The Federal Capital Territory Internal Revenue Service has urged all taxable residents to file their personal income tax returns before March 31, 2026.

The directive applies to employed individuals, elected and appointed public office holders, self-employed persons, and business owners.

In a press release on Monday, the Head of Corporate Communications, Mustapha Sumaila, stated that 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 covers employees under the Pay-As-You-Earn scheme, self-employed professionals, business owners, and workers in the informal sector.

According to the statement, the directive aligns with Section 24(f) of the 1999 Constitution, Sections 13 and 14(3) of the Nigeria Tax Administration Act, 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 above law and guidelines require every individual with taxable income [to] 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,” the statement said.

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 required forms.

The service warned that failure to meet the March 31 deadline could lead to sanctions, including issuance of a best-of-judgment assessment, penalties and interest, and other civil and criminal actions as provided by law.

The acting Executive Chairman of FCT-IRS, Michael Ango, highlighted the importance of voluntary compliance during the recently concluded FCT-IRS Stakeholders’ Engagement Forum.

He said timely registration, filing, and payment of taxes serve as a catalyst for progress and development in the FCT, enabling the government to provide security, infrastructure, social amenities, and other essential services.

Ango added that tax revenues are used to fund road projects, renovate schools and hospitals, and support other critical initiatives.

The Federal Government began enforcing 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.