End of Multiple Taxation Near, Governor Sani and JRB Declare as 18 States Adopt Harmonised Tax Law

Nigeria’s era of overlapping taxes may be nearing its end, officials said, after 18 states adopted a harmonised tax law aimed at simplifying collection and reducing burdens on individuals and businesses.

Kaduna Governor Uba Sani and Joint Revenue Board Executive Secretary Olusegun Adesokan made the declaration separately at the board’s 160th meeting in Kaduna. The meeting assessed progress after one year of implementing the country’s tax reforms and considered remaining challenges.

Adesokan said 18 state Houses of Assembly had domesticated the Model Harmonised Taxes and Levies Law. The measure cuts more than 50 collection items previously administered by state and local governments to nine sub-heads, providing what officials describe as greater certainty for taxpayers and reducing duplicated levies.

The model law also abolishes cash collection and the use of roadblocks for revenue collection. Adesokan rejected the view that the reforms were designed to increase the burden on Nigerians, saying they were intended to eliminate nuisance taxes and provide relief for low-income earners and micro-scale businesses.

Sani said the reforms had addressed multiple taxation while strengthening revenue generation. He reported that Nigeria’s tax revenue increased from approximately 10.1 trillion naira in 2023 to 21.6 trillion naira in 2024 and about 36.8 trillion naira in 2025. Revenue in the first half of 2026 reached approximately 21.6 trillion naira, a 49% increase over the same period a year earlier. He also commended President Bola Tinubu for taking what he called a “bold and politically demanding decision” to fundamenta

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bold and politically demanding decision