A number of States followed the steps of the Lagos State Internal Revenue Service (LIRS) by officially extending the deadline for filing individual annual tax returns from March 31, 2026 date to Tuesday, April 14, 2026.
This two-week grace period isn’t an excuse to relax, though. With the total phase-out of manual filing, every taxpayer must now navigate the digital eTax portal.
If you’re wondering how to handle your 2025 income reporting without triggering penalties, here is a breakdown of everything you need to know.
Why The Extension Matters
Every year, the Personal Income Tax Act requires residents to file their tax returns within the first 90 days of the year. For 2026, Ayodele Subair, the LIRS Chairman, noted that the extension to April 14 is a one-off gesture to ensure taxpayers have enough time to capture their data accurately.
Remember, filing your returns isn’t just a legal must-do; it’s the only way to get your Tax Clearance Certificate (TCC), which you’ll definitely need for passport applications, property documentation, or government loans.
Who Needs To File?
In simple terms: everyone earning an income. From salaried employees, to business owners/self-employees, to CEOs of corporations, to multiple income stream earners among others.
Salaried Employees: Even if your boss deducts PAYE every month, you still need to file to show that your total tax paid matches your total income.
Business Owners & Self-Employed: If you run a shop, a tech startup, or a consultancy, this is your time to declare your 2025 profits.
Multiple Stream Earners: If you have a 9-to-5 but also earn rent from a property or dividends from stocks, you must consolidate all that income in this filing.
Step-by-Step: Navigating the eTax Portal
The days of filing manual tax returns or carrying brown envelopes to Alausa are over. Everything now happens on the etax.lirs.net portal, an e-portal. The various steps of filing tax returns via the eTax portal are:
1. Log in or Sign Up
Visit the portal and log in using your Payer ID (now called TaxID). If you’ve forgotten your ID, there’s a search tool on the site where you can find it using your phone number or BVN. If you’re a first-timer, you’ll need to register and create a profile.
2. Access the Annual Returns Section
Once on your dashboard, look for the Returns menu. Select Annual Returns and choose the 2025 tax year. This is where you tell the government how much you made between January 1 and December 31, 2025.
3. Declare Your Income
You will see fields for:
Gross Income: Your total salary before any deductions.
Other Income: Money from rent, commissions, or side hustles.
Non-Taxable Income: Certain items like gratuities are tax-exempt, so ensure you put them in the right column to avoid overpaying.
4. Claim Your Reliefs
Don’t skip this part, it saves you money. The law allows for a Consolidated Relief Allowance (CRA). The system usually calculates this automatically. You can also input deductions for Life Assurance premiums and Pension contributions.
5. Upload Supporting Documents
You’ll need to upload digital copies of your which are Form H1, identity document, and evidence of payment.
Form H1: Usually provided by your employer (showing total income and tax paid).
Identity Document: A NIMC card or Driver’s License.
Evidence of payment: If you have already made some tax payments during the year.
6. Review and Submit
Double-check your figures. Once satisfied, hit submit. You will receive a notification that your application is pending review.
The Cost of I’ll Do It Tomorrow
If you miss the April 14 cutoff, the consequences aren’t friendly to the wallet. Under the current regulations:
Individual Defaults: You risk a minimum fine of N100,000.
Corporate Defaults: For business owners who failed to file for their staff by the earlier February deadline, the penalties are even steeper.
Beyond the fines, the LIRS has become increasingly tech-savvy. Their systems are now linked with other databases, making it much harder to stay under the radar.
Pro-Tips for a Stress-Free Filing
Check your TaxID Early: Ensure your name on the portal matches your bank records and BVN exactly. Discrepancies can stall your TCC.
Don’t use a Fixer: The portal is user friendly. If you pay someone to do it for you, they might input wrong data that leaves you liable for an audit later.
Save your Receipts: Keep digital copies of every tax-related payment or deduction. If the LIRS calls you for a desk audit, the tax payment receipt will be helpful.
The 14-day extension is a good gesture from the LIRS. Whether you’re a big-time investor or a budding entrepreneur, getting your taxes right is great.
