How to File Taxes in Federal Capital Territory (FCT) (2026)
Educational overview onlyânot legal or tax advice. Verify requirements on official portals and with a qualified adviser.
This guide explains how employers, employees, and residents typically interact with Federal Capital Territory Internal Revenue Service (FCT-IRS) under Nigeriaâs 2026 tax framework, and where federal (NRS) company filing fits in.
1. Employees, PAYE, and personal income tax
Employers usually deduct PAYE from salaries and remit to the tax authority for employeesâ place of residence (rules can varyâconfirm with Federal Capital Territory Internal Revenue Service (FCT-IRS)). Self-employed and other direct taxpayers often file or reconcile through the same state revenue service. Use your Federal Capital Territory (FCT) official links below for e-filing, registration, and contacts.
Federal Capital Territory (Abuja)
The FCT is not a state; tax administration for the territory is handled through the FCT Internal Revenue Service rather than a âstate IRSâ elsewhere. Residents and employers in Abuja should rely on FCT-IRS channels and NRS guidance for federal taxes.
Note: FCT is not a state; tax administration differs from state IRS models.
2. Companies and federal (NRS) filing
Corporate income tax and many federal business levies are administered by the Nigeria Revenue Service (NRS) (successor to FIRS under the 2025 reforms). For step-by-step business returns, use our How to file a business tax return in Nigeria guide and the official NRS website.
3. Individual annual return
For personal income tax returns beyond monthly PAYEâdeductions, reliefs, and deadlinesâsee How to file an individual tax return in Nigeria and Nigerian Tax Act 2025 overview.
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