The Federal Capital Territory Internal Revenue Service (FCT-IRS) has urged all taxable residents of the Federal Capital Territory to file their personal income tax returns for the 2025 tax year on or before March 31, 2026.
The directive applies to employed individuals, elected and appointed public office holders, self-employed persons, business owners, and workers in the informal sector.
In a press statement issued on Monday, the Head of Corporate Communications, Mustapha Sumaila, said all taxable individuals in the FCT are required to declare income from all sources. This includes details of deductions and any other relevant information for the 2025 assessment year.
According to the statement, the filing requirement covers employees under the Pay-As-You-Earn scheme, self-employed professionals, business owners, and informal sector operators.
The Service explained that the directive is in line 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 1 to December 31, 2025) within 90 days of commencement of the 2026 assessment year,” the statement said.
Taxpayers are encouraged to file their returns online through the FCT-IRS self-service portal or visit any FCT-IRS office to complete the necessary forms.
The Service warned that failure to comply with the March 31 deadline may result in sanctions. These include the issuance of a best-of-judgment assessment, penalties and interest charges, as well as other civil and criminal actions as provided by law.
The Acting Executive Chairman of FCT-IRS, Michael Ango, stressed the importance of voluntary compliance during the recently concluded FCT-IRS Stakeholders’ Engagement Forum.
Ango said timely registration, filing, and payment of taxes are essential for the development of the Federal Capital Territory. He noted that tax revenues support road construction, school and hospital renovations, security, and other critical infrastructure projects.
The Federal Government began enforcing a new tax regime on January 1, 2026. The reform introduced four key legislations: 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.
Residents are therefore advised to comply promptly to avoid penalties and contribute to the continued growth and development of the FCT.
