By Toochi Ejiofor
Edited by Bababunmi Agbebi
A reported increase in the amount some parents may have to pay to obtain tax clearance has raised fresh questions about the cost of accessing public education in Lagos.
A tax clearance requirement has added another financial consideration for some parents, with the cost of obtaining the relevant tax documentation now standing at ₦20,100.
For an average household already budgeting for uniforms, books, shoes, transportation and other school-related expenses, the additional payment could make the process of preparing a child for school more difficult.
The issue comes as Lagos continues to push tax compliance among residents, including people working in the informal sector.
The Lagos State Internal Revenue Service (LIRS) has previously linked tax clearance to access to government-supported education services.
In 2025, the agency announced that parents and guardians would need a Tax Clearance Certificate to access free West African Senior School Certificate Examination (WASSCE) registration for eligible students in state-owned schools.
For informal-sector workers who do not have detailed income records, LIRS introduced a presumptive tax payment of ₦10,100, comprising ₦10,000 in annual tax and a ₦100 development levy.
The government said the measure was part of efforts to improve tax compliance and ensure residents contribute to the public services they use.
But for families living on tight budgets, the financial implication can be significant.
Public education in Lagos state may remove tuition fees, but sending a child to school is rarely completely free.
A parent preparing a child for secondary school may still have to pay for uniforms, textbooks, notebooks, footwear, school bags and transportation.
For families with more than one child, these expenses quickly multiply.
An additional ₦20,100 tax payment may therefore be manageable for some households but difficult for others, particularly parents who depend on daily income from petty trading, transport work, artisanship or other informal employment.
The question is not simply whether parents should pay tax.
It is whether additional financial requirements attached to accessing public education could become a barrier for families who are already struggling to meet the wider cost of keeping their children in school.
Lagos state has one of the largest informal economies, accounting for 16% of all informal businesses within Nigeria. This means that thousands of residents earn their livelihoods outside conventional salaried employment.
Unlike formal employees whose taxes may be deducted directly from their salaries, traders, artisans and other self-employed workers are responsible for navigating the tax system themselves.
For some parents, an unexpected payment can mean choosing between competing household needs.
As the state continues to expand its tax base, ensuring that compliance does not unintentionally create barriers for low-income families will remain an important part of the conversation around access to public education.
As a session begins, the immediate question for parents remains: how much will it really cost to get their children through the school year?
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