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NaijaphiliaBlog:
Here are the answers to your questions:

A. TAX FOR FREELANCERS
In Nigeria's new tax law, the taxation threshold has increased from ₦300,000 to ₦800,000 per year

That is, if your annual income is ₦800,000 or less, you pay zero tax.

Above that, progressive tax rates of 15-25% apply depending on your income.

Here is how you calculate it:
STEP 1: Convert all your earnings to naira. (NB: If you deal in investments such as Crypto, only your profits are taxable).

STEP 2: Calculate your tax by applying the below tax bands (if you know how to use MS Excel, it would come in handy):

₦0 - ₦800,000: 0% (tax-free)
₦800,001 - ₦3M: 15%
₦3M - ₦12M: 18%
₦12M - ₦25M: 21%
₦25M - ₦50M: 23%
Above ₦50M: 25%

STEP 3: File your tax returns. If you are filing for Lagos State, use this link:

https://etax.lirs.net/

B. STATE OF RESIDENCE
In Nigeria, state of residence for tax purposes is defined under the
Personal Income Tax Act (PITA) as the state where an individual has a "place of residence" or "principal place of residence" available for their domestic use on January 1st of the assessment year.

This is typically the state nearest to their workplace or usual home, determining which state collects their income tax.

Here are further explanations:

1. If an individual has multiple residences, the principal place of residence is the one closest to their place of work.

2. That state of residence has the right to tax an individual’s worldwide income.

3. Similar to international standards, a person is only considered to be a "taxable resident" in Nigeria if they are present in the country for at least 183 days in a 12-month period.

In your specific case, since you stay in both Lagos and Ogun, in which state did you live up to 183 days between 1st January and 31st December 2025? That is your state of residence.

I hope this helps.

Thank you very much

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I'm a freelancer, how can I fill that as the money I earn isn't static?

Also, I stay in both Lagos and Mowe. How will I go about the state of residence?