Federal Capital Territory
Online FilingFCT Internal Revenue Service
Short Name
FCT-IRS
State Code
FCT
Payment Channels
4 Available
Contact Information
Address
Revenue House, Plot 901 Constitution Avenue, CBD, Abuja
Phone
09-2900370Website
https://fctirs.gov.ngPayment Channels
Filing Deadlines
PAYE Remittance
Monthly employer obligation
Self-Assessment
Individual annual tax return
Annual Returns (Employers)
PAYE reconciliation submission
Penalty Rates
Self-Assessment Checklist
Tax Identification Number (TIN)Required
Your unique tax ID - obtain from FIRS if you don't have one
Valid ID (NIN, Passport, or Driver's License)Required
Government-issued identification
Bank Verification Number (BVN)Required
Required for linking financial records
Income records for the yearRequired
Employment letters, contracts, invoices
Pension contribution receipts
If applicable - reduces taxable income
NHF contribution receipts
National Housing Fund contributions
Life insurance premium receipts
If applicable - up to allowed limit
Rent receipts
Rent relief up to ₦500,000 per annum
Previous year's tax clearance
For reference and carryforward
Estimated time: 30-60 minutes if documents are ready
Need help? 09-2900370
Upcoming 2026 Deadlines
View Full CalendarImportant Notes
- •Tax administered by FCT-IRS
- •File online at https://fctirs.gov.ng
- •Tax clearance certificate required for various transactions
- •PAYE remittance must be within 10 days of salary payment