11 questions · about 3 minutes · backed by Nigeria Tax Act 2025
Your progress0 of 11 complete
First — quick check
Have you filed your 2025 tax return already?
This routes you correctly — new filers get a full guide, returning users get what they need next.
No — I have not filed yetWe will build your personalised guide and filing plan.
Yes — I already filed my 2025 returnWe will help you get your Tax Clearance Certificate or prepare for 2026.
I started but did not finishWe will pick up where you left off.
What do you need next?
Get my Tax Clearance Certificate
Needed for loans, mortgages, contracts and travel.
Prepare for 2026 tax year
What to track now so 2026 filing is effortless.
I think I made an error in my filing
Options for correcting a submitted return.
Apply for a penalty waiver
First-time late filers under a new law have a case.
Question 1 of 11
Which state do you currently live and work in?
Your current residence state — where you sleep and earn income. This determines your filing authority, not where your TIN was issued.
NTA 2025, S.3: Residency = fixed abode + 183+ days presence. Determines filing authority.
Question 2 of 11
Is this the same state where your TIN was originally registered?
NTA 2025, S.2 + S.3: PIT follows residence, not TIN origin. You file where you live.
Yes — same stateNo mismatch. Straightforward filing.
No — TIN from a different stateTaxNaira routes your filing to the correct authority.
Not sureWe will help you figure this out.
Question 2b of 11
Which state was your TIN originally registered in?
TIN-residence mismatch detected
Your TIN is from — but you live in —. TaxNaira routes your filing to —. Your TIN number stays the same.
NTA 2025, S.2 + S.3
Question 3 of 11
What is your employment type?
Select all that apply — every income source must be declared on one return.
Salaried employee
Freelancer / contractor
Business owner
Multiple employers
Diaspora / non-resident
Retired / pensioner
Multiple employers — declare all income combined
Declare combined income from all employers on one return. Each employer's TIN is needed separately. (NTA 2025, S.28)
Pension and gratuity — mostly exempt
Pension, gratuity and retirement benefits paid under the Pension Reform Act are fully exempt from tax. Only other income sources are taxable.
NTA 2025, S.163(h) + S.163(i)
NTA 2025: 183+ days abroad = non-resident. Zero Nigeria tax on foreign earnings. Nigerian-sourced income remains taxable. Foreign income brought into Nigeria via approved channels is also exempt under S.163(s).
Question 4 of 11
Does your employer deduct PAYE from your salary?
Check your payslip. If you receive your full gross salary with zero deductions — your employer is not deducting PAYE.
NTAA 2025, S.101: PAYE does NOT replace your annual self-assessment return. Both are required.
Yes — PAYE is deducted from my salaryYou still must file a personal return annually.
No — I receive full gross salary, no deductionsYour employer is in breach. You owe the full tax personally.
Only some employers deduct PAYEDeclare combined income. Credit only PAYE actually deducted.
No employer — I am self-employedYou calculate and pay the full tax directly to your state IRS.
Not sure — I will check my payslipYour guide includes a step to identify PAYE on your payslip.
Your employer is in breach — but you still owe
Receiving your full gross salary without PAYE deductions means your employer has failed their legal obligation. This does not protect you. You owe the full tax personally. Your guide includes steps to report your employer to your state IRS.
NTA 2025, S.2 + NTAA 2025, S.101
Question 5 of 11
Did you receive any of these in 2025?
Some income types are fully exempt from tax under NTA 2025. Select any that apply to you.
Redundancy / retrenchment payout
Gratuity or retirement payout
Income from FGN / state bonds
Compensation for injury / wrongful dismissal
Sold a property, car or personal asset
None of these
Good news — some of this may be tax-free
NTA 2025, S.163 — exempt income list
Question 6 of 11
What is your gross annual income from all sources?
Fourth Schedule, NTA 2025 (CORRECTED): 0% on first ₦800K chargeable. 15% → 18% → 21% → 23% → 25% on bands above. 25% applies only above ₦50M total chargeable income.
Minimum wage (≤₦70K/month)Fully exempt — NTA 2025, S.163(t). Nil return still required.
Below ₦800,000/year0% tax. Nil return required by March 31.
₦800,000 – ₦3,000,000/year15% on chargeable income above ₦800K.
₦3,000,000 – ₦12,000,000/year15–18% blended rate.
₦12,000,000 – ₦50,000,000/year21–23% band.
Above ₦50,000,000/year25% band — corrected from previous ₦25M threshold.
Question 7 of 11
Which S.30 deductions apply to you?
These reduce your chargeable income before the tax table is applied. Select all that genuinely apply — you will need supporting documents.
NTA 2025, S.30(2)(a): All listed deductions reduce chargeable income. Voluntary pension contributions above the mandatory 8% are also fully deductible — a powerful tax reduction tool.
Pension mandatory (8%)
Voluntary pension ★
NHF (2.5%)
NHIS (5%)
Rent relief
Life insurance
Annuity ★
Mortgage interest
Business expenses
None
Voluntary pension — the most underused tax deduction in Nigeria
You can contribute more than the mandatory 8% to your RSA (Retirement Savings Account) voluntarily. Every naira of voluntary contribution is fully deductible before your tax is calculated. Someone earning ₦3M who adds ₦300K in voluntary pension saves approximately ₦45,000 in tax.
NTA 2025, S.30(2)(a)(iii) + Pension Reform Act 2014
Annuity and deferred annuity — a separate deduction from life insurance
Premiums paid on an annuity or deferred annuity on your life or your spouse's life are deductible separately from life insurance premiums. Both can be claimed simultaneously.
NTA 2025, S.30(2)(a)(v)
Question 8 of 11
Do you have a TIN or NIN?
NTA 2025: NIN is now your Tax ID. Get your NRS TIN free at taxid.nrs.gov.ng or dial *346#.
I have both NIN and NRS TINFully set.
NIN onlyGet your TIN at taxid.nrs.gov.ng or dial *346#.
Old FIRS TIN only (pre-2025)Still valid. Guide includes steps to link to NIN.
Neither — need to registerGuide starts with NIN and TIN registration steps.
Question 9 of 11
Do you have an account on your state IRS portal?
The online portal where you file — e.g. lirs.gov.ng for Lagos. Many first-time filers have never visited it.
Yes — I have logged in beforeGuide goes straight to filing.
No — never registered on the portalGuide includes a full registration walkthrough as Step 1.
Registered before but forgot my loginGuide includes password recovery steps.
Question 10 of 11
Have you filed taxes before?
Yes — filed before
No — first time everGuide will be extra detailed. Penalty waiver may apply.
Filed before but always struggledGuide flags every common mistake.
Question 11 of 11
How would you like to proceed?
File myself using the guide — freeStep-by-step walkthrough for your state portal.
AI files for me — ₦2,500Agent files on your state portal. Human supervised. Receipt delivered.
Pro — ₦7,500AI filing + expert review + penalty waiver support + TCC retrieval.