Nigeria’s efforts to simplify tax administration and ease the burden on taxpayers are beginning to record early gains, with 21 states having passed the Model Harmonised Taxes and Levies Law and more than 100 million Tax Identification Numbers assigned under the new framework.
The Executive Secretary of the Joint Revenue Board (JRB), Olusegun Adesokan, disclosed this in a presentation titled Reform in Motion: Early Outcomes from Nigeria’s New Tax Administration Framework, outlining progress in the implementation of the country’s new tax regime.
The reforms, which took effect in January 2026, seek to eliminate overlapping taxes, simplify compliance, improve revenue collection and create a more predictable environment for individuals and businesses.
He said , more than 100 fragmented taxes and levies at the subnational level are being replaced with nine harmonised categories covering income tax, stamp duties, property tax, road tax, haulage levy, economic development levy, harmonised levy, user charge and daily ticket.
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He added that there’s being a 27 per cent year-on-year increase in internally generated revenue across states that submitted half-year data, indicating early progress in revenue mobilisation.
However, the JRB says the reform agenda extends beyond raising government revenue to protecting taxpayers and supporting economic activity.
According to him, it’s guiding principles are captured in three statements: “Tax prosperity, not poverty. Tax the fruit, not the seed. Tax the return, not investment.” Adesokan disclosed.
The framework seeks to align tax obligations with taxpayers’ ability to pay, promote fairness and ensure that revenue is used judiciously for economic development.
Under the new personal income tax regime, the first 800,000 naira of chargeable income is taxed at zero per cent, while higher income bands attract progressively higher rates, up to 25 per cent.
