The Lagos State Government has extended the deadline for filing individual annual tax returns to April 14, 2026, giving taxpayers an additional two weeks beyond the statutory March 31 deadline.
The extension was announced by the Lagos State Internal Revenue Service (LIRS) in a statement issued on Monday by its Executive Chairman, Dr. Ayodele Subair, who said the decision was aimed at giving taxpayers additional time to complete and submit accurate tax returns, while encouraging compliance with existing regulations.
He noted that while the extension provides additional time, taxpayers are still expected to prioritise timely compliance, adding that filing annual income tax returns should be treated as a routine civic obligation.
He also reiterated that electronic filing through the LIRS eTax platform remains the only approved method for submitting annual retums, as manual filings have been completely phased out. Individuals are therefore required to file their returns exclusively through the LIRS eTax portal: https://etax.lirs.net.
Describing the platform as secure, user-friendly, and accessible 24/7, Dr. Subair advised individuals to ensure that their TaxID (Tax Identification Number) is correctly captured in their submissions.
This requirement is in line with existing tax laws, which mandate compliance by all eligible individuals.
Under the Nigeria Tax Act 2025, all individuals earning income in the country are required to file annual tax returns reflecting their earnings for the previous year.
State Internal Revenue Services handle personal income tax in the state where an individual resides, regardless of their state of origin.
For employees on payroll, taxes are generally withheld at source under the Pay-As-You-Earn (PAYE) system. However, filing an annual return is still often required to maintain official records, verify deductions, and obtain a Tax Clearance Certificate.
Self-employed individuals, freelancers, traders, and business owners must also file annual returns, as they are responsible for reporting their income and calculating the taxes they owe.
