Filing Taxes in Nigeria: A Step-by-Step Guide

nkechi IjeomaApril 17, 2026033 views

How To File Taxes in Nigeria

Filing taxes in Nigeria has become less rigorous and complicated compared to time past. Filing is compliance and saves one the cost of incurring penalties, legal cases and time. It is not an option but a legal obligation and the system has made the process easy as it has gone digital and so there is no excuse for anyone to avoid filing. The cost of avoidance or ignoring is not worth it.

Both the Nigeria Revenue Service (NRS) formerly FIRS and the various State Internal Revenue Services have provided online portals where you can file your taxes.

The following steps would guarantee you hassle free process of filing taxes in Nigeria:

Identify the relevant Tax Authority

Where you pay taxes depends on the type of tax and the entity or nature of business. The following are the relevant tax authority to remit to based on entity or nature of business:

Individuals: State Internal Revenue Service e.g LIRS, FCTIRS etc

Companies registered as Business Name: State Internal Revenue Service e.g LIRS, FCTIRS etc

Limited Liability Companies: Nigeria Revenue Service (NRS)

Others e.g NGOs, Companies Limited by Guarantee etc: Nigeria Revenue Service (NRS)

See: Deadlines for filing tax returns in Nigeria for the relevant tax authority to file based on type of tax.

2. Obtain your Tax ID:

this can be achieved by completing the registration process on the relevant tax office portal. An email will be sent to you, which you would then use to login.

3. Compile your financial records: This includes;

Bank statements
A record of income and expenses with support documents
Statement of affairs (for inactive companies or companies that have not been maintaining accounts)
Audited Financial statement (for companies) with support documents
Tax computations e.g PAYE, PIT etc

4. File Returns: This can be achieved through;

The NRS or applicable SIRS online portal
Physically through accredited tax consultants

FCTIRS Portal

Follow the prompt, fill in requested information including selecting an FCTIRS office

click on the relevant tax you want to file for

upload your assessments and documentations

make payment

apply for TCC.

LIRS Portal

login using your Payer ID and password
Click on the button showing ‘
Upload profile photo
Update Address
File individual assessment for 3 years
Make payment
Once all those criteria turn green, then apply for TCC
Finally, verify your TCC

Common Tax Filing Mistakes

The common tax filing mistakes organizations and individuals make when filing taxes in Nigeria includes:

Disorganization: Failure to keep relevant documentations, or maintain financial records

The Zero Tax Rule: Assuming that you do not have to file because you didn’t earn money or make profits during the year

Inaccurate tax computations: Honest or deliberate errors in computing taxes are more common than we realize, ranging from using the wrong rates, or simply as a result of lack of qualified personnels handling the accounts and taxes of the company or individual

Falsified documentations: This could be as a result of failure to maintain documentation, hence the pressure when it comes to filing to want to correct or improvise

Missing deadlines: There are deadlines for filing and payment of the various taxes, its easy for one to miss these deadlines due to lack of awareness or non-preparednessakes

Read: Deadlines for filing tax returns in Nigeria for offences and penalties for tax filing mistakes

How to avoid Tax Filing Mistakes

Ensure to stay organized by maintaining proper records and documentations for all transactions
Engage qualified and experienced personnels to handle finance and tax operations
Set reminders ahead of the key deadlines
File the filing process early, you can make adjustments as you go, where you are not so sure
Communicate with the tax officers where you are running late, some grace might be extended to you.
Lastly, seek the services of a tax consultant for professional guidance and representation, to avoid costly mistakes

Read: The Nigeria Tax Reform Act 2025 – Top 18 things to know, for further guidance on filing appropriately and avoiding mistakes.

The official IRS portal for all 36 states

Abia: abiairs.gov.ng

Adamawa: ad-irs.adamawastate.gov.ng

Akwa Ibom: akirs.ak.gov.ng

Anambra: tax.services.an.gov.ng

Bauchi: birs.bu.gov.ng

Bayelsa: bir.by.gov.ng

Benue: birs.be.gov.ng

Borno: birs.bo.gov.ng/menu/tax-filling

Cross River: crirs.crossriverstate.gov.ng

Delta: deltairs.com