Register for a Taxpayer Identification Number, file a return, settle a demand notice or renew a vehicle licence — online, at any hour, through an accredited channel, with an electronic receipt anyone can verify. No revenue officer may take your cash.
Nine services, each available end to end without a visit to Revenue House.
₦58.4bn
IGR collected
Financial year 2025
1421,000
Registered taxpayers
Individuals, businesses, corporates
486,000
Vehicles licensed
All categories on the State register
20
LGAs covered
An area revenue office in every one
Every naira the State collects passes through the same seven stages. Enforcement is the last of them, and it only exists because the first six sometimes fail.
Field capture of premises and property with coordinates and photographs, so the register reflects what is actually happening in the State.
One taxpayer, one Taxpayer Identification Number, verified against NIN and CAC records. Free, and issued the same day.
Chargeable income, turnover or value determined under the law, with the computation shown on the face of the assessment.
A demand notice carrying a payment reference that works at any accredited bank, POS terminal or USSD channel in the country.
Fourteen banks, six payment providers, eight channels — settling straight into the State treasury single account.
Daily matching of bank settlement against the revenue ledger, with an audited monthly return to the Accountant-General.
Recovery of undisputed arrears, after notice and after the objection window has closed. Never while an objection is pending.
Collections by year, month, category, MDA and local government area, published as open data anyone can check.
Each page sets out who it applies to, what it costs, the process step by step, the documents required and what happens if you do not comply.
Free · same day
The Taxpayer Identification Number every individual and business in the State must hold.
StartFrom ₦2,000 · 10 days
Registration of each shop, office, warehouse or workshop a business operates from.
Start₦2,000 · 14 days
Proof you have discharged your liability for the three preceding years.
StartMonthly · due the 10th
Employer filing of the monthly schedule and remittance of tax deducted from staff.
StartAnnual · due 31 March
The annual return route for the self-employed, partners and professionals in practice.
StartWithin 30 days
Deduction at source on rent, contracts, fees, commission, dividends and interest.
Start30 days from execution
Stamping of tenancy agreements, deeds and powers of attorney between individuals.
Start5% · due the 20th
The hospitality charge collected from the consumer and remitted by the operator.
StartAnnual · due 30 June
The consolidated property charge replacing ground rent and tenement rate.
StartWhether the bill is ₦500 or ₦95 million, the process is identical — and no revenue officer is anywhere in it.
It is on every demand notice and in the taxpayer portal, and can be generated on demand for a self-assessed charge. It identifies you, the revenue head and the amount, so nothing can be misapplied.
Bank branch, POS terminal, online card, bank transfer, USSD, Remita, direct debit or the designated cash office. Fourteen banks and six payment providers accept the reference.
Issued immediately on electronic channels. It carries a receipt number, the revenue head code and your TIN, and any third party can verify it without contacting you.
Collections have grown from ₦23.1 billion in 2019 to ₦58.4 billion in 2025 — a 153 per cent increase achieved without raising a single State rate. The growth came from consolidating collection accounts, removing 214,000 duplicate taxpayer records and enumerating economic activity that had simply never been recorded.
Cost of collection fell over the same period from 7.9 per cent to 4.1 per cent, and the share of revenue arriving through electronic channels rose from 43 per cent to 96 per cent.
104.3%
Of target attained
4.1%
Cost of collection
96%
Collected electronically
Naira, as reported in the audited accounts of the State.
Nothing outside the published schedule may lawfully be demanded of you. Every head carries a code, an amount and the statutory instrument that authorises it.
Personal income tax in its two forms — PAYE and direct assessment — together with withholding tax, capital gains tax, stamp duties…
View headsCharges for a specific service rendered by a State ministry, department or agency: registrations, certifications, searches, inspec…
View headsSums imposed for late filing, late payment, non-registration, obstruction of a revenue officer, environmental infraction or breach…
View headsAnnual permissions to carry on a regulated trade or activity within the State — liquor, signage, quarrying, private security, ente…
View headsStatutory contributions imposed on a class of persons or premises rather than on income: development levy, business premises levy,…
View headsProceeds from goods and services sold by Government — tender documents, publications, laboratory tests, guest house accommodation …
View headsGround rent, shop and stall rent, rent on Government quarters, warehouses, market lock-up shops and leases of State land.…
View headsVehicle registration, licence renewal, roadworthiness, plate number allocation, hackney permits, driver licensing and every other …
View headsWhat you owe, when it falls due, what relief you are entitled to and what happens if you ignore it — set out for each kind of taxpayer.
Gazetted rates, filing deadlines, enumeration exercises, enforcement operations and revenue milestones.
Public notice
7 Aug 2026
The State Board of Internal Revenue has published the schedule of approved revenue heads in force for the current year. No State rate has been increased.
Read more
Deadline
31 Jul 2026
Every employer in the State must file the annual return of emoluments and tax deducted by 31 January. Late filing attracts ₦500,000 for a corporate employer.
Read more
Service update
23 Jul 2026
Taxpayers may now settle any demand notice by dialling their bank USSD string and entering the payment reference — no internet connection required.
Read moreAccredited collecting banks
Any of these banks will accept a Service payment reference at any branch in Nigeria.
Registration is free and issued the same day. Every service is online, every payment is electronic, and every receipt can be verified by anyone in seconds.
info@sirs.gov.ng • Taxpayer service desk 0800 IGR HELP • Revenue House, Ahmadu Bello Way, Kano