Complete guide on how to file your 2025 tax returns on the LIRS portal

Recently, the Lagos State Internal Revenue Service (LIRS) directed all individual taxpayers in the state to file their annual tax returns for 2025, no later than March 31, 2026.

According to the directory, income earners such as self-employed individuals, business owners, professionals, informal sector operators, and salaried workers under the Pay-As-You-Earn (PAYE) scheme are to file their tax returns before the stipulated date. 

“The filing obligation, anchored in Section 24(f) of the 1999 Constitution and Sections 13 and 14(3) of the Nigeria Tax Administration Act 2025, requires every taxable individual to declare total income earned between January and December 2025 within 90 days of the new assessment year,” it said. 

The agency warned that failure to file returns by the deadline would attract administrative penalties, interests, and other enforcement measures as prescribed by law.

The electronic submission via the LIRS portal enables taxpayers in the state to register, file returns, upload supporting documents, and manage their tax profiles from anywhere.

Amid the development, this article provides a step-by-step guide on how to register on the LIRS portal and file your tax returns. 

Things you should know about tax filing 

Before proceeding, you should know why filing your tax returns is a mandatory duty and why you should do so. 

• Annual tax returns for the previous year are to be filed within 90 days of the current year.
• Filing annual tax returns is not optional; it is a legal requirement under the Nigeria Tax Administration Act (NTAA) 2025.
• While many employees believe their tax obligations end with Pay-As-You-Earn (PAYE) deductions by employers, the LIRS clarifies that individuals must still file returns to reconcile their tax records and ensure transparency and accuracy.
• The annual tax filing helps the LIRS update records and supports effective revenue tracking.

Now that you’ve understood the essentials of the annual tax filing, let’s proceed to guide you on how to file your taxes.

Also Read: Understanding the new tax regime: All you need to know.

How to file your annual tax returns 

Filing your tax involves gathering supporting documents and registering on the LIRS portal. 

1. Gather your financial documents

Before starting the filing process, you must ensure you have the necessary documents to support your claims. 

Such documents are: 

• Payslips (for salaried employees under PAYE)
• Bank statements (for self-employed individuals)
• Evidence of other income sources, if there’s 
• Taxpayer Identification Number (TIN)

2. Register on the LIRS eTax Portal

After gathering your documents, the next step is to login on the LIRS eTax portal, as all tax filings must be submitted online. 

If you haven’t registered yet:

Step 1: Visit the LIRS eTax portal and click on “I want to Register”

Step 2: Provide the necessary details such as BVN, bio data, occupation and tax station.

Step 3: Verify your account via email or SMS.

Step 4: Save your Payer ID and set up your password.

3. Filing tax returns

Here’s where you log in to your dashboard and file your tax returns for 2025.

Step 1: Sign in to your eTax account with your Payer ID and Password. 

Step 2: On your dashboard, select “Returns” then “My Tax Returns”.

Step 3: Select “File Returns Here”

Step 4: Under the “Statement or Income (Gross Annual Income)”, supply necessary information such as name, salary, commission, trade income, allowance, pension, interest, rent and so on. 

Step 5: Under “Mandatory Disclosure of Accommodation”, supply the necessary details about accommodation and rent. 

Step 6: Fill in the “Other Disclosure for Reliefs”, such as life assurance, national housing fund, gratuities and National Health Insurance Scheme, with supporting documents where applicable.

Step 7: Submit your details and click on “View Details” to view your submissions. You can download your tax returns and edit your inputs.

Step 8: After verifying all details, click on Confirm Submission. A confirmation message will appear on your dashboard.

Explanation of key terms 

1. Gross salary: Type in the total amount you were paid before any deductions. If there’s no salary, leave this at zero.

2. Other income: Type in the total for each category if you earned money from trading, commissions, or allowances.

3. Pension contributions: Including pension contributions reduces your taxable income, so type in the total amount you contributed during the year. For employees, this is normally 8% of your annual income before tax, and your employer makes those contributions on your behalf.

4. Gratuities: Gratuities are not taxed, but if you got one for losing your job, only the first N50 million won’t be taxed.

5. Foreign income: Dividends, interest, rent, or royalties earned abroad and brought into Nigeria through official banking channels won’t be taxed.

6. Dividends and interest: Anything you earn on your investments and savings.

7. Accommodation and rent paid: Type in your home address and what you paid as rent during the year.

8. Rental income: If you’re a landlord, type in the total rent you collected.

9. Support staff: If you have any employees.

10. Assets: Land and other kinds of property

The post Complete guide on how to file your 2025 tax returns on the LIRS portal first appeared on Technext.