The Federal Capital Territory Internal Revenue Service has called on all taxable residents of the Federal Capital Territory (FCT) to file their personal income tax returns for the 2025 tax year on or before March 31, 2026.
The directive applies to individuals in paid employment, elected and appointed public office holders, self-employed persons, professionals, business owners, and workers in the informal sector.
In a press statement issued on Monday, the Head of Corporate Communications of the agency, Mustapha Sumaila, said all residents with taxable income must declare their total earnings from all sources between January 1 and December 31, 2025.
According to the statement, taxpayers are expected to include full details of their income, deductions, and any other required information when filing their returns.
“The law requires every individual with taxable income to submit a true and correct return of total income from all sources for the preceding year within 90 days of the commencement of the new assessment year,” the statement said.
The agency explained that the 2026 assessment year began on January 1, 2026, which means the deadline for filing is March 31, 2026.
The tax authority said the directive covers employees under the Pay As You Earn (PAYE) scheme, as well as self-employed persons and business owners.
Under the PAYE system, employers deduct taxes directly from workers’ salaries and remit them to the government. However, even workers under this scheme are still required to file annual tax returns.
The agency noted that the filing requirement is in line with Section 24(f) of the 1999 Constitution, Sections 13 and 14(3) of the Nigeria Tax Administration Act 2025, Section 24 of the FCT-IRS Act 2015, and Paragraph 11 of the 2026 Personal Income Tax Guidelines issued by the Joint Revenue Board.
Officials said these laws make it mandatory for every taxable person to file an annual return, regardless of how their income is earned.
To make the process easier, the Federal Capital Territory Internal Revenue Service advised residents to file their returns online through its self-service portal or visit any of its offices across the FCT to complete the necessary forms.
Residents of the FCT, which includes Abuja and surrounding area councils, have seen increased efforts by the tax authority in recent years to improve compliance and expand the tax base.
The tax agency warned that failure to file returns before the March 31 deadline may attract penalties.
According to the statement, sanctions may include issuing a “best of judgment” assessment on defaulters, as well as imposing penalties, interest, and other civil or criminal measures as provided by law.
A “best of judgment” assessment means the tax authority may estimate a person’s income and calculate tax based on available information if the individual fails to file voluntarily.
The Acting Executive Chairman of the Federal Capital Territory Internal Revenue Service, Michael Ango, recently stressed the importance of voluntary compliance during the FCT-IRS Stakeholders’ Engagement Forum.
Ango said timely registration, filing, and payment of taxes are important for the growth and development of the FCT.
He explained that tax revenue is used to provide security, build roads, and improve public services. According to him, funds generated from taxes support the construction and renovation of schools and hospitals, as well as other important projects.
“The development of the FCT depends largely on the taxes paid by residents,” he said at the forum.
In recent years, the FCT Administration has carried out several infrastructure projects, including road expansion, rehabilitation of public schools, and upgrades of health facilities. Officials say consistent tax payment is necessary to sustain these projects and improve the quality of life for residents.
The FCT-IRS has urged residents not to wait until the last minute before filing their returns. It advised taxpayers to gather all necessary documents, including salary records, business income details, and evidence of deductions, to ensure accurate filing.
As the March 31 deadline approaches, residents are encouraged to comply with the directive to avoid penalties and contribute to the continued development of the nation’s capital.
