Direct Assessment in Nigeria (2026)
Educational overview only—not legal or tax advice. Verify requirements on official portals and with a qualified adviser.
Direct assessment is how many taxpayers who are not on an employer’s PAYE scheme settle personal income tax—by making a return and paying tax based on declared profits or income. Rules and forms depend on your state or FCT and the Nigeria Tax Act 2025 regime. This is an orientation page; use official portals for forms and rates.
Who uses direct assessment?
Common cases include sole traders, professionals, rental income not fully captured by PAYE, and others required to file a personal return outside standard payroll deduction. If you also earn employment income, coordination with PAYE credits may matter—confirm with your tax office.
Filing and payment
States and FCT publish e-services, payment references, and due dates. Follow How to file an individual tax return for a step-by-step narrative and state/FCT links for where to click next.
Records and TIN
Keep invoices, bank statements, and expense evidence. Ensure you have a valid TIN and updated identity data—see How to get a TIN in Nigeria.