State vs FCT PAYE in Nigeria
Educational overview only—not legal or tax advice. Verify requirements on official portals and with a qualified adviser.
Nigeria has 36 states plus the Federal Capital Territory (Abuja). For PAYE and many personal taxes, states use their internal revenue service; the FCT uses the FCT Internal Revenue Service. Mixing them up causes wrong remittances and compliance gaps.
State residents and employers
If work and residence tie to a given state, that state’s IRS usually administers personal income tax via PAYE or direct assessment. Use our state hub to jump to the official site for each jurisdiction.
FCT (Abuja) residents
Residents of the FCT generally deal with FCT-IRS, not a “state” IRS elsewhere. Employers with staff in Abuja should remit to the correct FCT channels as published officially.
Federal vs state scope
NRS handles listed federal taxes (e.g. corporate income tax for companies). PAYE for employees is not interchangeable with CIT remittance. See Corporate income tax overview for the company side.