How to file your ‘Tax return’ in Lagos before March 31, 2026: Complete Step-by-Step guide

With the March 31 deadline fast approaching, residents across Lagos are racing to comply with annual tax filing requirements as mandated by the Lagos State Inland Revenue Service (LIRS).

The agency has reiterated that filing tax returns for the 2026 Year of Assessment, covering income earned between January 1 and December 31, 2025, is compulsory for all taxable individuals, regardless of employment status.

Failure to comply could result in heavy penalties, but authorities emphasise that the process is now seamless, fully digital, and accessible through the official LIRS eTax portal.

Who Must File?

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According to LIRS, the following set of individuals are required to file: Salaried employees (including those under PAYE), Self-employed individuals and business owners, Freelancers, content creators, and gig workers, Landlords and property owners, Individuals with multiple income streams, Retirees with additional income and even individuals with no taxable income are required to file a nil return.

Deadline and Penalties

Deadline: March 31, 2026 (midnight)
Penalty: ₦100,000 for the first month of default
Additional ₦50,000 for each subsequent month
Late filing may also prevent access to a Tax Clearance Certificate (TCC), a crucial document required for loans, contracts, and official transactions.

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Step-by-Step Guide to Filing on LIRS eTax Portal

1. Visit the Portal
Access the official LIRS platform: https://etax.lirs.net

2. Register (First-Time Users)
– Create an account using your NIN/BVN
– Fill in your personal details
– Verify via OTP
– Receive your Tax Payer ID

3. Log into your LIRS etax portal via the link https://etax.lirs.net/login with your Payer ID and your
password.

4. Go to the Menu bar on the left side of your dashboard.

5. Click Returns >>> My Tax Returns

6. Click on the ‘File Returns Here’ button at the top right

7. It should bring you to the Returns page.

8. You may attach PDF copy of your bank statement for the year you are filing.

9. On the ‘Salary’ field, input your annual salary you received throughout the year you are filing for

10. Add any other income you received from other sources. If none, leave them blank

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11. Click ‘Next’ to go to the ‘Mandatory Disclosure of Accommodation’ (MDA)

12. Fill all relevant details regarding your residence and your annual rent amount.

13. Click ‘Next’. All statement of income and MDA sections should be marked as completed.

14. If you have any support staff working for you personally like house help, nanny, personal
driver, etc., fill the ‘Support Staff’ section and add necessary details. If not, leave blank.

15. If you have Assets like farmland, house, vehicle, you can fill the Asset column for each asset category, if not leave blank

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16. you have non-taxable relief such as Life Assurance, Pension account, NHF, NHIS, you can Add Relief.

17. For Pension, you will be required to add RSA number, Name of PFA, total pension received
throughout the year and attach pension statement of account for the year you are filing. If you
don’t have these, then you would have to skip.

18. When you are done, you can ‘View Details’ on the returns list below to review the information and figures you have inputted.

19. If you are okay with it, click ‘Confirm Submission’

20. CONGRATULATIONS! YOU HAVE FILED YOUR PERSONAL RETURNS.

A confirmation email will also be sent to your registered email address.