Delta State tax: PAYE and personal income tax in 2026

The Delta State Internal Revenue Service Law 2020, in force from 13 May 2020, created DSIRS as the body with exclusive power to impose and collect state taxes and levies. It replaced the Delta State Internal Revenue Consolidation Law 2009.

DSIRS lists these state heads: PAYE and direct assessment, minimum tax, back duty, capital gains tax, landed property, stamp duty, withholding tax, road taxes, betting and casino taxes, and education and development levies. It publishes no amounts for the levies.

Withholding tax on DSIRS's table: 5% on construction and contracts (not sale of goods); 10% for companies and 5% for individuals on consultancy, management, technical services and commissions; 10% on rent, royalties and director's fees.

Register for an S-TIN (the Delta payer ID) on the DSIRS self-service portal at selfservice.deltairs.com. You can search for an S-TIN and update a tax ID from the DSIRS home page.

DSIRS also publishes registration forms for self-employed people and for employees, on its Downloads page.

The eTCC covers the three years before the year you apply. DSIRS says it is issued within 72 hours after payment and filing of all documents, at no processing fee.

Self-employed applicants apply to the assessment office for their area with receipts for three years. Employees bring a letter from the employer stating income and tax remitted for each of the three years, and apply to the assessment office for the employer's location.

A lost eTCC is re-issued for N2,500, with a sworn affidavit and police report. A certificate can be checked on the DSIRS website.

Under section 41 of the 2020 law, no certificate is issued to anyone who deducted PAYE or withholding tax and did not remit it, and the Service must give reasons within two weeks if it refuses.

Pay at the designated banks, which issue the tax receipt, or online on the DSIRS payment portal (payment.deltabir.com). A receipt can be checked on the DSIRS site.

Under the 2020 law, tax deducted must reach DSIRS within 30 days. Failure adds a penalty of 25% of the tax plus interest at the monetary policy rate (section 55). Unpaid tax adds 10% and interest at the Central Bank minimum rediscount rate (section 40).

DSIRS headquarters is Revenue House, 105 Airport Road, opposite Total Filling Station, Warri. The site also shows a Revenue House in Asaba. Office hours are 8am to 5pm, Monday to Friday.