Not tax advice. Computation tools only. Have a professional review before filing.
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tax-calendar/ng/ng-annual-return-march-31
NGAll residentsSelf-employed

Annual Income Tax Return

Nigerian annual personal income tax return. Filing at the state Board of Internal Revenue where the taxpayer is resident.

Filing deadline

March 31, 2026

Country
Nigeria
Tax year
2025
Official
Tax authority

How to file

  • State Internal Revenue Service portal (e.g. LIRS for Lagos)
  • Manual filing at BIR offices outside Lagos

What people miss

  • Residency rule determines which state collects the tax
  • Pension, NHF, NHIS contributions are tax-deductible
  • VAT and WHT obligations are federal, separate from state income tax

Prepare this return with open-source skills

These skills are in the OpenAccountants repo. Clone them into Claude, Cursor, or any AI agent and they handle the computation.

nigeria-vat.mdNG

Use this skill whenever asked to prepare, review, or classify transactions for a Nigeria VAT return or advise on Nigerian VAT registration, filing, and compliance. Trigger on phrases like "prepare Nigeria VAT return", "Nigerian VAT", "FIRS VAT", "Form 002", or any Nigeria VAT request. ALWAYS read this skill before touching any Nigeria VAT work.

This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.

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