Filing your Personal Income Tax return in Nigeria doesn't have to be stressful. Whether you're a salary earner whose employer deducts PAYE, a freelancer managing your own taxes, or anyone else with taxable income — this guide walks you through the entire PIT filing process on Taxly, screen by screen.
By the end of this guide, you'll know exactly what documents to gather, what each form field means, and what happens after you hit submit. No surprises, no confusion.
Who is this guide for? Anyone filing a Personal Income Tax (PIT) return in Nigeria — salaried employees, freelancers, self-employed professionals, and anyone with taxable personal income who needs to file an annual return with their State Internal Revenue Service.
What to Prepare Before You Start
Before you log in and begin filling out the form, gather these items. Having everything ready means you can complete the filing in one sitting — typically 10 to 15 minutes.
Personal Details You'll Need
- Your TIN / Tax ID (NIN) — your 11-digit National Identification Number, which now serves as your Tax ID under NTA 2025
- Phone number and email address — for communication about your filing status
- State and LGA of residence — this determines which State IRS receives your filing
Income Information
- Employer name and address — the registered company name and office address
- Annual gross salary figure — your total annual compensation before deductions
- PAYE amount already deducted — the total tax your employer deducted during the year (check your payslip)
- Other income amounts — freelance income, rental income, investment returns, etc.
Documents to Upload (PDFs)
- Payslip or employment contract — showing your salary details (required)
- Employment letter with emoluments breakdown — detailing basic salary, allowances, and benefits (required)
- Bank statement — required if you're self-employed
- Pension contribution certificate — from your PFA, if claiming pension deduction (optional)
Got everything? Let's begin.
Step 1: Select PIT from the Filing Page
Log into your Taxly dashboard. In the left sidebar, click "File Taxes". You'll see a set of tax type cards showing the different returns you can file.
Click the "Personal Income Tax (PIT)" card. The PIT filing form will load with five sections displayed as collapsible panels. Each section has a status indicator — you'll work through them one by one.
Tip: If you've previously started a PIT filing and saved your progress, you'll see your earlier entries already filled in. Taxly auto-saves your work as you go.
Step 2: Personal Information (Section 1)
The first section collects your basic identifying information. Here's what you'll see, as at the time of writing:
| Field | Required? | Notes |
|---|---|---|
| Full name | Yes | Your legal full name as on official documents |
| TIN / Tax ID | Yes | Your Tax Identification Number (e.g. 1234567890) |
| Date of birth | Yes | Date picker format |
| NIN | No | 11-digit National Identification Number (optional field) |
| Phone | Yes | Format: +234 800 000 0000 |
| Yes | Where you'll receive filing updates | |
| State | Yes | Dropdown — determines which State IRS receives your filing |
| LGA | Yes | Populates automatically based on your State selection |
Most of these fields will auto-fill from your Taxly profile if you've completed your profile setup. Check that everything is correct — especially your State and LGA, as these determine which State Internal Revenue Service receives and processes your filing.
Common mistake: Selecting the wrong state. Your PIT is filed with the State IRS where you reside (or where your employer's office is located, depending on state rules). If you're unsure, use the state where your employer deducts and remits your PAYE.
Step 3: Employment & Income Details (Section 2)
This section captures your employment and income information — the numbers that determine how much tax you owe.
| Field | Required? | Notes |
|---|---|---|
| Employment status | Yes | Dropdown: Employed (full-time), Self-employed, or Freelance |
| Employer Name | Yes | Your employer's registered company name |
| Employer Address | No | Registered office address of your employer |
| Commissions / Bonuses (₦) | No | Enter 0 if none |
| Annual gross salary (₦) | Yes | Your total annual compensation before any deductions |
| PAYE deducted (₦) | No | Total PAYE your employer already deducted during the year |
| Other income (₦) | No | Freelance work, rental income, investments — enter 0 if none |
| Source of other income | No | Describe it: Consulting, Rent, Gratuity, etc. |
| Tax year | Yes | The year you're filing for (e.g. 2025) |
Important note on gratuity: Gratuity is taxable income under NTA 2025. If you received gratuity during the tax year, include it in "Other income" and note "Gratuity" as the source. This is a change from the old system where gratuity had different treatment.
If you're self-employed or freelance, select the appropriate option from the Employment status dropdown. The "Employer Name" field still applies — enter your business name or trading name. You'll need to provide bank statements as supporting documents in the upload section.
Tip: Don't stress about getting the numbers perfectly exact. Enter your best figures based on your payslips and records. After you submit, Taxly's accountants will verify everything against your uploaded documents and compute the final amounts.
Step 4: Deductions & Tax Reliefs (Section 3)
This is where you can reduce your taxable income by claiming legitimate deductions. The section includes a helpful reference panel showing the NTA 2025 PIT rate table right in the form.
The NTA 2025 Rate Table (Shown in the Form)
| Taxable Income Band | Rate |
|---|---|
| First ₦800,000 | 0% (tax-free) |
| ₦800,001 – ₦3,000,000 | 15% |
| ₦3,000,001 – ₦12,000,000 | 18% |
| ₦12,000,001 – ₦25,000,000 | 21% |
| ₦25,000,001 – ₦50,000,000 | 23% |
| Above ₦50,000,000 | 25% |
Fields in This Section
| Field | Required? | Notes |
|---|---|---|
| Allowable deductions (₦) | No | Pension + NHF + Life assurance + NHIS contributions |
| Taxable income (₦) | No | Auto-calculated on submit (Gross + Other income − Deductions − Rent relief) |
| Annual rent paid (₦) | No | 20% deductible, max ₦500,000/year under NTA 2025 rent relief |
| Number of dependants | No | Dropdown: 0, 1, 2, 3, 4+. ₦2,500 relief per dependant (under 16 or in full-time education) |
Understanding Allowable Deductions
Allowable deductions include:
- Pension contribution — employee's contribution to RSA (typically 8% of basic + housing + transport)
- National Housing Fund (NHF) — 2.5% of basic salary
- Life assurance premiums — premiums paid on qualifying life insurance policies
- NHIS contributions — voluntary health insurance contributions
Rent Relief
If you pay rent, enter your annual rent amount. The system applies 20% of that figure as a deduction, capped at ₦500,000. For example, if you pay ₦2,000,000 in annual rent, your rent relief is ₦400,000 (20% × ₦2M). If you pay ₦3,000,000, your rent relief caps at ₦500,000.
Dependant Relief
Select the number of children under 16 (or in full-time education) who depend on you. Each qualifies for ₦2,500 in tax relief. It's not a large amount, but it's there — claim it if it applies to you.
Not sure about deductions? If you're uncertain about any of these numbers, leave them blank. Taxly's certified accountants will compute your allowable deductions from the documents you upload. You won't miss out on any relief you're entitled to.
Step 5: Upload Supporting Documents (Section 4)
This section is where you upload the evidence that supports your filing. The form has drag-and-drop upload zones for each document type. All uploads accept PDF format with a maximum file size of 10MB.
Required Uploads
- Payslip / Employment contract — your most recent payslip showing salary breakdown, or your employment contract with compensation details. This is required for all filers.
- Employment letter with breakdown of emoluments — a letter from your employer listing your basic salary, housing allowance, transport allowance, and other benefits. This is required for all filers.
Optional Uploads (But Important)
- Bank statement — required if self-employed or if your income includes sources beyond your primary salary. Shows cash inflows to verify declared income.
- Invoice summary — useful if you have freelance or consulting income with multiple clients.
- Contract documents — any contracts generating income during the tax year.
- Audited financial statements — required if you're self-employed or a business filer with significant revenue.
- Pension contribution certificate — from your Pension Fund Administrator (PFA). You need this to claim pension as an allowable deduction under NTA 2025 Part D.
- Life assurance premium receipt — certificate from your insurer. Required to claim life assurance as a deduction under NTA 2025 Part D.
Important: If you're self-employed, the bank statement and audited financial statements become effectively required — without them, Taxly's accountants cannot verify your declared income and your filing may be delayed.
Tip: Upload the clearest version of each document you have. Scanned documents should be legible. If your payslip is an Excel file, save it as PDF first. The upload zones accept drag-and-drop — just drag the file from your computer directly onto the zone.
Step 6: Declaration & Submit (Section 5)
The final section contains two elements: an information box explaining what happens after submission, and the declaration checkbox.
What the Info Box Says
"After submission, our certified accountants at Taxly will review your filing and process it with NRS. You will receive your official document ID via email within 24 hours."
This is the key value Taxly provides — you submit the information and documents, and professional accountants handle the actual filing with the Nigeria Revenue Service on your behalf.
The Declaration
Tick the declaration checkbox. By checking this box, you confirm that:
- The information you've provided is true, correct, and complete to the best of your knowledge
- You authorise Taxly and its certified accountants to process and file this return with NRS on your behalf
Once you've ticked the box, click "Submit Filing for Processing". That's it — your PIT filing is submitted.
The Filing Summary Sidebar
As you fill out the form, a sidebar (on desktop) or summary panel displays computed totals in real time, as at the time of writing. This includes:
- Tax payable — the estimated amount of PIT owed based on what you've entered so far
- Documents checklist — shows which required documents have been uploaded and which are still missing
- Section completion status — green checkmarks for completed sections, amber for in-progress, grey for pending
This gives you a running picture of your filing status before you submit. If you see something unexpected in the "Tax payable" figure, go back and double-check your income or deductions entries.
What Happens After Submission
Once you click submit, here's the sequence of events:
- Filing status changes to "Submitted" — you'll see this immediately on your dashboard under "My Filings"
- Taxly accountants review your filing — within 24 hours, a certified accountant reviews your form entries against your uploaded documents. They verify income figures, compute deductions, and ensure everything aligns.
- Status moves to "Processing" — your filing has been reviewed and is being submitted to the Nigeria Revenue Service
- Status moves to "Filed" — your return has been submitted to NRS
- Status moves to "Completed" — NRS has accepted your filing
- You receive your NRS Document ID — delivered via email and visible on your Taxly dashboard. This is your proof of filing.
You can track all of this in real time from the "My Filings" section of your dashboard. No need to call anyone or check manually — the status updates automatically.
Timeline expectation: From submission to receiving your Document ID typically takes 24 to 48 hours. During peak filing periods (approaching deadlines), it may take slightly longer.
Common Mistakes to Avoid
Based on thousands of filings processed through Taxly, here are the errors that trip people up most often:
- Wrong State/LGA — your PIT goes to the wrong State IRS and has to be redirected. Double-check before submitting.
- Using net salary instead of gross — the "Annual gross salary" field needs your salary BEFORE deductions, not the amount you receive in your bank account.
- Forgetting to include other income — rental income, freelance earnings, and gratuity all count. Under-declaring income can cause issues later.
- Uploading blurry or password-protected PDFs — accountants need to read your documents. Make sure PDFs are clear and accessible.
- Not uploading the employment letter — the payslip alone isn't always enough. The employment letter with emoluments breakdown provides the full picture of your compensation structure.
Frequently Asked Questions
Do I need to file PIT if my employer already deducts PAYE?
Yes. PAYE is the tax payment mechanism — your employer paying tax on your behalf each month. Filing the annual PIT return is a separate compliance obligation. The annual return confirms your total income, validates PAYE calculations, and qualifies you for a Tax Clearance Certificate.
What if I don't know my exact deductions?
Leave the deductions fields blank. Upload your pension certificate and other supporting documents. Taxly's accountants will compute the correct deductions on your behalf and ensure you claim everything you're entitled to.
Can I edit my filing after submission?
Once submitted, the filing enters the review queue. If you need to make changes, contact Taxly support before the filing is processed with NRS. Early corrections are straightforward; changes after NRS submission require an amended return.
What tax year should I select?
Select the year your income was earned. If you earned the income in 2025, select tax year 2025 — even if you're filing in 2026. The filing year and the tax year are different things.
Ready to file your PIT?
Create your Taxly account, gather your documents, and follow this guide step by step. Your filing will be processed by certified accountants and submitted to NRS on your behalf.
Start Filing on Taxly →