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. Add them to your AI agent and they handle the computation.
Use this skill whenever asked about Nigerian personal income tax for self-employed individuals (sole proprietors / freelancers). Trigger on phrases like "Nigeria income tax", "PITA", "FIRS", "self-assessment Nigeria", "progressive tax Nigeria", "minimum tax Nigeria", "consolidated relief", "CRA Nigeria", "TIN Nigeria", "WHT Nigeria", "income tax Lagos", "income tax Abuja", "state IRS", or any question about computing or filing income tax for a self-employed person in Nigeria. This skill covers progressive rates (7-24%), minimum tax (1% of gross income), consolidated relief allowance, capital allowances, withholding tax credits, self-assessment filing, and FIRS/state IRS requirements. ALWAYS read this skill before touching any Nigerian income tax work.
Use this skill whenever asked about Nigerian VAT returns for self-employed individuals or small businesses. Trigger on phrases like "Nigeria VAT", "FIRS VAT", "7.5% VAT", "VAT return Nigeria", "value added tax Nigeria", "TaxPro Max", or any question about VAT computation or filing for businesses in Nigeria. Covers the 7.5% standard rate, exempt supplies, registration threshold (NGN 25M), monthly filing to FIRS, and input/output VAT computation. ALWAYS read this skill before touching any Nigerian VAT work.
This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.