The Lagos State Internal Revenue Service (LIRS) has extended the deadline for filing individual annual income tax returns by two weeks, shifting it from the original April 1 to April 14, 2026.
The announcement came via an official statement issued on Monday and signed by Monsurat Amasa-Oyelude, the head of corporate communications at LIRS. The extension applies to returns covering income earned from January 1 to December 31, 2025, for the 2026 year of assessment.
Dr. Ayodele Subair, Executive Chairman of LIRS, explained that while the statutory deadline for individual annual tax returns remains March 31 each year, the agency decided to grant this additional window following what appeared to be some confusion among taxpayers over the precise cutoff. “The extension is intended to give individuals additional time to complete and submit accurate tax returns,” the statement noted.
Subair stressed the broader importance of tax compliance, urging Lagos residents to treat filing as a routine personal responsibility rather than a last-minute obligation. “Individuals must prioritise the timely filing of their annual income tax returns, and compliance should be embedded as a routine personal practice,” he said. He also reminded taxpayers to ensure their Tax Identification Number (TIN) is correctly reflected in all filings to prevent processing delays or errors.
A key highlight of the directive is that electronic filing through the LIRS eTax platform is now the sole approved method. Manual submissions have been completely phased out, aligning with the agency’s push toward a more efficient, digital tax administration system.
The requirement covers a wide spectrum of Lagos residents with taxable income. This includes self-employed individuals, business owners, professionals, employees under the Pay-As-You-Earn (PAYE) scheme, and those operating in the informal sector.
As Amasa-Oyelude explained, the obligation is grounded in law: Section 24(f) of the 1999 Constitution of the Federal Republic of Nigeria (as amended), which imposes a civic duty on citizens to declare income honestly and pay taxes promptly, alongside Sections 13 and 14(3) of the Nigeria Tax Administration Act 2025. These provisions mandate that every individual with taxable income submit a “true and correct return” of total income from all sources within the first 90 days of the new assessment year.
The February reminder from LIRS had already underscored the need to avoid the errors and rushes that often accompany deadlines. With the new April 14 cutoff, taxpayers now have a brief but meaningful extension to gather documents, verify details, and file without pressure.
This latest development reflects LIRS’s ongoing commitment to facilitating a smooth and taxpayer-friendly process while reinforcing compliance under Nigeria’s evolving tax reforms. Officials continue to encourage residents to visit the official eTax portal (www.lirs.gov.ng) for guidance and to file promptly.
For many in Africa’s largest economy, where personal income tax forms a critical part of state revenue, such extensions can provide welcome relief — especially for small business owners and informal sector workers juggling multiple income streams.
However, tax experts advise that the window should not be seen as an invitation to delay; penalties for late filing or inaccuracies remain in force under the relevant laws.
As the April 14 deadline approaches, LIRS officials are expected to ramp up public sensitization efforts to ensure broad compliance and minimize any last-minute bottlenecks on the digital platform.
WHAT YOU SHOULD KNOW
The Lagos State Internal Revenue Service (LIRS) has extended the deadline for filing 2026 individual annual tax returns from April 1 to April 14, 2026.
File your returns electronically via the LIRS eTax platform on or before April 14 — manual filing is no longer accepted, ensure your TaxID is correctly stated, and make timely compliance a personal routine to avoid penalties.
This two-week extension gives residents extra time to submit accurate returns covering income earned in 2025.
