How to File Individual Tax Return in Nigeria

The first ₦800,000 of your annual income is completely tax-free. This is automatically applied.

You can claim 20% of your annual rent, capped at ₦500,000. This is a new provision in the 2026 Tax Act.

Example: If you pay ₦3,000,000 in rent annually, you can claim ₦500,000 (the cap), not ₦600,000 (20% of ₦3M).

Contributions to approved pension schemes are deductible. The standard rate is 8% of your salary.

NHF contributions of 2.5% of your salary are deductible from taxable income.

Contributions to NHIS are fully deductible.

Premiums paid on life insurance policies for yourself or your spouse are deductible.

If you're an owner-occupier with a mortgage, the interest portion of your mortgage payments is deductible.

1. Visit the Federal Inland Revenue Service (FIRS) website: www.firs.gov.ng
2. Click on "Taxpayer Portal" or "e-Services"
3. If you don't have an account, click "Register" and provide:
   • Your TIN (Tax Identification Number)
   • Email address
   • Phone number
   • Create a password
4. Verify your email address through the confirmation link sent to you

1. Log in to your FIRS taxpayer portal
2. Navigate to "File Returns" or "Tax Returns"
3. Select "Personal Income Tax Return" or "Individual Tax Return"
4. Choose the tax year you're filing for (e.g., 2026)

1. Employment Income: Enter your total salary/wages for the year
   • Include all allowances, bonuses, and benefits
   • Enter the amount from your PAYE certificate
2. Business Income: If self-employed, enter your business profits
   • Total revenue minus allowable business expenses
3. Other Income: Include:
   • Rental income
   • Investment income (dividends, interest)
   • Any other taxable income

1. Rent Relief: Enter 20% of your annual rent (max ₦500,000)
2. Pension Contributions: Enter total pension contributions (typically 8% of salary)
3. NHF Contributions: Enter total NHF contributions (typically 2.5% of salary)
4. NHIS Contributions: Enter total NHIS contributions
5. Life Insurance: Enter total premiums paid
6. Mortgage Interest: Enter interest portion of mortgage payments (if applicable)

Note: The system will automatically apply the ₦800,000 tax-free threshold.

1. Review all entered information carefully
2. The system will automatically calculate:
   • Total income
   • Total deductions
   • Taxable income
   • Tax due based on progressive tax bands (0% to 25%)
3. Compare the calculated tax with what you've already paid through PAYE
4. Determine if you owe additional tax or are due a refund

1. Upload scanned copies of:
   • PAYE certificates
   • Rent receipts (for rent relief claim)
   • Pension contribution statements
   • NHF statements
   • Bank statements
   • Any other relevant documents
2. Ensure documents are clear and readable (PDF or JPG format)

1. Review everything one final time
2. Check the declaration box confirming the information is accurate
3. Click "Submit" or "File Return"
4. You'll receive a confirmation receipt/acknowledgment
5. Save or print the acknowledgment for your records

1. Visit your nearest FIRS office or State Internal Revenue Service (SIRS) office
2. Request Form ITF001 (Personal Income Tax Return Form)
3. Alternatively, download the form from the FIRS website

1. Complete all sections with black ink (use capital letters)
2. Provide your personal information:
   • Full name
   • TIN
   • Address
   • Phone number and email
3. Enter all income sources
4. List all deductions and reliefs
5. Calculate your tax liability

1. Make photocopies of all required documents
2. Attach them to the form in the order specified
3. Create a checklist to ensure nothing is missing

1. Visit the FIRS or SIRS office in your state
2. Submit the completed form with all attachments
3. Obtain an acknowledgment receipt
4. Keep a copy of everything for your records

Certified tax agents can:

• ✅ Prepare your tax returns
• ✅ File tax returns on your behalf (with proper authorization)
• ✅ Calculate your tax liability
• ✅ Advise on tax planning and deductions
• ✅ Represent you in communications with FIRS
• ✅ Help with tax compliance and record-keeping

Tax agents cannot:

• ❌ Assess taxes (only FIRS and State IRS can assess taxes)
• ❌ Collect taxes (only government agencies can collect taxes)
• ❌ Make tax payments on your behalf without your authorization
• ❌ Sign tax returns without proper authorization from you

Note: You remain legally responsible for the accuracy of your tax return, even if filed by an agent.

To authorize a tax agent to file on your behalf:

1. Verify Certification: Confirm the agent is certified by CITN, ICAN, or ANAN
2. Provide Authorization: Sign a letter of authorization or power of attorney
3. Provide Information: Share necessary documents and information
4. Review Before Submission: Always review the completed return before it's filed
5. Keep Records: Maintain copies of all documents and authorizations

Important: You should still review and understand your tax return before it's submitted, as you're ultimately responsible for its accuracy.

Consider hiring a certified tax agent if you:

• Have complex tax situations (multiple income sources, business income, investments)
• Lack time or expertise to file yourself
• Want to ensure maximum deductions and compliance
• Have been contacted by FIRS for an audit or inquiry
• Run a business with complex transactions
• Have foreign income or international tax issues
• Need ongoing tax planning and advice