States/Kebbi

Kebbi

Kebbi State Internal Revenue Service

Short Name

KBIRS

State Code

KB

Payment Channels

1 Available

Contact Information

Address

Birnin Kebbi, Kebbi State

Payment Channels

Bank Transfer

Filing Deadlines

PAYE Remittance

Monthly employer obligation

10th of the following month

Self-Assessment

Individual annual tax return

March 31st of the following year

Annual Returns (Employers)

PAYE reconciliation submission

January 31st of the following year (for employers)

Penalty Rates

Late Filing₦100,000 first month + ₦50,000 per subsequent month
Late Payment10% of tax + interest at CBN MPR (currently 27%)

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

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Pension contribution receipts

If applicable - reduces taxable income

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NHF contribution receipts

National Housing Fund contributions

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Life insurance premium receipts

If applicable - up to allowed limit

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Rent receipts

Rent relief up to ₦500,000 per annum

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Previous year's tax clearance

For reference and carryforward

Estimated time: 30-60 minutes if documents are ready

Need help? Visit the tax office

Upcoming 2026 Deadlines

View Full Calendar
PAYE remittance due for December
2026-01-10
WHT remittance due for December
2026-01-21
Employer annual PAYE returns due
2026-01-31
PAYE remittance due for January
2026-02-10
Individual self-assessment deadline
2026-03-31
Company income tax filing deadline
2026-06-30
PAYE remittance due for March
2026-03-10
PAYE remittance due for April
2026-04-10

Important Notes

  • Tax administered by KBIRS
  • Contact office for filing
  • Tax clearance certificate required for various transactions
  • PAYE remittance must be within 10 days of salary payment
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