Lagos Extends Deadline for Individual Tax Returns to April 14

The Lagos State Internal Revenue Service (LIRS) has announced a two-week extension for filing individual annual income tax returns, shifting the deadline from March 31 to April 14, 2026.

In a statement issued on Monday by the agency’s Head of Corporate Communications, Monsurat Amasa-Oyelude, the Executive Chairman, Ayodele Subair, explained that the extension is intended to give taxpayers additional time to accurately complete and submit their returns.

He reiterated that March 31 remains the official statutory deadline each year, but emphasized that the extension was granted to support better compliance and reduce errors in submissions.

Subair cautioned taxpayers against using the grace period as an excuse for delay, stressing that meeting tax obligations promptly should become a consistent personal responsibility.

He further disclosed that LIRS has fully transitioned to a digital system, eliminating manual filing entirely. According to him, the LIRS eTax platform is now the only approved channel for submitting annual returns.
Describing the portal as secure, efficient, and accessible at all times, Subair encouraged taxpayers to carefully input their

Tax Identification Number (TIN) when filing to avoid errors or delays in processing.
For individuals who require assistance, LIRS advised visiting any of its offices or reaching out through its official website, email support, or customer care hotline.

Under the Nigeria Tax Act 2025, all income-earning individuals in Nigeria are mandated to file annual tax returns covering earnings from the previous year.

Personal Income Tax is administered by the revenue authority in the state of residence, rather than the taxpayer’s state of origin.

While salaried employees typically have their taxes deducted at source through the Pay-As-You-Earn (PAYE) system, many states still require them to file annual returns for documentation, validation of deductions, and to obtain a Tax Clearance Certificate.

For self-employed individuals, freelancers, traders, and business owners, filing remains compulsory, as they are responsible for declaring their income and calculating their tax liabilities.

Earlier in January, the Minister of State for Finance, Taiwo Oyedele, urged Nigerians to meet the original March 31 deadline, emphasizing that both employers and employees are legally obligated to comply. He also clarified that employees must not assume their tax responsibilities end with employer deductions.