The Federal Capital Territory Internal Revenue Service (FCT-IRS) has called on all taxable individuals including workers, elected and appointed public office holders, self-employed persons, and business owners to file their tax returns before March 31, 2026.
In a press release on Monday, the agency said all taxable persons in the FCT must declare their income from all sources for 2025. They are also required to provide details of deductions and other information as the law demands.
The filing rules cover everyone with taxable income, including self-employed workers, business owners, professionals, people in the informal sector, and employees under the Pay As You Earn (PAYE) system.
According to Section 24(f) of the 1999 Constitution, Sections 13 and 14(3) of the Nigeria Tax Administration Act 2025 (NTAA), Section 24 of the FCT-IRS Act 2015, and Paragraph 11 of the Personal Income Tax Guidelines 2026 issued by the Joint Revenue Board, every individual with taxable income must submit a true and accurate return of total income for the previous year—January 1 to December 31, 2025—within 90 days of the start of the 2026 assessment year.
The FCT-IRS urged taxpayers living in the FCT to use the self-service portal at www.taxporta.fctirs.gov.ng to file their returns online. Those who prefer can visit any FCT-IRS office near them to complete and submit the necessary forms.
The agency warned that all taxable individuals must comply with the law. Failure to file personal income tax returns by March 31, 2026, could lead to sanctions, including best-of-judgment assessments, penalties, interest, and other civil or criminal actions as stipulated by law.
