Jigawa State has joined Plateau, Kogi, Nasarawa and Kwara states in taking steps to domesticate Nigeria’s newly enacted tax reforms, as legislative momentum builds across the North Central region to strengthen sub-national revenue administration.
The Joint Revenue Board (JRB), in separate statements, said the moves are aligned with the national tax reform agenda of President Bola Ahmed Tinubu.
According to the JRB, the reforms are aimed at boosting internally generated revenue (IGR), improving financial autonomy and creating a more transparent and business-friendly tax environment.
What the statement is saying
According to the JRB, Jigawa State entered the reform drive following the passage of the Harmonised Taxes and Levies Bill by the Jigawa State House of Assembly.
- The bill, which is awaiting assent by the state governor, is designed to streamline tax processes, eliminate multiple taxation, and outlaw the use of roadblocks for tax and levy collection.
- It also provides for the deployment of technology to improve transparency, plug revenue leakages and offer greater clarity on taxpayers’ obligations.
The Board described the development as a significant milestone in Jigawa’s efforts to modernise its revenue administration system and commended the collaboration between the state government, the legislature and the Jigawa State Internal Revenue Service.
Plateau signs harmonised tax law
In Plateau State, Governor Caleb Mutfwang signed into law the Plateau State Harmonised Taxes and Levies (Approved List for Collection) Law on December 31, 2025.
Officials said the legislation establishes a clearer and more coordinated framework for tax and levy collection, helping to eliminate duplication, reduce revenue leakages and support funding for infrastructure and social services.
- Nasarawa State has also enacted sweeping reforms with the signing of the Nasarawa State Revenue Administration Law 2025 and the Harmonised Taxes and Levies Law 2025 by Governor Abdullahi A. Sule.
- The laws establish a unified and transparent system for administering both tax and non-tax revenues, clearly defining approved levies and strengthening institutional oversight.
- Government sources said the reforms are expected to address challenges such as fragmented revenue practices, multiple taxation and inconsistent enforcement, while improving transparency and restoring public confidence in revenue institutions.
Kogi aligns tax collection with national standards
Kogi State joined the reform push on January 1, 2026, when Governor Ahmed Usman Ododo assented to the Kogi State Internal Revenue Service (Establishment) Law 2025 and the Kogi State Taxes and Levies (Approved List for Collection) Law 2025.
The laws provide a stronger legal and institutional framework for a more professional and efficient revenue service, while aligning tax collection practices with national standards.
Although specific legislative actions were not detailed, Kwara State is among the North Central states identified by the JRB as taking steps to domesticate the new tax reforms, reinforcing the region’s collective commitment to modernising sub-national revenue systems.
What the reforms mean for businesses and SMEs
Analysts say the new laws reflect a broader shift away from outdated and fragmented tax collection methods towards a harmonised, technology-driven and people-centred framework.
Key provisions include the consolidation of sub-national taxes into nine approved tax types, the outlawing of roadblocks for tax and levy collection, and measures to improve certainty, fairness and efficiency.
The reforms are expected to reduce arbitrary and illegal collections, enhance transparency and create a more predictable operating environment for businesses, with small and medium-sized enterprises (SMEs) projected to be among the biggest beneficiaries.
What you should know
Earlier, Nairametrics reported that Anambra State became the third state in Nigeria to adopt the Harmonised Taxes and Levies Law, after Zamfara and Ekiti states.
With the announcement of five more states, eight out of the 36 states have now aligned with the federal government’s tax reforms.
The JRB acknowledged growing momentum across the federation, noting that several states, including Lagos, Katsina and Bauchi have also advanced legislative processes toward enacting harmonised taxes and levies laws.
