Lagos State taxpayers must file 2026 individual annual returns by 31 March 2026 via LIRS eTax portal to avoid penalties
The Lagos State Internal Revenue Service (LIRS) has advised all individual taxpayers in Lagos State to file their 2026 annual tax returns on or before 31 March 2026.
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The filing requirement applies to self-employed individuals, business owners, professionals, employees under the Pay-As-You-Earn (PAYE) scheme, and persons in the informal sector.
Under Section 24(f) of the 1999 Constitution of the Federal Republic of Nigeria and Sections 13 & 14(3) of the Nigeria Tax Administration Act 2025 (NTAA), every individual with taxable income must submit a complete and accurate return of total income for the preceding year, covering 1 January to 31 December 2025.
In a statement on Wednesday, LIRS Executive Chairman Dr. Ayodele Subair described timely filing as both a constitutional and statutory obligation.
“Filing of annual tax returns is not optional. It is a legal requirement under the Nigeria Tax Administration Act 2025. We encourage all Lagos residents earning taxable income to file early and accurately. Early and accurate filing ensures compliance and supports effective fiscal planning and long-term sustainability,” Dr. Subair said.
He warned that failure to submit returns by the statutory deadline may attract administrative penalties, interest, and other enforcement measures as prescribed by law.
All individual tax returns must be submitted electronically via the LIRS eTax portal at [https://etax.lirs.net](https://etax.lirs.net).
The platform allows taxpayers to register, file returns, upload supporting documents, and manage their tax profiles securely.
Dr. Subair emphasised LIRS’ commitment to digital tax administration, noting that the eTax platform is secure and accessible globally.
Taxpayers requiring support may visit any LIRS office or use the following channels:
Customer Service Hotline: 0700-CALL-LIRS (0700 2255 5477)
Email: [etaxinfo@lirs.net](mailto:etaxinfo@lirs.net)
Website: [www.lirs.gov.ng](http://www.lirs.gov.ng)
Facebook & LinkedIn: Lagos State Internal Revenue Service
Instagram & YouTube: @lirsgovng
X (formerly Twitter): @lirs_govng
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LIRS provides step-by-step guidance on its digital platforms to ensure a smooth filing process. Dr. Subair encouraged all residents to file early, file accurately, and remain compliant.
