21 states adopt harmonised tax law, replace 100+ levies with 9 unified heads
The Joint Revenue Board confirms 21 states have passed the Model Harmonised Taxes and Levies Law, a major milestone in Nigeria's 2025 tax reform programme. JRB Executive Secretary Olusegun Adesokan announced this Wednesday at a press conference attended by Nairametrics.
The states: Kebbi, Kaduna, Zamfara, Ekiti, Enugu, Abia, Anambra, Gombe, Adamawa, Yobe, Borno, Niger, Plateau, Benue, Kogi, Kwara, Nasarawa, Akwa Ibom, Bayelsa, Delta, and Ondo. The law consolidates over 100 fragmented subnational taxes into nine harmonised heads: income tax, stamp duties, property tax, road tax, haulage levy, economic development levy, harmonised levy, user charge, and daily ticket.
Critically, the board declares zero tolerance for cash collection at roadblocks — a practice banned under the new law and the Presumptive Tax Regulations 2026. JRB will collaborate with the Nigeria Police Force to enforce this, with operations starting soon. Several states already use JRB-backed technology for revenue administration.
This reform aims to eliminate duplicate taxation, ease compliance, expand the tax base, and reduce pressure on small businesses. If you operate or commute in any of these 21 states, expect streamlined tax payments and no more illegal roadside cash demands.
Is your state on the list? If yes, how will the nine unified tax heads change your business costs or daily commute compared to the old fragmented system?