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Lagos State Tax Guide

Tax Services in Lagos

Everything you need to know about tax compliance, filing, and verification with the Lagos State Internal Revenue Service (LIRS).

Tax Authority
Official Regulatory Body
Lagos State Internal Revenue Service (LIRS)

Lagos is the economic hub of Nigeria. Tax compliance here is managed by the LIRS. Residents are subject to Personal Income Tax (PIT) under the Pay As You Earn (PAYE) scheme or Direct Assessment for self-employed individuals.

Visit Official Portal
The Good Shepherd Building, Block H, Plot H1, Central Business District, Alausa, Ikeja, Lagos

Compliance Risks in Lagos

Tax OffenseStatutory Penalty
Late filing of annual returns₦50,000 for corporate entities; ₦5,000 for individuals.
Failure to deduct PAYE10% of the tax due, plus interest at the prevailing bank rate.

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Practical Case Studies

"A tech startup in Yaba filing PAYE for 20 employees via eTax."

"A professional consultant in Lekki applying for TCC after Direct Assessment."

Need Expert Help?

Get connected with tax consultants in Lagos who understand LIRS regulations.

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If you have a standard Personal Income Tax (PIT) return only (Salary/Employment income, and common reliefs such as Pension, NHF, NHIS, and Life Assurance), you can file seamlessly with Blackgoat Basic. Roughly 65% of Nigerian taxpayers are eligible for this standard filing category.

Examples of situations included in a Standard PIT Return:

  • Employment Income (PAYE) from one or more employers
  • Interest and Dividends (where WHT is final tax)
  • Consolidated Relief Allowance (CRA)
  • Pension Contributions (RSA)
  • National Housing Fund (NHF) Contributions
  • National Health Insurance Scheme (NHIS) Contributions
  • Life Assurance Premiums
  • Business Expenses (for specialized Self-Employed filings)

Blackgoat Advanced (for situations not included in Standard Return):

  • Complex Capital Gains adjustments
  • Foreign Income with double taxation treaty claims
  • Complex Trust or Estate income
  • Business Income requiring audited financial statements
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Blackgoat Guarantees

100% Accurate Calculations Guarantee: If you pay a State Internal Revenue Service (SIRS) or NRS (formerly FIRS) penalty or interest because of a Blackgoatcalculation error, we'll pay you the penalty and interest. You are responsible for paying any additional tax liability you may owe. This guarantee is good for the lifetime of your tax return, defined as six years from the date you filed it.

Maximum Tax Savings Guarantee: If you get a larger refund or smaller tax due from another tax preparation method by filing an amended return, we'll refund the applicable Blackgoat purchase price paid. This guarantee is applicable to the specific tax year filed.

Audit Support Guarantee: If you receive an audit letter from a State Board of Internal Revenue or NRS (formerly FIRS) based on your Blackgoat individual or business return, we will provide one-on-one question-and-answer support with a tax professional. We will not represent you before the tax authority or provide legal advice unless you have purchased the Audit Defense add-on.

Satisfaction Guaranteed: You may use Blackgoat Online without charge up to the point you decide to print or electronically file your tax return. Printing or electronically filing your return reflects your satisfaction with Blackgoat Online.

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