Federal Capital Territory Internal Revenue Service

Name

Federal Capital Territory Internal Revenue Service

Legal name

Federal Capital Territory Internal Revenue Service

Website

https://fctirs.gov.ng

Company type

Private

Founded year

2015

Operating status

Operating

Headcount range

501–1,000 employees

Ownership category

akta.pro rank

Product category

Tax Administration Services

NAICS

Public Finance Activities (921130), Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors (92615)

akta.pro primary industry

Revenue Systems, E-Filing & Digital Tax Administration (BPAIADAO)

akta.pro secondary industries

Tax Return Filing, Processing & Assessment (BPAIADAC), Withholding & Payroll Tax Administration (BPAIADAI), Revenue Intelligence, Analytics & Risk Management (BPAIADAL), Interagency/International Information Exchange & Cooperation (BPAIADAN), Municipal Tax & Revenue Administration (Local) (BPAIACAD), Municipal Finance, Treasury, Budget & Procurement (BPAIACAC)

Keywords

• Government tax administration
• Personal income tax
• Withholding tax collection
• Taxpayer registration services
• Revenue mobilization agency

Headquarters

HQ city

Abuja

HQ country

Nigeria

HQ region

Africa

Offices15 records

Markets served

GTM type

B2C

Offering type

Services

Cost components

Technology or R&D, Infrastructure, Personnel, Operations, Marketing or Sales

Revenue model

1. Personal Income Tax (PIT/PAYE): Tax collected from employees through Pay-As-You-Earn (PAYE) scheme where employers deduct tax monthly and remit to FCT-IRS. Also includes direct assessment for self-employed individuals. PAYE is due by the 10th of each month; annual returns are due January 31 for employers and March 31 for individuals.
2. Withholding Tax (WHT): Advance income tax deducted at source on qualifying transactions including dividends, interest, rent, consultancy fees, technical services, commissions, and construction contracts. WHT annual return due January 31.
3. Capital Gains Tax (CGT): Tax on capital gains from disposal of chargeable assets at 10% rate for individuals.
4. Stamp Duties: Tax on commercial and legal documents including transfers of homes, copyrights, buildings, lands, patents, and securities. Rates range from N50 to N500 flat rate or 0.075% to 1.5% ad valorem.
5. Business Premises Registration Fees: Registration fees for business premises: N10,000 urban first year, N7,500 rural first year, N5,000 urban annual renewal, N2,000 rural annual renewal.
6. Development Levy: N100 per person annual levy charged to individuals.
7. Entertainment and Event Centre Tax: 5% consumption tax on entertainment and event centres.
8. Pools Betting, Lotteries, Gaming and Casino Taxes: 10% tax on winnings from pools betting, lotteries, gaming and casino.

Pricing tiers

Go-to-market motion2 records

Distribution channels6 records

Marketing channels8 records

Core offering

Federal Capital Territory Internal Revenue Service (FCT-IRS) is the statutory tax authority for the Federal Capital Territory, Abuja, Nigeria, administering and collecting tax and non-tax revenues including Personal Income Tax (PAYE), Withholding Tax, Capital Gains Tax, Stamp Duties, Development Levy, and gaming/entertainment taxes. It provides TIN registration, tax filing, electronic Tax Clearance Certificates (E-TCC), and payment processing through the TaxPortal online platform, 15+ physical tax offices, and integrations with Remita, Quickteller, and eTranzact payment gateways.

Product overview

FCT-IRS operates as a government tax administration agency offering a unified digital tax management ecosystem. The core platform is TaxPortal (taxporta.fctirs.gov.ng), which integrates multiple modules including Self Service Portal for tax filing, TIN Registration System (connected to JTB/NIMC/CAC databases), E-TCC for digital tax clearance certificates, RRR Generation for payment processing, and TCC Verification. The service integrates with Remita, Quickteller, and eTranzact for payment collection. Physical presence includes multiple tax offices across FCT, supported by call center services. The ecosystem also connects with government systems including JTB, NIMC, IPPIS, and EFCC/NFIU for compliance enforcement.

Differentiator

Problem solved

Functional benefit

Products and services

• TaxPortal (E-Portal) Digital Tax Administration Platform Unified digital tax administration platform enabling taxpayer registration, tax filing, return submission, payment processing, and TCC issuance for individuals and corporate entities in FCT.
• Electronic Tax Clearance Certificate (E-TCC) Digital version of Tax Clearance Certificate fortified with QR code technology to prevent forgery and enable instant verification for taxpayers.
• Nigerian Tax ID Portal Unified 13-digit Tax ID system replacing previously issued TINs, linking individual taxpayers to NIN and non-individuals to CAC registration numbers for nationwide tax administration.
• Personal Income Tax (PAYE) Administration Statutory administration of Personal Income Tax (PAYE) for employees in FCT and direct assessment for self-employed individuals. PAYE is due monthly by the 10th, with annual returns due March 31 for individuals and January 31 for employers.
• FCT-IRS Physical Tax Offices (15+ locations) Network of 15+ physical tax offices across the Federal Capital Territory including Headquarters (Garki), Asokoro/IPPIS, Bwari, Central Area, Garki, Gwagwalada, Gwarinpa, Karu, Kaura, Kubwa, Kuje, Lugbe, Maitama, MDA, Utako, and Wuse offices for in-person taxpayer services, compliance verification, and dispute resolution.
• Call Center and Taxpayer Support Services Customer support via phone (0700 220 0002), multiple direct lines, and email channels ([email protected], [email protected]) for taxpayer assistance, enquiries, and SERVICOM complaint handling.

Quantifiable outcome

• Revenue collection increased from N65.76 billion (Jan-Jul 2022) to N98.58 billion (Jan-Jul 2023)
• +1 more outcomes

Named customers5 records

Segments4 records

Ideal customer profiles3 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Integration3 records

Feature5 records

Partnerships

Ten partnerships are on record, tiered core and minor.

• Economic and Financial Crimes Commission (EFCC)coreStrategic or Co-development Partner · 27 January 2025Collaboration to enhance tax compliance by interrogating suspects investigated for financial crimes about their tax status and requiring them to fulfil tax obligations. FCT-IRS seeks to leverage EFCC investigations to identify and bring non-compliant taxpayers into the tax net.
• Nigerian Financial Intelligence Unit (NFIU)coreStrategic or Co-development Partner · 5 August 2022Collaboration to enhance tax compliance and expand the tax net in FCT. Partnership enables FCT-IRS to access financial intelligence data for identifying non-compliant taxpayers. Both organizations committed to data sharing and operational synergy to boost revenue generation in the territory.
• Joint Tax Board (JTB)coreTechnology or Integration · 7 May 2022Strategic partnership on TIN registration enabling FCT residents to obtain Taxpayer Identification Numbers through JTB's unified database system. FCT joined other states on the JTB platform, allowing taxpayers to use the same TIN across states.
• Directorate of Road Traffic Services (DRTS)minorStrategic or Co-development Partner · 13 February 2022Collaboration to harmonize revenue collection and facilitate data exchange between revenue generating agencies in FCT. Focus on blocking leakages and addressing multiple taxation.
• Chartered Institute of Taxation of Nigeria (CITN)coreStrategic or Co-development Partner · 1 January 2022Partnership for tax education, professional development, and joint technical committees. CITN regards FCT-IRS as a major stakeholder and both commit to collaboration for improved tax compliance and revenue generation.
• Federal Inland Revenue Service (FIRS)coreStrategic or Co-development PartnerFCT-IRS took over administration of Personal Income Tax from FIRS in January 2018. Ongoing collaboration on IPPIS payroll validation and TIN integration.
• Office of the Accountant-General of the Federation (OAGF)coreStrategic or Co-development PartnerCollaboration on IPPIS/Personal Income Tax/PAYE reconciliation for MDAs to address issues of wrong remittances, non-remittances and under-remittances of employees.
• National Identity Management Commission (NIMC)coreTechnology or IntegrationIntegration for biometric data capture in TIN generation, leveraging NIN data for taxpayer identification and uniqueness verification.
• Nigerian Banks (BVN)coreTechnology or IntegrationIntegration for biometric data (Bank Verification Number) in TIN registration to ensure taxpayer uniqueness verification.
• Tax Appeal Tribunal (TAT)coreStrategic or Co-development PartnerEngagement with Tax Appeal Tribunal for enforcement actions against tax defaulters, seeking tribunal intervention for recovery of outstanding tax liabilities.

Scale indicators8 records

Recent moves10 records

Expansion highlights6 records

Direct peers

• Lagos State Internal Revenue Service (LIRS): LIRS is Nigeria's largest state revenue service and the closest direct peer to FCT-IRS, administering personal income tax, withholding tax, and other levies for Lagos State with a similar digital self-service portal and PAYE-based revenue model. Comparable mandate, tax types, and GTM approach make it the most relevant benchmark.
• Rivers State Internal Revenue Service (RIRS): RIRS administers tax revenues for Rivers State under a parallel statutory framework with a similar digital portal, PAYE/WHT focus, and multi-office physical footprint. Direct state-level peer with overlapping service catalog.
• Kano State Internal Revenue Service (KSIRS): KSIRS is one of Nigeria's largest state revenue services by population catchment, administering PIT, WHT, and other taxes for Kano State. Comparable mandate structure and statutory authority under state legislation make it a direct peer.
• Ogun State Internal Revenue Service (OGIRS): OGIRS administers Ogun State's tax revenues using a digital self-service platform and PAYE collection model analogous to FCT-IRS. Comparable operational scope and digital-first approach.

Broad incumbents

• Federal Inland Revenue Service (FIRS) Nigeria: FIRS is Nigeria's federal revenue authority with broader mandate including corporate income tax, VAT, and customs; FCT-IRS took over PIT administration from FIRS in 2018. FIRS is the broader incumbent that handles taxes outside FCT's scope.

Regional players

• Kenya Revenue Authority (KRA): KRA administers national and county-level taxes for Kenya using iTax and similar digital self-service platforms, making it a regional peer with comparable digital-first tax administration philosophy. African revenue authority benchmarking partner.
• Ghana Revenue Authority (GRA): GRA administers national taxes for Ghana with a unified digital platform (GRA eServices) and a tax type catalog broadly comparable to FCT-IRS. West African regional peer with parallel mandate structure.
• South African Revenue Service (SARS): SARS is Africa's most mature revenue authority with sophisticated eFiling platform and digital-first tax administration — the African benchmark FCT-IRS explicitly references in its vision statement. Not a direct competitor but a strategic reference point.

Others

• Joint Tax Board (JTB) Nigeria: JTB is the statutory body coordinating tax administration across Nigerian states and operating the unified TIN database that FCT-IRS integrates with. Ecosystem partner rather than competitor — FCT-IRS uses JTB's TIN infrastructure as part of its core workflow.

Emerging players

• Lagos State Lotteries and Gaming Authority: State-level regulatory body in Lagos administering pools betting, lotteries, gaming, and casino taxes — one of the tax streams FCT-IRS also collects (10% on winnings). Adjacent regulatory peer in a specific tax vertical that FCT-IRS also operates in.

Market position

Strengths4 records

Weaknesses4 records

Competitive moat4 records

Key risks5 records

Key highlights7 records

Customer concentration

• Xx.com/fctirs
• Facebookfacebook.com/FCTIRS
• LinkedInlinkedin.com/company/federal-capital-territory-internal-revenue-service

Compliance1 record

Revenue estimate

Valuation estimate

Number of profiles

Profiles7 records

Funding overview

Funding rounds

Investors

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M&A

Investments

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Frequently asked questions about Federal Capital Territory Internal Revenue Service