Kaduna State runs its own tax authority, separate from the federal system. It has its own online portal too.
What KADIRS handles for Kaduna residents
The Kaduna State Internal Revenue Service, KADIRS, collects personal income tax from anyone living in Kaduna State. That follows the tax authority of the state where the employee lives. It is the same rule everywhere in Nigeria, not just Kaduna.
An employee's PAYE reaches KADIRS through their employer's monthly remittance. A self-employed resident deals with KADIRS more directly, through registration and direct assessment.
Working in Kaduna but living in a neighbouring state does not bring you under KADIRS at all. Your own state of residence would be in charge instead.
What you can do on the KADIRS portal
KADIRS runs its services through kadirs.kdsg.gov.ng. From there, residents can pay PAYE, go through direct assessment, settle withholding tax or capital gains tax, register for a Tax ID, and check receipts or a tax clearance certificate.
That is a wide spread of services on one portal. It is useful if you only want to remember one web address for everything Kaduna-related.
Not every function will apply to every resident in a given year. A salaried employee with no property sales, for instance, has little reason to touch the capital gains tax function.
Registering for your Tax ID
Registration should come first. A payment or a return is easier to match to you once a Tax ID is on file.
This matters most for the self-employed. They have no employer's payroll team registering anything on their behalf. Employees should check with payroll whether a Tax ID already exists before registering.
Keep your Tax ID somewhere safe once you have it. You may be asked for it again for future filings, payments and certificate requests.
Paying online: PAYE, direct assessment or capital gains tax
Once registered, the same portal handles payment. PAYE suits an employee whose employer is remitting on their behalf, though the employee can still check what has gone through. Direct assessment suits a self-employed resident with no employer in the picture at all.
Withholding tax and capital gains tax sit on the same portal too. KADIRS's own site still lists capital gains tax by that name. Since 1 Jan 2026, an individual's chargeable gains are taxed at the individual's income tax rates of 0% to 25%, so ask KADIRS or an accountant how a particular gain is handled.
Where this fits with your annual return
Paying through the year is not the same as filing the annual return. Every taxable person must file a return each year, even if no tax is due, and that duty stands whether or not KADIRS already has every payment on record.
A resident who has paid everything owed but never files the return has still not finished the job. The return is the record that ties a year's payments together and closes it off properly.
For the deadline and what the return itself needs, see filing your individual annual tax return. For the wider picture of how assessment works without a payroll department involved, see personal income tax for the self-employed, and browse other states in the PAYE and state tax hub.