Lagos Extends Individual Tax Return Filing Deadline to April 14, 2026

The Lagos State Internal Revenue Service, LIRS, has extended the deadline for filing individual annual tax returns to April 14, 2026, giving taxpayers an extra two weeks to complete the process.

The extension was announced on Monday, March 30, 2026, in a statement issued by the agency’s Head of Corporate Communications, Monsurat Amasa Oyelude. According to LIRS, the additional time is meant to help individuals file and submit their returns correctly.

The extension comes after earlier guidance that annual tax returns were expected to be filed by the end of March for the previous fiscal year. Tax experts have also stressed that the requirement applies to all taxpayers, including low-income earners.

Officials say efforts are being made to make tax filing easier and more accessible, as more people are expected to comply with the annual return process.

How to File Your Individual Tax Return

To file your return, visit the LIRS e-tax portal and sign in with your taxpayer ID and password. If you do not already have a taxpayer ID, you will need to create one by providing the required details.

After logging in, the first step is to check that your profile information is complete and up to date. This includes your address, phone number, email address, and photograph.

Next, go to the Returns section on the left side of the dashboard and click on Employer Filed Returns. You should see tax return records for at least three years, including 2023, 2024, and 2025. Take note of your gross income for each of those years.

Then return to the Returns section and select My Tax Returns. After that, click on File Returns Here at the top right corner of the page.

Begin with the 2023 return. Select the year, then enter your gross income under the salary section. Move to the next page and fill in your residential address. Under accommodation type, enter rent.

If you are renting your home, choose “tenant” as the ownership type and enter the amount you pay as rent. For the 2023 filing year, the start date should be January 1, 2023, while the end date should be December 31, 2023.

Once you complete the details, confirm the submission. The same process should then be repeated for 2024 and 2025.