LIRS Extends Income Tax Filing Deadline to April 21 

The Lagos State Internal Revenue Service (LIRS) has extended the deadline for filing individual annual income tax returns to April 21, 2026.

The agency disclosed this in a statement signed by Monsurat Amasa-Oyelude on Friday, citing increased demand on its electronic tax filing platform.

The extension follows a surge in usage of the LIRS eTax platform after the previous deadline was moved to April 14.

The agency said the decision was taken to give taxpayers additional time to complete their filings without disruption.

What the LIRS is saying 

LIRS attributed the extension to heightened activity on its digital tax platform and the need to accommodate taxpayers.

• “In view of this development, and to ensure that all taxpayers are provided with adequate opportunity to successfully complete their filings, LIRS hereby announces a further extension of the deadline, now set for April 21, 2026.”  
• “This additional extension is granted in consideration of the overwhelming response and to enhance taxpayer convenience, while maintaining the integrity and accuracy of submissions.”  

The agency also emphasised that this extension should be considered final, urging taxpayers to comply promptly with filing requirements.

Get up to speed 

The extension is part of a series of deadline adjustments made by LIRS to improve compliance.

• On February 25, the agency directed taxpayers to file their annual returns for the 2026 year of assessment on or before March 31.
• The deadline was later extended to April 14 to give taxpayers more time to complete the process.
• Increased engagement with the eTax platform has since led to further adjustments to the timeline.

These measures reflect ongoing efforts to improve tax compliance and streamline the filing process.

More insights 

LIRS continues to push for full adoption of its electronic tax filing system.

• All tax returns must be submitted through the LIRS eTax platform, which remains the only approved channel.
• The agency noted that increased usage of the platform demonstrates growing compliance among taxpayers.
• Digital filing is expected to improve efficiency, reduce errors, and enhance transparency in tax administration.

The shift toward digital systems is part of broader reforms to modernise tax collection in Lagos State.

The LIRS has reiterated the importance of timely compliance with tax obligations.

• Filing annual income tax returns is a statutory requirement for all eligible taxpayers.
• Failure to comply may result in the agency attracting penalties under existing tax laws.

What you should know 

At the federal level, the tax environment has undergone significant changes with the introduction of new laws.

• In January, the federal government implemented two additional tax laws, adding to two others that came into force last year.
• The four new laws include the Nigerian Revenue Service Establishment Act, the Joint Revenue Service Establishment Act (commenced June 26, 2025), the Nigerian Tax Act (NTA), and the Nigerian Tax Administration Act (NTAA).