Kaduna State tax: PAYE and personal income tax in 2026

The Kaduna State Tax (Codification and Consolidation) Law 2020 puts KADIRS, tax clearance, presumptive tax, land use charge, school, hotel and restaurant tax, gaming tax and the schedule of approved rates and levies in one law.

Section 103 says no rate or levy is payable to the State or a local government except those listed in the Law's Schedules, and every revenue office must display a chart of the approved rates.

Presumptive tax is for traders who keep no records. You are placed in a micro, small or medium band; for example a general trader pays N2,500, N10,000 or N50,000 a year, a hair salon N2,500, N12,000 or N25,000, and a restaurant N2,500, N35,000 or N100,000. Returns are due within 90 days of the start of the year, objections within 15 days of the assessment, and a 1% rebate applies for keeping records and filing on time.

Business premises registration: for a sole owner or partnership shop in Kaduna town, N500 for the form, N7,000 on first registration and N5,000 a year to renew. The first registration and renewal are N5,000 and N3,000 in Zaria and Kafanchan, and N2,000 and N1,500 elsewhere.

Development levy: N1,000 a year for every taxable adult resident, or whatever amount the Governor sets by gazette.

Land use charge is payable by the owner on all real property, assessed by the local government revenue committee with KADGIS. Private schools also pay an education tax of 5% of fees per child per year.

Register for a TIN under E-Services on the KADIRS website, using your NIN if you are an individual or your CAC documents if you are a business. KADIRS says the TIN is generated straight away.

Log in to the KADIRS portal with your TIN, submit your annual returns and confirm the last three years are settled. After the tax officer approves, the certificate is available to download.

The law allows two weeks for issue (section 33). Current-year income tax is not required unless you are leaving the state for good. Presumptive tax payers get a certificate once all assessed tax is paid (section 57).

KADIRS says you can pay PAYE, direct assessment, withholding tax, capital gains tax, business premises fees and other state levies online, and check a receipt by its payment reference number or serial number.

Tax deducted must reach KADIRS within 30 days. Failure adds a penalty of 10% of the tax per year plus interest at five percentage points above the Central Bank policy rate (section 122). Unpaid presumptive tax carries a 5% per year penalty (section 63).

KADIRS head office is No. 8/9 Bima Road, by Marafa Estate, Kaduna. The law sets business premises fees separately for Kaduna town, for Zaria and Kafanchan, and for the rest of the state.