What is Tax Filing?
Quick Answer
Nigerian individuals must file annual tax returns by March 31 each year for the previous year's income. Filing is done online via FIRS TaxPro Max portal (taxpromax.firs.gov.ng). You'll need your TIN, income records, and proof of deductions.
Who Must Register for Tax Filing?
How to Register for Tax Filing
Gather Your Documents
Calculate Your Tax
Log in to TaxPro Max
Complete the Tax Form
Upload Supporting Documents
Submit and Pay (if applicable)
Download Acknowledgment
Tax Filing Quick Facts
When is the tax filing deadline in Nigeria?
The annual tax filing deadline in Nigeria is March 31. Individuals must file their tax returns for the previous year's income by this date. For example, 2025 income must be filed by March 31, 2026. Late filing attracts penalties starting at ₦50,000.
How do I file my taxes in Nigeria?
Nigerian tax returns are filed online through the FIRS TaxPro Max portal (taxpromax.firs.gov.ng). You need your TIN, income records, and proof of any deductions you're claiming. The process takes about 30-60 minutes.
Key Tax Deadlines 2026
March 31, 2026
Annual tax return deadline for individuals (for 2025 income)
10th of Each Month
PAYE remittance deadline (for employers)
21st of Following Month
VAT returns deadline (for VAT-registered businesses)
Don't wait until March! Start gathering documents in January. KeepAm users get automatic deadline reminders 30, 14, and 7 days before each deadline.
Tax Deductions You Can Claim
Automatic Deductions
Claimable Deductions
What is rent relief in Nigerian tax?
Rent relief allows Nigerian taxpayers to deduct 20% of their annual rent from their taxable income, up to a maximum of ₦500,000. To claim this, you need to provide rent receipts or tenancy agreements when filing your annual return. This deduction was introduced under the Nigeria Tax Act 2025.
2026 Tax Brackets Reference
| Annual Taxable Income | Tax Rate | Cumulative Tax |
|---|---|---|
| ₦0 - ₦800,000 | 0% | ₦0 |
| ₦800,001 - ₦3,000,000 | 15% | ₦330,000 |
| ₦3,000,001 - ₦12,000,000 | 18% | ₦1,950,000 |
| ₦12,000,001 - ₦25,000,000 | 21% | ₦4,680,000 |
| ₦25,000,001 - ₦50,000,000 | 23% | ₦10,430,000 |
| Above ₦50,000,000 | 25% | Variable |
These are marginal rates—you only pay the higher rate on income within each bracket, not on your entire income.
After You File
Save Your Acknowledgment
Download and save your filing acknowledgment receipt. You'll need this as proof of filing.
Pay Any Tax Owed
If you owe additional tax, pay promptly to avoid 10% penalty and interest charges.
Request Tax Clearance Certificate
Apply for your TCC through TaxPro Max. Processing takes 2-4 weeks.
Keep Records for 6 Years
FIRS can audit up to 6 years back. Keep all income and expense records safe.
Compliance Checklist
Penalties for Non-Compliance
| Violation | Penalty | Notes |
|---|---|---|
| Late filing (after March 31) | ₦50,000 first month + ₦25,000 each subsequent month | - |
| Failure to file | ₦500,000 + prosecution | - |
| Late payment of tax | 10% penalty + interest at CBN rate + 2% | - |
| Filing incorrect returns | Additional tax + 100% penalty + interest | - |
| Tax evasion | ₦500,000 - ₦10,000,000 fine + up to 5 years imprisonment | - |
Avoid penalties: Set up reminders for all filing deadlines. KeepAm sends automatic notifications before each due date.
Frequently Asked Questions
Stay Compliant with KeepAm
Track all your tax obligations, get deadline reminders, and generate filing-ready reports with KeepAm.