How to file tax returns for individuals with multiple streams of income
If you are juggling a 9-5 and a side hustle, here's how to file your taxes before the March 31 deadline.
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The Nigerian tax system, governed primarily by the Personal Income Tax Act (PITA) and the recent Nigeria Tax Act 2025, requires every resident to report their total income from all sources annually. Whether you are a full-time employee, a freelancer, or a business owner with multiple side hustles, filing is your way of declaring your earnings and expenses to the government to ensure you are paying exactly what you owe.<br />
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In Nigeria, there is often a misconception that only businesses file taxes, and once an employer has remitted and filed taxes on your behalf, you have met your responsibilities to the government. While registered businesses must file by January 31, individuals have a slightly longer window. Every individual earning an income in Nigeria is required by law to file their personal annual tax return by March 31 of each year for the preceding year.<br />
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Before you file your tax return<br />
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Filing taxes is one of the last steps in the tax compliance process. It is simply a summary of your financial standing and proof of the taxes you remitted during the year. Hence, before you file your tax return, you should calculate your tax liability and remit it. Below is an example from the Lagos State e-tax digital portal.<br />
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Under assessments, you can calculate your tax by inputting all the figures that apply to you. If the only figures that apply are your salary and pension or the inflow from your business, input those and leave everything else blank. <br />
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If you have multiple sources of income, you can list each separately.<br />
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The system automatically calculates your tax. If your employer has remitted some taxes on your behalf, deduct that amount from the total amount and remit the balance. <br />
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Where and how to file your tax return<br />
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The first thing to remember when filing taxes is that individual income tax is administered at the state level.<br />
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Individuals remit and file their taxes with the State Internal Revenue Service (SIRS) of the state where they live (e.g., Lagos State Inter...
