The Federal Capital Territory Internal Revenue Service has called on all taxable residents to file their personal income tax returns before March 31, 2026.
The directive covers individuals in employment, elected and appointed public office holders, self-employed persons, and business owners.
In a press release issued by the Head, Corporate Communications, FCT-IRS, Mustapha Sumaila, on Monday, the service said all taxable individuals in the FCT must declare their income from all sources for the 2025 tax year, including a statement of deductions and other required information.
The filing requirement applies to employees under the Pay As You Earn scheme, self-employed persons, professionals, business owners, and workers in the informal sector.
According to the statement, the directive 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.
The statement read, “The above law and guidelines require every individual with taxable income [must] submit a true and correct return of total income from all sources for the preceding year (January 1st to December 31st, 2025) within 90 days of commencement of the 2026 assessment year.”
Taxpayers are encouraged to file online via the FCT-IRS self-service portal at www.taxporta.fctirs.gov.ng or visit any FCT-IRS office to complete the necessary forms.
The service warned that failure to comply with the filing requirements by the March 31 deadline could result in sanctions, including “issuing a best of judgment assessment on defaulters, imposing penalties and interest and other civil and criminal sanctions in line with the provisions of the law.”
The Acting Executive Chairman of FCT-IRS, Michael Ango, stressed the importance of voluntary compliance during the recently concluded FCT-IRS Stakeholders’ Engagement forum.
He said timely registration, filing, and payment of taxes is a catalyst for progress and development in the FCT, as it will enable the government to provide security, infrastructure, social and other services to citizens.
Ango noted that tax revenues are used to fund road projects, build and renovate schools and hospitals, and support other critical projects.
PUNCH Online reports that the Federal Government commenced enforcement of the new tax regime on January 1, 2026, with the introduction of four major laws: the Nigeria Tax Act 2025, the Nigeria Tax Administration Act 2025, the Nigeria Revenue Service Establishment Act 2025 and the Joint Revenue Board Establishment Act 2025.
