The Federal Capital Territory Internal Revenue Service (FCT-IRS) has reminded all taxable residents of the Federal Capital Territory (FCT) to file their individual income tax returns for the 2025 year of assessment on or before March 31, 2026.
Head, Corporate Communications, FCT-IRS,
Mustapha Sumaila in a statement issued on Monday, indicated that the filing obligation applies to all taxable persons in the FCT, including employees, elected and appointed public office holders, self-employed individuals, business owners, professionals, and operators within the informal sector. Individuals under the Pay As You Earn (PAYE) scheme are also required to comply.
According to the Service, taxpayers must declare income earned from all sources between January 1 and December 31, 2025, alongside details of allowable deductions and other relevant information as prescribed by law.
FCT-IRS explained that the statutory requirement is grounded in Section 24(f) of the 1999 Constitution, Sections 13 and 14(3) of the Nigeria Tax Administration Act (NTAA) 2025, Section 24 of the FCT-IRS Act 2015, and Paragraph 11 of the Personal Income Tax Guidelines 2026 issued by the Joint Revenue Board pursuant to the Joint Revenue Board (Establishment) Act 2025. These provisions mandate every individual with taxable income to submit a true and correct return within 90 days of the commencement of the assessment year.
To ease compliance, residents are encouraged to file their returns online via the FCT-IRS self-service portal or visit the nearest FCT-IRS office to obtain and submit the appropriate forms.
The Service warned that failure to meet the March 31 deadline may attract penalties under the law. These include the issuance of a Best of Judgment assessment, imposition of fines and interest, as well as other civil or criminal sanctions where applicable.
At the recently concluded FCT-IRS Stakeholders’ Engagement Forum, the Acting Executive Chairman, Mr. Michael Ango, stressed the importance of voluntary compliance.
He described timely registration, filing, and payment of taxes as critical drivers of development in the FCT.
Ango noted that tax revenues are deployed by government to fund road construction, rehabilitate schools and hospitals, and deliver other essential infrastructure and public services. He urged residents to support the transformation efforts of the FCT Administration under the Minister of the FCT, Ezenwo Nyesom Wike, by fulfilling their civic responsibilities.
FCT-IRS reaffirmed its commitment to promoting transparency, accountability, and efficient tax administration while calling on all eligible residents to comply ahead of the March 31, 2026 deadline.
FCT-IRS Fixes March 31 Deadline for Filing of 2025 Individual Tax Returns
