The Federal Capital Territory Internal Revenue Service (FCT-IRS) has directed all taxable residents of the FCT to submit their personal income tax returns for the 2025 tax year on or before March 31, 2026.

The directive applies to employees, self-employed individuals, business owners, professionals, and elected or appointed public office holders, according to a statement issued on Monday by the Head of Corporate Communications, Mustapha Sumaila.

The service said all eligible taxpayers are required to declare income earned from all sources between January 1 and December 31, 2025, including details of deductions and other relevant information.

The filing requirement covers workers under the Pay As You Earn (PAYE) scheme, as well as individuals operating in the informal sector.

FCT-IRS said the directive is backed by relevant provisions of the 1999 Constitution, the Nigeria Tax Administration Act 2025, the FCT-IRS Act 2015, and the 2026 Personal Income Tax Guidelines issued by the Joint Revenue Board.

Taxpayers were advised to submit their returns through the FCT-IRS online self-service portal or visit any FCT-IRS office to complete the process.

The agency warned that failure to comply with the March 31 deadline could attract penalties, interest charges, and possible civil or criminal sanctions, including estimated tax assessments on defaulters.

Speaking at a recent FCT-IRS Stakeholders’ Engagement Forum, the Acting Executive Chairman, Michael Ango, urged residents to comply voluntarily with tax regulations, noting that tax revenue supports infrastructure development, security, healthcare and education within the FCT.

The Federal Government began implementing a new tax framework on January 1, 2026, following the introduction of four major tax laws, including the Nigeria Tax Act 2025 and the Nigeria Tax Administration Act 2025.