State & FCT Tax Filing in Nigeria (2026)
Under the Nigeria Tax Act 2025 regime (widely communicated as effective from 1 January 2026), personal income tax administration—including PAYE—generally sits with state internal revenue services for residents, while company taxes are administered at the federal level through the Nigeria Revenue Service (NRS). This hub links to one page per state and the Federal Capital Territory (FCT) so you can find official portals and next steps.
This content is for general education only and is not legal or tax advice. Rules depend on your facts (residence, employment, entity type). Always confirm deadlines, forms, and portals on official government websites or with a qualified professional.
All states and FCT
Open your state or FCT guide below. Each page summarizes PAYE/personal filing with 37 jurisdictions and links to business (company) filing and NRS for federal obligations.
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