The Lagos State Internal Revenue Service (LIRS) has extended the deadline for filing individual annual income tax returns to April 14, 2026, giving taxpayers an extra two weeks to complete and submit their returns.
LIRS explained that the usual deadline is March 31 each year, but the extension is meant to allow individuals more time to prepare accurate submissions.
Taxpayers were reminded not to use the extension as a reason to delay filing, as meeting tax obligations should remain consistent and routine.
All individual tax filings must be completed online through the LIRS eTax platform, as manual submissions have been fully discontinued.
The portal, which can be accessed at etax.lirs.net, is available 24/7 and is designed to be secure and easy to use.
Filers are advised to ensure their Tax Identification Number (TIN) is correctly entered before submitting their returns.
Under the Nigeria Tax Act 2025, all individuals earning income in the country must file an annual tax return reporting earnings from the previous year.
In Lagos, the State Internal Revenue Service handles personal income taxes for residents, regardless of their state of origin.
For employees, taxes are usually deducted automatically through the Pay-As-You-Earn system, but filing a return is still required for record-keeping, verifying deductions, and obtaining a Tax Clearance Certificate.
Self-employed individuals, freelancers, traders, and business owners must declare their earnings and calculate their taxes themselves.
Earlier this year, the Minister of State for Finance, Taiwo Oyedele, urged Nigerians to meet the March 31 filing deadline, stressing that both employers and employees are required to comply with the law.
The reforms clarified that employees cannot rely solely on employer deductions to fulfill their tax responsibilities.
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