Documents You Will Need

📄 Tax Identification Number (TIN)

📄 All 12 months of payslips

📄 Pension contribution statements (PFA)

📄 NHF contribution evidence

📄 Tenancy agreement (for rent relief)

📄 Business expense receipts (self-employed only)

Step-by-Step Filing Process

1

Get or Verify Your TIN

Register free at jtb.gov.ng. Required on all tax documents. The process takes minutes online.

2

Calculate Your Taxable Income with WAKATAX

WAKATAX applies all your legal reliefs — pension, NHF, rent relief, NHIS — and gives you your exact taxable income and PAYE figure under the 2026 bands. This is the number you declare on your return.

3

Verify What Your Employer Has Deducted

Add up total PAYE deducted across all 12 payslips. Compare to WAKATAX's figure. If employer deducted more, you may be entitled to a refund. The WAKATAX Bonus Tools include a dedicated over-deduction checker.

4

File with Your State Internal Revenue Service

Employees file with the IRS in the state where their employer operates — not the federal NRS.

🏙️ Lagos: lirs.gov.ng 🏙️ Abuja/FCT: fcirs.gov.ng

5

Pay Any Tax Balance Owed

Pay via Remita at remita.net, or via USSD, or direct bank transfer to the state IRS account. Save all payment receipts — they are your proof of compliance.

6

Request Your Tax Clearance Certificate (TCC)

After filing and paying, request a TCC from your state IRS. Required for government contracts, property transactions, visa applications, and professional registrations.

⚠️ Penalty for late filing: ₦50,000 for individuals, plus interest on unpaid taxes at the prevailing CBN rate. Always file on time — even if you owe nothing.

Common Mistakes to Avoid

Using gross salary as taxable income — always subtract all reliefs first
Forgetting to claim rent relief (20% of salary) — the most commonly missed deduction
Filing with the federal NRS instead of your state IRS
Not keeping all 12 payslips — you need them all at filing time
Assuming your employer always deducts correctly — verify with WAKATAX
Not requesting a Tax Clearance Certificate after filing

Start with the Right Number.

You cannot file accurately without knowing your correct tax figure first. WAKATAX gives you that — applied reliefs, correct 2026 bands, filing-ready breakdown.

Get WAKATAX — From ₦5,000 View Tax Bands →

Frequently Asked Questions

Do Nigerian employees need to file if their employer deducts PAYE?

If your employer correctly deducts and remits PAYE and you have no other income, you may not need to file a separate return in some states. However if you have other income, suspect incorrect deductions, or want a Tax Clearance Certificate, you should file. It is always safer to file.

Where do I file my PAYE return in Nigeria?

File with the IRS in the state where your employer operates. Lagos employees file with LIRS (lirs.gov.ng). FCT/Abuja employees file with FCIRS (fcirs.gov.ng). Do not file directly with the federal NRS — that is for corporate taxes.

What is the penalty for not filing tax in Nigeria?

₦50,000 penalty for individuals, plus interest on unpaid taxes at the CBN rate. Continued non-compliance can result in prosecution under the Personal Income Tax Act. Always file on time.