Rev360 Is Live. If You're a Freelancer, Your Tax Still Doesn't Go There.

For the last week my feed has said the same thing, over and over: Rev360 is here — log in, it handles all your tax.

If you run a company, that's mostly true. If you're an individual — salaried, self-employed, freelancing, or running a business in your own name — the most important part is missing, and almost nobody is saying it out loud.

Your personal income tax does not go to the federal NRS. It goes to your State Internal Revenue Service. Rev360 doesn't change that. It was never built to.

This is a six-minute read. By the end you'll know exactly which office your tax goes to, what Rev360 is actually for, and — the question I keep getting asked and can never find answered cleanly — where your tax lands when you earn across more than one state.

Two systems, two offices

Nigeria's tax system isn't one office. Money flows to two different levels of government, and which one you deal with depends on who you are. (Insights 01 walks through the whole machine — the full picture. Here we'll stay on the one question that matters to individuals.)

• You're an individual — salary earner, freelancer, creator, sole trader. Your Personal Income Tax goes to your State IRS (or the FCT-IRS if you live in Abuja). This did not change under the Nigeria Tax Act 2025.
• You run a registered company. Your company income tax, VAT, and the Development Levy go to the NRS — the federal collector.

Same law, two doors. The door you use depends on whether you're a person or a company.

So what is Rev360, then?

Rev360 is the NRS platform — the federal collector's system. It runs the taxes the NRS is responsible for: company income tax, VAT, withholding tax, the Development Levy. For those, it's genuinely useful.

But personal income tax was never federal. It belongs to the states, and it always has. So when a launch post tells individuals to "use Rev360 for everything," it's quietly skipping the one tax most individuals actually owe. The lists going around — CIT, VAT, WHT, PAYE — are real. Look closely and you'll notice personal income tax for the self-employed isn't on them, because it doesn't live there.

That's not a flaw in Rev360. It's just the wrong office for the job, and the launch noise blurred the line.

The question nobody answers cleanly: you earn across two states

Here's where it gets practical. It's the question I'm asked most: I earn a salary in one state and freelance for clients in others — where does my tax go? People look it up and can't find a clean answer anywhere.

So here it is, in three lines:

1. It's residence, not source. You're taxed by the state where you live — your principal home — not where each naira was earned. A client in Lagos paying a developer who lives in Kaduna doesn't make it Lagos's tax. It's Kaduna's.

2. One return, one State IRS. Your salary and all your freelance income consolidate into a single return, filed with the one State IRS where you reside. You do not file separate returns across state lines. One home, one office, one filing.

3. Your "tax state" is your principal place of residence. Where you genuinely live and base yourself — not where you happened to spend a few nights for work.

That's it. The thing almost nobody has written down cleanly is, at its core, three sentences.

The one twist worth knowing: relocation

There's a single wrinkle, and it trips people up because the default rule sounds more rigid than it is.

The 1 January snapshot is the default anchor — broadly, where you were resident at the start of the year sets your tax state for that year. But a genuine permanent move mid-year — you actually relocate, new home, new base — shifts your tax state to the new state for the whole year of assessment.

What does not shift it: travel, a long work trip, hotels, temporary lodging. The law specifically excludes temporary accommodation from "place of residence" (NTA 2025, Twelfth Schedule). So a month in a hotel for a contract doesn't move your tax — actually moving your life does.

What to do this week

1. Confirm your office. Individual → your State IRS (or FCT-IRS in Abuja). Registered company → NRS / Rev360.
2. Confirm your Tax ID. If you're an individual, your NIN is your Tax ID — it auto-generates, there's no new card.
3. If you earn across states, breathe. It's one return where you live. Start keeping a simple record of all income — salary and freelance — with dates, so consolidating it later is five minutes, not five hours.

And one piece of reassurance, because the panic outruns the facts: the first ₦800,000 of taxable income is now taxed at 0%. For a lot of people, the bill is smaller than the noise suggests. The thing that actually costs you isn't the tax — it's not registering and not filing.

Where TaxJeje fits

This is the gap TaxJeje was built for. The government built the federal rails and switched on Rev360. What nobody built is the part that tells an individual the basics: which office is yours, what you owe, where you file, what changes if you move.

TaxJeje is a taxpayer-side tool. It answers "do I need to file, and where," computes the new law correctly (the six bands, rent relief, all showing their working), and keeps records that consolidate cleanly into one return — so the cross-state question above takes you minutes, not a consultant. It hands clean data into the official rails; it never poses as them.

It's in free beta, built in public, heading to a full launch in September 2026.

Check which office your tax goes to →

Figures reflect the gazetted Nigeria Tax Act 2025 (in force 1 January 2026) — Chapter 6 (ss. 144–158) and the Twelfth Schedule on residence — and NRS public information as of June 2026. Tax outcomes depend on your facts — treat this as plain-English guidance, not advice, and confirm with your State IRS or a qualified adviser. TaxJeje is a product of Fattah Labs Ltd and is not affiliated with, or endorsed by, the Nigeria Revenue Service or any State Internal Revenue Service.