Residents of Nigeria’s Federal Capital Territory (FCT) have been given until 31 March 2026 to file their annual tax returns for the 2025 assessment year.
In a statement issued on Monday, the Federal Capital Territory Internal Revenue Service (FCT-IRS) urged all taxable individuals living in the territory to comply with the directive in line with existing tax laws.
The agency said the requirement applies to employees under the Pay As You Earn (PAYE) scheme, elected and appointed public office holders, self-employed persons, business owners, professionals and those operating in the informal sector.
According to the statement, individuals must declare income earned between 1 January and 31 December 2025, including details of deductions and any other information required by law.
The FCT-IRS said the directive is backed by several legal provisions, including Section 24(f) of the 1999 Constitution and relevant sections of the Nigeria Tax Administration Act 2025 and the FCT-IRS Act 2015. It added that the law requires individuals with taxable income to submit a “true and correct” return within 90 days of the start of the 2026 assessment year.
Residents have been advised to file their returns online through the FCT-IRS self-service portal or visit the nearest tax office to complete the necessary forms.
The agency warned that failure to meet the deadline could attract penalties, interest charges and other civil or criminal sanctions. It said defaulters may also face “best of judgment” assessments, where tax authorities estimate income based on available information.
The reminder follows a recent stakeholders’ engagement forum, where the Acting Executive Chairman of the FCT-IRS, Michael Ango, emphasised the importance of voluntary compliance.
He said timely tax registration, filing and payment would help the government fund infrastructure projects, security and essential social services across the territory, including road construction, schools and hospitals.
