The Lagos State Internal Revenue Service (LIRS) has pushed the deadline for filing 2025 annual income tax returns (for the 2026 year of assessment) to Tuesday, April 21, 2026.
The agency announced on Friday in a statement signed by its Head of Corporate Communications, Monsurat Amasa-Oyelude. It cited an overwhelming spike in traffic on the LIRS eTax platform following the previous extension to April 14.
This marks the second extension in recent weeks. Originally, the statutory deadline stood at March 31, 2026, as required under tax laws. On March 30, LIRS first shifted it to April 14 to allow individuals more time to prepare and submit accurate returns.
However, the rush of last-minute filers caused significant demand on the electronic system, prompting this latest grace period.
“In view of this development, and to ensure that all taxpayers are provided with adequate opportunity to complete their filings, LIRS hereby announces a further extension of the deadline, now set for April 21, 2026,” the statement read.
LIRS described the decision as a deliberate effort to accommodate the “overwhelming response” while prioritizing taxpayer convenience and the integrity of submissions. The agency stressed, however, that April 21 is final. Taxpayers have been urged to file promptly to avoid last-minute bottlenecks and potential penalties.
The repeated extensions highlight the growing pains and successes of LIRS’s aggressive shift toward fully electronic filing. All individual annual returns must now be submitted exclusively through the LIRS eTax platform (https://etax.lirs.net). Manual submissions have been completely phased out.
Executive Chairman of LIRS, Dr. Ayodele Subair, has repeatedly emphasized that the move to digital systems aims to improve efficiency, reduce human errors, minimise leakages, and bring greater transparency to tax administration in Africa’s largest economy by population and commercial activity.
The surge in platform usage is being interpreted positively by the agency as a sign of increasing voluntary compliance among Lagos residents. Many taxpayers, including salary earners whose taxes are often deducted at source (PAYE), are now engaging directly with the portal to regularize their returns.
For millions of eligible individuals in Lagos—self-employed professionals, business owners, high-net-worth individuals, and even those with multiple income streams—the message is clear: use the extra week wisely.
LIRS has warned that failure to file by the new deadline could attract penalties, interest, and other enforcement actions under the relevant provisions of the Nigeria Tax Administration Act and Lagos State tax laws.
Tax experts advise residents to do the following:
- Gather all necessary documents (income slips, receipts for allowable deductions, etc.) early.
- Log in to the eTax portal well ahead of April 21 to avoid any residual congestion.
- Ensure accurate declarations to prevent future audits or queries.
This episode fits into LIRS’s wider modernization drive. The agency has been steadily expanding its digital infrastructure to make tax payment seamless while widening the revenue net in a state that contributes a significant portion of Nigeria’s non-oil revenue.
By extending deadlines reactively to match real-time platform demand, LIRS appears to be balancing enforcement with pragmatism—an approach that could encourage more citizens to embrace the system rather than evade it.
As the clock ticks toward April 21, LIRS has made it clear: this is the last extension. For those yet to file, the time to act is now—before the portal traffic potentially spikes again in the final days.
WHAT YOU SHOULD KNOW
The Lagos State Internal Revenue Service (LIRS) has set April 21, 2026, as the final deadline for filing individual annual income tax returns for the 2026 year of assessment.
This extension was granted due to overwhelming traffic on the LIRS eTax platform. All returns must be filed exclusively online via the eTax portal, and no further extensions will be given.
Taxpayers are strongly advised to complete and submit their returns promptly before the deadline to avoid penalties.
