2025 tax returns: FCT residents must file by March 31 — IRS

The Federal Capital Territory Internal Revenue Service (FCT-IRS) has directed all taxable residents of the Federal Capital Territory to file their personal income tax returns on or before March 31, 2026.

The Acting Executive Chairman of the agency, Michael Ango, made the call as part of efforts to boost voluntary tax compliance under Nigeria’s new tax framework.

In a statement issued on Monday by the Head of Corporate Communications, Mustapha Sumaila, the agency clarified that the directive applies to individuals in paid employment, elected and appointed public office holders, self-employed persons, entrepreneurs, professionals, and operators within the informal sector.

According to the statement, every taxable person in the FCT is required to declare income earned from all sources for the 2025 tax year, covering January 1 to December 31, 2025. Taxpayers are also expected to provide details of deductions and other relevant financial information as required by law.

The agency cited 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 as the legal basis for the directive.

“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 within 90 days of commencement of the 2026 assessment year,” the statement read.

Taxpayers have been advised to complete their filings online via the agency’s self-service portal at www.taxporta.fctirs.gov.ng or visit any FCT-IRS office to obtain and submit the required forms.

The service warned that failure to comply with the March 31 deadline could attract sanctions, including best-of-judgment assessments, penalties, interest charges, and other civil or criminal consequences in line with statutory provisions.

Speaking at the recent FCT-IRS Stakeholders’ Engagement Forum, Ango underscored the importance of prompt registration, filing, and payment of taxes. He noted that tax revenues are critical to funding infrastructure, improving security, renovating schools and hospitals, and executing other development projects across the FCT.

The directive comes as the Federal Government continues implementation of a new tax regime introduced on January 1, 2026, following the enforcement of key legislations, including the Nigeria Tax Act 2025, Nigeria Tax Administration Act 2025, Nigeria Revenue Service Establishment Act 2025, and the Joint Revenue Board Establishment Act 2025.