Why State Tax Portals Matter in Nigeria
State tax portals are the online platforms where taxpayers file returns, pay tax and view their records with the state revenue service. Under the Nigeria Tax Act 2025, which took effect on 1 January 2026, personal income tax is still collected at state level for most individuals. PAYE goes to the state where the employee lives, not the state where the company is registered.
Nigeria has 36 states and the FCT, and each runs its own revenue service with its own website. That makes it important to know the right portal. This guide lists the tax portals in Nigeria for every state and the FCT, with a direct link for each. Use it to file annual returns, which are generally due by 31 March of the following year.
State Tax Portals in Nigeria: All 36 States and the FCT
Before you file, get familiar with the dates behind these portals. Our guide to salary, tax and pension deadlines every Nigerian employer should know shows what falls due each month. Here is each state, in alphabetical order.
Abia. Abia deployed a withholding tax payments platform in 2025. File at abiairs.gov.ng.
Adamawa. ADIRS lists its tax types and tax office locations online. Use ad-irs.adamawastate.gov.ng.
Akwa Ibom. AKIRS planned to digitalise and widen its tax net in 2025. Use akirs.ak.gov.ng.
Anambra. AIRS sends tax demand notices to residents by text message. Use tax.services.an.gov.ng.
Bauchi. Bauchi’s revenue board has launched tax automation. Use birs.bu.gov.ng.
Bayelsa. Bayelsa has sealed firms over unpaid tax, so file early. Use bir.by.gov.ng.
Benue. BIRS has sealed the premises of firms in tax default. Use birs.be.gov.ng.
Borno. Borno trained 83 revenue officers on its tax automation system. Use birs.bo.gov.ng.
Cross River. CRIRS suspended its tax assessment process for review under the new tax reform. Use crirs.crossriverstate.gov.ng.
Delta. Delta reaffirmed its ban on roadblock revenue collection, so pay through official channels. Use deltairs.com.
Ebonyi. EBSIRS publishes its business premises permit procedure on the state website. Use tax.ebsirb.eb.gov.ng.
Edo. Edo insists on cashless revenue collection through digital channels. Use eirs.gov.ng.
Ekiti. Ekiti’s revenue agency allayed fears of frozen accounts under the new tax laws. Use ekitistaterevenue.com.
Enugu. Enugu recorded ₦406.7 billion in internally generated revenue in 2025. Use irs.en.gov.ng.
FCT (Abuja). FCT-IRS collected ₦262 billion from Abuja residents in 2024. Use fctirs.gov.ng.
Gombe. Gombe grew its internally generated revenue from ₦6.8 billion to over ₦40 billion in six years. Use irs.gm.gov.ng.
Imo. Imo’s revenue service asked hotels and restaurants to add 5% consumption tax to bills. Use iirs.im.gov.ng.
Jigawa. Jigawa introduced a digital tax payment system. Use jsirs.org.ng.
Kaduna. KADIRS aims to generate ₦120 billion in 2026. Use kadirs.kdsg.gov.ng.
Kano. KIRS is pursuing a NIN-backed tax reform. Use kirs.gov.ng.
Katsina. Katsina unveiled an e-tax billing system. Use irs.kt.gov.ng.
Kebbi. Kebbi amended its law on collecting state and local revenue in 2023. Use irs.kb.gov.ng/etax.
Kogi. KGIRS began a sensitisation drive on the new tax laws in July 2026. Use irs.kg.gov.ng.
Kwara. KW-IRS says its taxpayer records have passed 1.4 million. Use irs.kw.gov.ng.
Lagos. LIRS wants employers to file annual returns by 31 January. File at etax.lirs.net.
Nasarawa. Nasarawa stopped cash payment of tax. Use irs.na.gov.ng.
Niger. NGSIRS has moved to curb illegal tax collection and push automation. Use ngsirs.gov.ng.
Ogun. OGIRS taxpayers who lose their TIN can recover it online. Use portal.ogetax.ogunstate.gov.ng.
Ondo. ODIRS reported ₦60 billion in revenue for 2025. Use iondo.ondostate.gov.ng or odirs.ng.
Osun. Osun’s Internal Revenue Service has run a public campaign urging residents to pay tax. Use irs.os.gov.ng.
Oyo. Oyo tells business owners to file annual returns or face sanctions. Use bir.oyostate.gov.ng or selfservice.oyostatebir.com.
Plateau. PSIRS has said that, from 2022, residents are expected to hold a TIN. Use psirs.gov.ng.
Rivers. RIRS banned unauthorised tax collection by government agencies in March 2026. Use riversbirs.gov.ng.
Sokoto. Sokoto IRS withdrew a monthly e-filing directive and reaffirmed annual compliance. Use itas.irs.sk.gov.ng.
Taraba. Taraba’s revenue board warns taxpayers not to pay into private accounts. Use tarabaitas.ng or mda.tarababir.gov.ng.
Yobe. Yobe barred revenue agents from handling cash. Use irs.yb.gov.ng.
Zamfara. Governor Lawal abolished cash revenue collection in March 2026. Use irs.zm.gov.ng.
Match the address to your state revenue service before you enter payment details. Then add your filing dates to a payroll calendar so PAYE and returns never slip. Your payslips should also show PAYE clearly, as our guide on what information should appear on an employee payslip explains.
Who files where. Individuals file personal income tax with the revenue service of the state where they live. Employers remit PAYE to the state of each employee’s residence. A company with staff in Lagos, Ogun and Abuja may therefore need three portals from this list, not one.
What to prepare. Features differ from state to state, but the core job is the same: register, file and pay. Many portals also show your filing history, which helps when you need proof that you are compliant. Keep your Tax ID, payslips and PAYE schedule ready before you log in.
What employers risk. Business Day reports that PAYE penalties under the new tax administration law can reach 40 per cent. Old payroll rules also deduct the wrong amount. Since 1 January 2026, the first ₦800,000 of annual income is taxed at 0% and the old 7% to 24% bands gave way to a 0% to 25% scale. Check that your payroll uses the new bands before you file.
Mistakes to avoid.
- The first is remitting PAYE to the wrong state. Use the employee’s state of residence, not your head office.
- The second is keeping staff addresses out of date, which sends tax to the wrong place when people relocate.
- The third is leaving filing to the last week, when pressure is highest and errors cost the most.
- Finally, make sure the figures on your payslips match what you file. Mismatches invite questions from the revenue service.
Once you know your portal, plan around it. Add your filing dates to a payroll calendar so PAYE and returns never slip. Your payslips should also show PAYE clearly, and our guide on what information should appear on an employee payslip explains how.
Check Your State Tax Portal Today
State tax portals are the fastest route to filing on time. Every state and the FCT now has an online channel, so there is little reason to queue at a revenue office. Knowing the right tax portals in Nigeria for you and your employees also helps you avoid penalties and keeps your records clean.
Share this list of state tax portals with your finance team and new hires. Then find your state above and open your state tax portal today. Confirm your Tax ID, check your filing status and file before the deadline. Salario can then help you calculate PAYE correctly under the new bands and prepare the figures every state tax portal asks for.