# March 31 Tax Filing Deadline in Nigeria 2026 Guide for 2025 Income
If you earn income in Nigeria, March 31, 2026 is a critical deadline you cannot afford to miss.
This is the final day to file your Personal Income Tax returns for the 2025 tax year, as required under the Personal Income Tax Act.
Failing to file on time can lead to penalties, fines, and legal consequences. This guide explains everything you need to know and how to file correctly using your state tax portal.
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## What is the March 31 Tax Deadline in Nigeria
In Nigeria, individuals are required to file their annual tax returns on or before March 31 of the following year.
Key details
* Tax Year 2025
* Filing Deadline March 31, 2026
* Applies to individuals earning income in Nigeria
This applies to
* Self employed individuals
* Business owners
* Freelancers
* Employees with additional income
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## Why Filing Early is Important
Waiting until the last minute can cause unnecessary stress and technical issues.
Benefits of filing early
* Avoid portal congestion and downtime
* Reduce chances of mistakes
* Get your Tax Clearance Certificate faster
* Stay compliant with Nigerian tax laws
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## Where to File Your Personal Income Tax in Nigeria
In Nigeria, Personal Income Tax is handled by your state, not a central federal system.
Important points
* Each state has its own Internal Revenue Service
* You must use your state IRS portal
* Filing is done online in most states
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## Official State Tax Filing Websites in Nigeria
Below are the official tax portals for all 36 states and the FCT. Always file using your state of residence or employment.
### South West
* Oyo State bir.oyostate.gov.ng or selfservice.oyostatebir.com
* Lagos State etax.lirs.net
* Ogun State portal.ogetax.ogunstate.gov.ng
* Osun State irs.os.gov.ng
* Ondo State iondo.ondostate.gov.ng or odirs.ng
* Ekiti State ekitistaterevenue.com
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### South East
* Abia State abiairs.gov.ng
* Anambra State tax.services.an.gov.ng
* Ebonyi State tax.ebsirb.eb.gov.ng
* Enugu State irs.en.gov.ng
* Imo State iirs.im.gov.ng
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### South South
* Akwa Ibom State akirs.ak.gov.ng
* Bayelsa State bir.by.gov.ng
* Cross River State crirs.crossriverstate.gov.ng
* Delta State deltairs.com
* Edo State eirs.gov.ng
* Rivers State riversbirs.gov.ng
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### North Central
* Benue State birs.be.gov.ng
* Kogi State irs.kg.gov.ng
* Kwara State irs.kw.gov.ng
* Nasarawa State irs.na.gov.ng
* Niger State ngsirs.gov.ng
* Plateau State psirs.gov.ng
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### North West
* Jigawa State jsirs.org.ng
* Kaduna State kadirs.kdsg.gov.ng
* Kano State kirs.gov.ng
* Katsina State irs.kt.gov.ng
* Kebbi State irs.kb.gov.ng
* Sokoto State itas.irs.sk.gov.ng
* Zamfara State irs.zm.gov.ng
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### North East
* Adamawa State ad-irs.adamawastate.gov.ng
* Bauchi State birs.bu.gov.ng
* Borno State birs.bo.gov.ng
* Gombe State irs.gm.gov.ng
* Taraba State tarabaitas.ng
* Yobe State irs.yb.gov.ng
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### FCT Abuja
* FCT IRS fctirs.gov.ng
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## Important Rule File on Your State Portal
You must file your tax return on your state’s official IRS website.
Key reminders
* File based on your state of residence or employment
* Do not use another state portal
* Ensure your details match your state records
Examples
* If you live in Ibadan file via Oyo State portal
* If you work in Lagos file via Lagos IRS portal
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## Step by Step How to File Your Tax Return
Follow these steps
* Visit your state IRS website
* Register or log in to your account
* Fill in your personal information
* Declare all sources of income
* Upload required documents if needed
* Review your information carefully
* Submit your return before March 31
* Pay any outstanding tax
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## Penalties for Late Filing in Nigeria
Missing the March 31 deadline can result in
* Monetary fines
* Accumulated interest on unpaid tax
* Possible legal enforcement
* Difficulty obtaining Tax Clearance Certificate
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## Pro Tips to Stay Compliant
To avoid issues
* Start your filing early
* Keep proper income records
* File accurately and honestly
* Save proof of submission
* Follow up on your Tax Clearance Certificate
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## Final Reminder
Important dates
* Deadline March 31, 2026
* Tax Year 2025
Take action
* File early
* Use your state IRS portal
* Stay compliant and avoid penalties