Abuja (FCT) Business Taxes in 2026: FCT-IRS, PAYE, Ground Rent and Levies

The split in Abuja follows the same national rule as everywhere else: the Nigeria Revenue Service (NRS) handles companies, VAT and the development levy; the FCT Internal Revenue Service (FCT-IRS) handles individuals — employees, sole traders, partners — and the taxes deducted from payments to them. On top of that sit two things that catch businesses out: ground rent and area council levies.

Last checked 15 October 2026. FCT-IRS notices and portal information; federal rules from the Nigeria Tax Act 2025 and the Nigeria Tax Administration Act 2025. Where FCT-IRS and the Act differ, both are shown.

Who collects what

PAYE for employers

• Where: the FCT-IRS TaxPortal (taxporta.fctirs.gov.ng), which replaced the older portal in 2026.
• Monthly remittance: FCT-IRS has published “within ten days after the end of the month”. The Act sets the 21st for tax deducted at source. Paying within ten days satisfies both.
• Annual employer return: 31 January for the previous year (section 14 of the Act).
• Penalties: ₦100,000 for the first month a return is late and ₦50,000 for each month after (section 101); deducted-but-unremitted tax attracts 10% a year plus interest (section 107).

The 2026 bands apply nationally: the first ₦800,000 a year is tax-free, then 15% to 25%. Check a salary with the PAYE calculator.

Sole traders and partnerships

A business name or partnership in Abuja files its owners’ personal income tax with FCT-IRS by 31 March for the previous year, on the TaxPortal. You file whether or not you receive a notice. FCT-IRS extended the 2025-year deadline by a month in April 2026; do not assume it will again. Have your Tax ID ready — see how to get it in a minute.

Withholding tax

Withholding tax your business deducts from payments to individuals and business names goes to FCT-IRS. FCT-IRS has published 30 days for remittance; the Act sets the 21st of the following month, which is the safe date. Deductions from companies go to the NRS. Rates are national — see the withholding tax rate table.

Ground rent

If your business owns or holds a title to land in the FCT, ground rent is payable to the FCT Administration through its land department (AGIS), not to FCT-IRS. The FCT Administration has enforced deadlines with threats of revocation and sealing of properties, most visibly in January 2025. Keep your file number, pay against it through the official channel, and keep every receipt.

Area council levies

The six area councils, including the Abuja Municipal Area Council (AMAC), charge their own levies and permits — business premises, signposts and similar. Who may collect some of them has been disputed between AMAC and the FCT Administration. Before paying any levy, ask for a written demand that names the law it is charged under and the account it should be paid into, and pay only to an official government account.

Tax Clearance Certificate

FCT-IRS issues electronic TCCs with a QR code, which can be checked on its portal’s verification page. You need one for government contracts and contractor registration, a Certificate of Occupancy, building plan approval, trade licences and vehicle registration. Section 72 of the Act requires the authority to issue a TCC within two weeks of a valid request covering the last three years.

A worked example: who an Abuja studio pays

Take a small design studio in Wuse, registered as a limited company, with two employees and turnover of ₦60 million. Because its turnover is under ₦100 million and its fixed assets are well under ₦250 million, it is a small company under the Nigeria Tax Act 2025: its company income tax is 0% and it does not pay the 4% development levy. It still files a company return with the NRS within six months of its year end, so the NRS can see it qualifies.

Its two employees are a different matter. Their PAYE is deducted from each salary and remitted to FCT-IRS every month, and the studio files the annual employer return by 31 January. When it pays a freelance photographer ₦500,000, it deducts 5% withholding tax — ₦25,000 — and remits that to FCT-IRS, because the photographer is an individual. When it rents its office from a property company, the 10% withholding tax on the rent goes to the NRS instead, because the landlord is a company. And if it holds the title to the office land, the ground rent goes to AGIS. Four authorities, each for a reason; none of them is optional.

Your first-year checklist in Abuja

1. Register the business with the CAC and retrieve its Tax ID — see CAC registration.
2. Create your FCT-IRS TaxPortal account as an employer before the first payroll.
3. Diary the monthly dates: PAYE within ten days, withholding tax and VAT by the 21st.
4. Ask every supplier for their Tax ID before paying them, so you deduct at the right rate.
5. Keep a copy of every receipt for remitted tax; your suppliers and staff need them to claim credit.
6. Diary 31 January (employer return) and 31 March (personal returns for owners of business names).
7. Apply for a Tax Clearance Certificate early if you plan to bid for government work.

Staying clear of touts

• FCT-IRS states its services are free and that no processing fee or gratification is permitted.
• Check assessments on your own TaxPortal account, and pay through the official payment channels listed there.
• Report anyone demanding cash or a “processing fee” to FCT-IRS (info@fctirs.gov.ng).
• Verify any TCC you are given with its QR code before you rely on it.

ereQa keeps the invoices, expenses and payment records your returns are built from, with your Tax ID on every invoice. Start free.

This is general information, not legal or tax advice. Fees, forms and bank rules change; confirm with the agency, your bank or a licensed adviser before you rely on a figure.