Anambra, Bayelsa, and Kogi among other states have adopted the new tax laws to end multiple taxation in Nigeria.
NewsOnline Nigeria reports that nine state governments have domesticated Nigeria’s newly introduced tax harmonisation laws, marking a major step toward ending multiple taxation and uncoordinated levies across the country. The states are Bayelsa, Anambra, Ekiti, Gombe, Kogi, Nasarawa, Plateau, Kwara, and Zamfara, with the remaining 27 states expected to follow suit in the coming months.
Sources familiar with the process said the move complements the ongoing reforms led by the Presidential Fiscal Policy and Tax Reforms Committee (PFPTRC) and the Joint Revenue Board (JRB), both of which are working to build a more efficient, transparent, and business-friendly revenue system nationwide.
The PFPTRC had earlier developed a Model Tax Harmonisation Law for adoption by states and local governments, aimed at addressing long-standing challenges associated with multiple taxation, illegal collections, and levies imposed by non-state actors.
Chairman of the Presidential Committee, Mr. Taiwo Oyedele, said it was critical for states to enact their own harmonised tax laws to tackle excessive taxation at state and local government levels. The Joint Revenue Board described the adoption by the nine states as a cornerstone of reforms designed to eliminate illegal tax practices and create clarity for businesses and citizens.
Kogi, Bayelsa Lead Implementation
In Kogi State, Governor Ahmed Ododo signed the domesticated tax bills into law on January 1, including the Kogi State Internal Revenue Service (Establishment) Law, 2025, and the Kogi State Taxes and Levies (Approved List for Collection) Law, 2025.
Governor Ododo said the reforms would boost internally generated revenue, enhance transparency, and stimulate economic growth. The new laws exempt low-income earners—individuals earning below ₦800,000 annually—from paying taxes, while simplifying tax processes and lowering compliance costs to attract investment.
“The new tax laws aim to support structural reset, drive harmonisation, and protect dignity rather than raise tax obligations,” Ododo said, noting that digitalised tax administration would reduce human interference, improve accountability, and curb revenue leakages.
Similarly, the Bayelsa State Joint Revenue Board described the domestication of the tax laws as a “significant milestone” in modernising revenue administration. According to the Board, the legislation streamlines nearly 60 existing collectible items into just nine approved heads, outlaws roadblocks for tax collection, de-emphasises cash payments, and leverages technology to improve transparency.
The Board said the harmonised framework would enhance taxpayer compliance, boost investor confidence, and support economic development, aligning with the broader national tax reform agenda of the Tinubu administration.
Anambra Ends Cash Tax Payments
In Anambra State, the Chairman of the Anambra Internal Revenue Service (AIRS), Dr. Greg Ezeilo, said the domestication of the new tax laws had effectively ended cash payments into government coffers.
Ezeilo stated that enforcement would be firm and transparent, warning that there would be “no mercy for tax evaders.” He added that AIRS would organise town hall meetings in the coming weeks to engage taxpayers and other stakeholders across the state.
More States in the Pipeline
Other states are already advancing the domestication process. The Executive Chairman of the Delta State Internal Revenue Service (DSIRS), Mr. Solomon Igharakpata, confirmed that the state’s tax harmonisation bill would be transmitted to the State House of Assembly before the end of the month.
Officials believe the growing momentum signals a nationwide shift toward a more transparent, predictable, and investor-friendly tax environment.
Speaking at a recent tax reform summit in Lagos, Oyedele said sub-national tax transformation was critical to Nigeria’s economic survival. He stressed that the goal of the new tax laws is not to increase tax rates but to promote harmonisation, efficiency, and taxpayer value through data-driven collaboration at state and national levels.
“Harmonisation does not mean centralisation,” he said. “It means clarity and efficiency. The people pay less and the government collects more.”
Tax Ombud to Protect Taxpayers’ Rights
Meanwhile, the Presidential Fiscal Policy and Tax Reforms Committee and the Office of the Tax Ombud have agreed to collaborate in strengthening taxpayer trust and compliance. This followed a meeting in Abuja between the Tax Ombud/CEO, Dr. John Nwabueze, and PFPTRC Chairman Taiwo Oyedele.
According to a statement by the Tax Ombud’s Chief Press Secretary, Chukwudi Achife, the Office will serve as a mediation platform for small and medium enterprises as well as multinational companies to resolve disputes related to taxes, levies, customs duties, and related matters.
Dr. Nwabueze said the initiative would help taxpayers avoid costly arbitration while ensuring fair resolution of complaints. Oyedele added that the Tax Ombud which was established under the Joint Revenue Board (Establishment) Act 2025 plays a critical role in protecting taxpayer rights and ensuring the reforms deliver a fairer and more responsive tax system.
The four newly enacted tax reform laws are expected to comprehensively overhaul Nigeria’s tax landscape, drive economic growth, improve revenue mobilisation, enhance the business environment, and strengthen tax administration across all tiers of government.
