WHT schedules.
If you lack internet access, you can file physically at the relevant tax office, but this is slower and increasingly discouraged.
How to file step-by-step (practical walkthroughs)
A. How an employee (via employer) files monthly PAYE
- Employer computes monthly payroll, deducts PAYE from each employee after allowable deductions and rent relief (pension, NHF, rent relief, etc.).
- Prepare monthly PAYE remittance schedule (standard format varies by state).
- Submit remittance and payment to the State IRS (online portal or bank remittance using payroll code).
- Keep evidence of payment and issue employees with payslips and annual PAYE statements on request. Employers must file an annual return detailing emoluments paid to employees by the statutory deadline (often by 31 January).
B. How an individual self-files personal income tax (Self-assessment)
- Download Form A (or use your state’s eTax portal).
- Compute gross income for the assessment year and subtract allowable deductions and rent relief (pension, NHF, rent relief, etc.).
- Complete the return, calculate tax payable using progressive bands, and upload supporting docs (payslips, bank statements, rental docs).
- Submit online or at the state office; pay any tax due via approved bank or online payment channel. Keep printout/receipt for your records.
C. How companies file CIT (NRS TaxPro Max)
- Prepare audited financial statements and tax computation. Adjust accounting profit for tax (disallowances, capital allowances, etc.).
- Login to NRS TaxPro Max, select Company Income Tax return, fill schedules (sales, expenses, tax adjustments), and upload audited accounts.
- Submit the return and pay the tax due, NRS may require quarterly instalment payments (depending on tax position). Obtain acknowledgement and payment receipts.
D. How to file VAT returns (monthly)
- Reconcile output VAT and input VAT for the month.
- Login to NRS portal or VAT e-filing channel and complete the VAT return form; attach VAT schedule and supporting invoices where required.
- Pay any net VAT due and retain the receipt. Be aware of e-invoicing rules (larger taxpayers may be mandated to issue e-invoices).
E. WHT filing and issuing credit notes
- When you deduct WHT, create and issue a WHT credit note to the payee (include payee TIN, amount withheld, tax authority remittance details).
- Remit withheld amounts to the correct tax authority within statutory period and file the WHT schedule (monthly) on the portal. Keep proof of remittance, recipients will need it for their tax credit.
Deadlines
Deadlines vary by return type and authority. A few important ones (confirm with current-year guidance):
- Employers: Annual PAYE employees’ return, often due by 31 January each year for the previous year. Monthly PAYE remittances due monthly.
- Companies: CIT return due within six months after the company’s accounting year end (check NRS guidance and your filing cycle).
- VAT: Monthly filing and remittance (dates vary; first working week after month end is common).
- WHT: Often remitted monthly (timelines vary by state/NRS rules).
Because dates and specific windows are sometimes updated, always check the NRS website or your State IRS portal for this year’s exact due dates before filing.
Common mistakes that cause rejections, queries or penalties
- Filing to the wrong authority (NRS vs State IRS).
- Missing TIN or mismatched TINs on documents.
- Uploading incomplete supporting documents (audited accounts, invoices).
- Not reconciling VAT and WHT properly (mismatches trigger audits).
- Late filing or late payment, penalties and interest apply.
Penalties and interest
If you miss filing or payment deadlines you can expect penalties, interest and potential enforcement actions.
The tax laws impose percentage-based interest on late payments and fixed penalties for late filing. For large or deliberate non-compliance, administrative fines and other sanctions are possible. Always keep proof of timely submission and payment.
Practical tips to make filing painless
- Use a good accounting package that separates VAT, WHT and PAYE from trading revenues.
- Reconcile monthly, don’t wait until year-end. Monthly VAT, payroll reconciliations and bank reconciliations make filing simple.
- Keep digital copies of invoices, WHT credit notes and payment receipts. Portals favour uploads.
- Register for the correct e-filing portals early (TaxPro Max for NRS; eTax for your state). Test your login before filing season.
- If you’re unsure, get a registered tax practitioner to prepare or review your return. For companies, use a chartered accountant for CIT returns.
- Treat taxes you collect (VAT, WHT, PAYE) as trust funds, don’t use those funds for operating costs. Remit them on time.
Filing checklist (copy/paste for use)
Documents
- TIN and valid ID (for individual) / CAC + TIN (for company)
- Audited financial statements (companies)
- Payroll register and PAYE remittance receipts
- VAT invoice register (output & input) and VAT reconciliation
- WHT credit notes received and WHT remittances issued
- Bank statements and payment receipts
Process
- Reconcile figures (sales, purchases, payroll)
- Complete the correct return form online or manually
- Upload audited accounts or required schedules
- Pay tax via approved channel — save receipt
- Retain acknowledgement/receipt and file a copy
Final word
Filing tax returns in Nigeria is no longer optional or paper-only, the system is digitalising fast and compliance scrutiny has increased.
The most important actions you can take are: (1) get your TIN, (2) identify the right authority and return type early, (3) keep neat records throughout the year, and (4) use the e-filing portals (NRS TaxPro Max / State eTax) to file and pay on time.
When you file correctly, you avoid penalties, protect your business credibility and keep access to bank loans, tenders and government services open.
