FCT (Abuja) State tax: PAYE and personal income tax in 2026

FCT-IRS works under the Federal Capital Territory Internal Revenue Service Act, 2015, passed by the National Assembly. It is the only state-level revenue service in Nigeria created that way.

Its First Schedule covers the Personal Income Tax Act, the Capital Gains Tax Act, the Stamp Duties Act, the Federal Capital Property Tax Regulation and any enactment imposing taxes and levies within the Territory.

FCT-IRS lists these local heads of charge: business premises registration fees, naming of street registration fees, certificate of occupancy fees and ground rent, development levy, right of occupancy fees on FCT-owned urban land, entertainment and event centre tax, road taxes, pools betting, lotteries, gaming and casino taxes, and market taxes and levies.

Business premises registration, development levy, ground rent and naming of street fees are all named on the FCT-IRS Tax Types page. The page gives no rates, so check the amount on the bill from the tax office.

Entertainment and event centre tax and market levies apply to venue and market operators.

The TIN is requested on the Joint Tax Board portal, reached from the FCT-IRS home page or the JTB mobile app, and is free. An individual enters BVN, date of birth and names exactly as on the BVN slip; a business enters its registration number. The certificate is sent by e-mail.

A lost TIN can be retrieved by dialling *7737*22# from the registered phone.

With the TIN, an account is created on the FCT-IRS Self Service portal at fcttaxportal.fctirs.gov.ng/selfservice to file returns and manage payments.

Customs and the GIFMIS payment platform accept only a federal (FIRS) TIN, so a business that imports or is paid through GIFMIS needs one from a FIRS office as well.

Apply in writing to the Tax Controller of the FCT-IRS tax office that holds the TIN, with a completed Form A and either the previous TCC or three years of income evidence such as payslips.

For employees under PAYE the checklist adds the employer's Form H1 and Form G, evidence of PAYE paid, evidence of pension, NHF, NHIS and life assurance deductions, TCC Form 802, a staff ID and payslips for January, April, September and December of the previous three years.

The Act sets two weeks for a decision and the FAQ gives a maximum of 14 days. A TCC runs to 31 December of the year it is issued, and a shorter restricted TCC can be issued. It can be verified online on the FCT-IRS site.

Section 31(5) of the Act requires a three-year clearance for the Minister's consent to property deals, a certificate of occupancy, contractor registration, government contracts, building plan approval, licences and permits, FCTA loans and motor vehicle registration. No TCC is issued to someone who has not remitted PAYE or withholding tax collected.

Generate a Remita RRR at remita.net by choosing the tax, then pay online or at any commercial bank. Quickteller and eTranzact are also listed on the FCT-IRS home page. Cash is not accepted at tax offices.

Paid the wrong tax type: submit a written complaint at the tax office naming the tax paid and the one intended.

Section 34(3) of the Act adds 10% to tax not paid on time, with interest at the CBN commercial rate. Under section 62, PAYE or withholding tax deducted and not remitted within 30 days costs the tax plus 10% a year and interest.

Headquarters: No 3 Abriba Close, off Yola Street, Area 7, Garki. Area tax offices include Asokoro, Bwari, Central Area, Garki, Gwagwalada, Gwarinpa, Karu, Kaura, Kubwa, Kuje, Lugbe, Maitama, Utako and Wuse, plus a separate MDA Tax Office. Call centre 0700 220 0002.