FCT Residents Get Deadline To Declare Income, File 2025 Tax Returns

The Federal Capital Territory Internal Revenue Service (FCT-IRS) has urged all taxable individuals resident in the FCT to file their annual tax returns on or before March 31, 2026, in compliance with extant tax laws.

In a statement issued on Monday, by Mustapha Sumaila, Head, Corporate Communications, FCT-IRS the Service advised individuals in employment, elected and appointed public office holders, self-employed persons, business owners, professionals, and those operating in the informal sector to submit their returns for the 2025 assessment year within the stipulated deadline.

The agency stated that all taxable individuals are required to declare their income from all sources for the preceding year, January 1 to December 31, 2025, alongside details of deductions and other relevant information as mandated by law.

According to the statement, “all taxable individuals in the FCT are expected to declare their income from all sources for the preceding year (2025) along with a statement of their deductions and other information as required by law.”

The FCT-IRS noted that the statutory filing requirements apply to employees under the Pay As You Earn (PAYE) scheme as well as self-employed individuals, business owners and professionals.

It 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 2025 (NTAA), 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 Sections 1-5(f) of the Joint Revenue Board (Establishment) Act, 2025.

The laws and guidelines, the Service said, require “every individual with taxable income to submit a true and correct return of total income from all sources for the preceding year (in this case, January 1st to December 31st 2025) within 90 days of commencement of the 2026 assessment year.”

Residents were advised to visit the FCT-IRS self-service portal at www.taxporta.fctirs.gov.ng to file their returns online or visit the nearest FCT-IRS office to complete and submit the relevant forms.

The Service warned that failure to comply with the March 31 deadline would attract sanctions as prescribed by law.

It stated that defaulters may face “best of judgment” assessments, penalties, interest charges and other civil and criminal sanctions in accordance with the relevant legal provisions.

The reminder comes on the heels of the recently concluded FCT-IRS Stakeholders’ Engagement Forum, where the Acting Executive Chairman of the Service, Mr. Michael Ango, underscored the importance of voluntary tax compliance.

Ango had stated that “voluntary compliance through timely registration, filing, and payment of taxes is a catalyst for progress and development in the FCT,” noting that improved compliance would enable the government to provide security, infrastructure and essential social services to residents.

He added that tax revenues are deployed to fund road construction projects, build and renovate schools and hospitals, and execute other critical development initiatives across the territory.

According to him, it is incumbent upon residents to support the efforts of the FCT Administration to improve infrastructure and social services by fulfilling their tax obligations and filing returns as required by law.