How to File Taxes in Enugu State (2026)
Educational overview only—not legal or tax advice. Verify requirements on official portals and with a qualified adviser.
This guide explains how employers, employees, and residents typically interact with Enugu State Internal Revenue Service (ESIRS) under Nigeria’s 2026 tax framework, and where federal (NRS) company filing fits in.
1. Employees, PAYE, and personal income tax
Employers usually deduct PAYE from salaries and remit to the tax authority for employees’ place of residence (rules can vary—confirm with Enugu State Internal Revenue Service (ESIRS)). Self-employed and other direct taxpayers often file or reconcile through the same state revenue service. Use your Enugu State official links below for e-filing, registration, and contacts.
Enugu State (Enugu)
Residents and employers operating in Enugu State should use Enugu State Internal Revenue Service (ESIRS) for state-level PAYE and personal income tax obligations tied to this jurisdiction.
Note: Third-party-style domain historically used by ESIRS; confirm on state portal if needed.
2. Companies and federal (NRS) filing
Corporate income tax and many federal business levies are administered by the Nigeria Revenue Service (NRS) (successor to FIRS under the 2025 reforms). For step-by-step business returns, use our How to file a business tax return in Nigeria guide and the official NRS website.
3. Individual annual return
For personal income tax returns beyond monthly PAYE—deductions, reliefs, and deadlines—see How to file an individual tax return in Nigeria and Nigerian Tax Act 2025 overview.
Back to State Tax Filing hub