Delta State's tax authority runs its own portal. It is separate from both the federal system and neighbouring states.
What DSIRS covers for Delta residents
The Delta State Internal Revenue Service, DSIRS, collects personal income tax from residents of Delta State. That follows the tax authority of the state where the employee lives. It is not about the state where a job or a business happens to be based.
The Delta State Government's own website links out to deltairs.com as its tax portal. That is where the actual registration and services live.
An employee's PAYE still moves through their employer's payroll first, remitted to DSIRS on their behalf. A self-employed Delta resident deals with DSIRS more directly.
Registering for an S-TIN
An S-TIN is Delta's own tax identification number for an individual. Registration on the DSIRS portal is how a resident gets one. It comes before any return, payment or certificate request.
Employees should check with payroll whether an S-TIN already exists. Self-employed residents have no employer to do it for them, so they register themselves.
Have your basic personal details ready before you start the registration form. A half-finished registration is more hassle to pick back up later than to finish in one sitting.
What else the portal offers
Beyond registration, the DSIRS portal offers a tax clearance certificate check. That lets you confirm a certificate against DSIRS's own record, rather than relying on the paper document alone.
DSIRS's own page on the electronic tax clearance certificate (eTCC) says it covers the three years before the year of application, is free with no processing fee, and is renewed annually. The same page tells self-employed applicants to apply to the assessment authority for their area, with three years' receipts. That page predates the 2025 tax Acts, so confirm current requirements with DSIRS before assuming an old checklist still applies.
Where self-employed residents fit in
Self-employment changes how DSIRS assesses you. It does not change which state you owe. Without an employer deducting PAYE, DSIRS assesses a self-employed resident's income directly once registration is complete.
See personal income tax for the self-employed for how that process generally works. The principle is shared across states even where the portal itself differs.
Keeping your registration current
An S-TIN registered years ago against an old address or an old employer is worth revisiting if either has changed. DSIRS's own record should reflect where you actually live now, since that is what decides your tax authority in the first place.
Moving out of Delta entirely is a bigger change than an address update. It changes which state's authority you deal with, covered in our checklist for moving states mid-year.
For the annual return that sits alongside registration, see filing your individual annual tax return, and browse other states in the PAYE and state tax hub.