Edo State tax: PAYE and personal income tax in 2026

The Edo State Revenue Administration Law 2012 sets up the Edo State Board of Internal Revenue and the Edo State Internal Revenue Service, and lets the Service issue a taxpayer identification number to every person taxable in the state.

The Edo State Land Use Charge Law 2012 replaces ground rent, tenement rate and property tax with one yearly Land Use Charge on real property.

EIRS also publishes regulations that bar private consultants and agents from assessing and collecting personal income tax for the state, and that govern data sharing between EIRS and other government bodies.

Land Use Charge: charged every year on real property, with a demand notice from the Commissioner for Lands, Survey and Housing. Late payment adds 10% after 45 days, 20% after 75 days and 30% after 105 days, and after 135 days the state can sue and add 31% interest.

Consumption tax: at least 5% of the bill at hotels, event centres and restaurants, under the Hotels and Event Centres Occupancy and Restaurant Consumption Law 2011.

Development levy: EIRS lists 3% of the contract sum.

Stamp duty is listed at 3% of the amount stated in the document, and capital gains tax at 10% of the gain on selling a fixed asset.

Withholding tax on EIRS's table: 10% on rent, interest and dividends; 5% on consultancy, contracts, construction, management services, commissions and royalties.

Create an account on the ERAS portal at eras.eirs.gov.ng, choosing individual or company; sign-in uses your email address or RIN.

Employers apply to the tax authority with a letter stating the nature of the business and proof of registration or incorporation. Once approved, the business gets a reference number to quote on all correspondence and Form G, the employer's remittance form.

The certificate shows that tax on your income for the three years before the current year is paid. EIRS says it is issued within two weeks of a demand, and current-year tax is not required unless you are leaving the country for good.

Self-employed applicants need the Tax Form A, notice of assessment, e-payment receipt or bank teller, receipts for the relevant years, and evidence of TIN. Employees need the application, Form H2 signed and stamped by the employer, evidence the tax was remitted, TIN and passport photographs.

No certificate is issued to anyone who deducted PAYE or withholding tax and did not remit it.

EIRS lists a TCC as required for government contracts, company or business name registration, building plan approval, certificate of occupancy, property transfers, plot allocation, trade licences and market stall allocation.

Anyone can check a certificate at the Verify eTCC page on eras.eirs.gov.ng.

Pay online through the EIRS e-payment page linked from eirs.gov.ng, or with a bank teller; keep the e-payment receipt or teller, which EIRS asks for in a tax clearance file.

Under the Revenue Administration Law 2012, tax withheld must reach the Service within 30 days. Failure adds a penalty of 10% of the tax per year plus interest at the prevailing commercial rate (section 48); unpaid tax carries interest at the Central Bank commercial rate (section 38).

Head office is 80 New Lagos Road, Benin City. EIRS lists 59 tax offices, mostly in Benin City neighbourhoods such as GRA, Ogida, Uselu and Sapele Road, plus local government towns including Auchi, Ekpoma, Uromi, Irrua, Ubiaja, Igarra, Fugar and Okada.