Answer a few questions. We’ll tell you plainly whether you must file under the Nigeria Tax Act 2025, which office it goes to, the deadline, and what happens if you skip it.
Most people asking whether they need to file are really asking one of three things: does the obligation apply to me at all, which office does it go to, and what happens if I skip it. This walks through a short set of questions and answers all three for your situation.
The short version is that the obligation is broader than most people expect. Personal Income Tax returns go to your State Internal Revenue Service rather than to the federal Nigeria Revenue Service, and the duty to file does not depend on owing money — a return showing nil is still a return, and the penalty for not filing it applies regardless.
Being on PAYE does not settle it either. Under NTAA §14(3) and §13 a salary earner must still file their own annual return covering income from all sources, even where an employer has deducted tax every month. Some State IRSs offer a simplified return under §15 for straightforward cases.
Salary earner, freelancer, business owner, or a combination. This drives which rules the check applies, since the obligation and the paperwork differ by how you earn.
Personal Income Tax is administered by your State IRS, and the 37 of them differ on process and sometimes on dates. The check routes you to the right authority rather than a generic answer.
An approximate band is enough. Nothing is stored and there is no sign-up — the check runs in your browser.
You get whether you must file, which office it goes to, the date, and the penalty for missing it. Take the deadline as the earliest of the dates given, since state extensions are not guaranteed.
The penalty for not filing is fixed by statute and starts accruing from the deadline, whether or not any tax was actually owed. Here is how it builds for a return that is 6 months late.
| Annual filing deadline | 31 March 2026 |
|---|---|
| First month lateNTAA §101 — applies even on a nil return | ₦100,000 |
| Each further month× 5 months | ₦50,000 |
| Total after 6 months | ₦350,000 |
| Plus, if tax was owed and unpaidOn the unpaid tax, plus interest at the CBN monetary policy rate | 10% per year |
Note the shape of this: ₦350,000 can accrue on a return where nothing at all was owed, purely for not filing it. Late payment is a separate charge stacked on top. Filing on time and paying late is cheaper than not filing — and filing late is cheaper than not filing at all, since the monthly accrual stops when the return goes in.
The statutory dates and figures behind the verdict.
| Band or item | Rate or figure | Notes |
|---|---|---|
| Annual PIT filing deadline | 31 March | For the preceding tax year. Some State IRSs extend it — Lagos extended 2026 to 14 April — but do not rely on an extension being offered. |
| Where individuals file | State IRS | Personal Income Tax is administered by your state, not by the federal Nigeria Revenue Service. |
| Failure to file — first month | ₦100,000 | NTAA §101. Applies even where the return shows nil. |
| Failure to file — each further month | ₦50,000 | Accrues until the return is filed. |
| Failure to register — initial | ₦50,000 | Then ₦25,000 per further month. |
| Late payment of tax owed | 10% / year | Plus interest at the CBN monetary policy rate. Separate from the failure-to-file penalty. |
Penalty figures are read from the tax engine's gazette-verified rule set rather than restated here, and the substantive filing rules were checked against the primary gazette on 2026-05-31. TaxJeje is not affiliated with the Nigeria Revenue Service or any State Internal Revenue Service — the check routes you to the real authority.
Most income earners do, including salary earners on PAYE. NTAA §14(3) requires an individual to file their own annual return covering all sources of income. The obligation does not depend on whether any tax is owed.
Yes. PAYE is tax collected at source on your salary; it is not a return. §14(3) and §13 require you to file your own annual return covering income from all sources. Some states offer a simplified return under §15 where your affairs are straightforward.
31 March for the preceding tax year. A State IRS can extend it — Lagos moved the 2026 date to 14 April — but extensions are granted at the state's discretion, so plan for 31 March.
₦100,000 for the first month and ₦50,000 for each month after (NTAA §101). It applies even on a nil return, so 6 months of silence costs ₦350,000 whether or not you owed anything.
Individuals file Personal Income Tax with their State Internal Revenue Service. The federal Nigeria Revenue Service handles company taxes and VAT. Filing to the wrong authority does not discharge the obligation, which is why the check asks which of the 37 states you are in.
A nil or low-income return is still a return, and the failure-to-file penalty applies independently of the tax due. If you are registered and within the charge, file it — it is the cheapest possible filing you will ever make.
File as soon as you can. The monthly penalty accrues until the return is submitted, so every month of delay adds to it. Filing late stops the clock; not filing at all does not.
No. TaxJeje prepares your figures and produces documents formatted for NRS Rev360 and state IRSs, with direct e-filing only where a state supports it. Submission remains yours, and TaxJeje is not affiliated with any revenue authority.
