Filing guide

How to file Nigerian taxes — start to finish.

A plain-English walkthrough for individuals and businesses, aligned with the Nigeria Tax Act 2025. Pair this with our calculators or let Taxer handle it for you.

Employed, freelancer or mixed income

For individuals

  1. 1Link your NIN/TIN via official channels.
  2. 2Gather income documents and bank records.
  3. 3Compute gross income and allowable deductions.
  4. 4File via the official electronic filing system.
  5. 5Pay and keep receipts for at least 6 years.

Sole proprietors, SMEs and registered companies

For businesses

  1. 1Determine company classification (small vs other).
  2. 2Prepare audited financial statements where required.
  3. 3Compute CIT, Development Levy and VAT obligations.
  4. 4Run monthly PAYE/VAT/WHT cycles on schedule.
  5. 5File annual returns within statutory timelines.

Skip the manual work.

Taxer handles every step above with a CITN-certified Account Manager and AI assistant included.