The North Central states, including Jigawa, Plateau, Kogi, Nasarawa, and Kwara, are taking active steps to implement the reforms and strengthen their revenue systems, As Nigeria rolls out its new tax laws.
According to the Joint Revenue Board, these measures, backed by recently enacted laws and executive approvals, aim to boost internally generated revenue, improve financial autonomy, and create a transparent, predictable, and business-friendly tax environment, in line with President Bola Ahmed Tinubu’s national tax reform agenda.
Jigawa State has joined the national tax reform drive following the passage of the Harmonised Taxes and Levies Bill by its House of Assembly.
In a statement, the Joint Revenue Board congratulated the state, describing the development as a major milestone in Jigawa’s efforts to modernise its revenue administration system.
The Board noted that the bill, which is expected to receive the Governor’s assent, aims to streamline tax processes, eliminate multiple taxation, remove roadblocks in tax and levy collection, leverage technology to enhance transparency and curb revenue leakages, and provide clearer guidance on taxpayers’ obligations.
The JRB noted that the harmonised framework is expected to enhance taxpayer compliance, strengthen investor confidence, and support Jigawa State’s economic development.
It also praised the collaborative efforts of the state government, the House of Assembly, and the Jigawa State Internal Revenue Service in driving the reform, highlighting that it aligns with the Tinubu administration’s national tax reform programme and reflects the state’s commitment to transparency and good governance.
In Plateau State, Governor Caleb Mutfwang signed the Plateau State Harmonised Taxes and Levies (Approved List for Collection) Law into effect on December 31, 2025. Officials described the legislation as a significant milestone in the state’s revenue reform efforts, noting that it establishes a clearer and more coordinated framework for the collection of taxes and levies.
The law is expected to eliminate duplication, curb revenue leakages, and support funding for critical infrastructure and social services in Plateau State.
Nasarawa State has also taken steps to modernise its fiscal system, with Governor Abdullahi A. Sule signing both the Nasarawa State Revenue Administration Law 2025 and the Harmonised Taxes and Levies Law 2025 into effect.
The legislation establishes a unified and transparent system for managing both tax and non-tax revenues, clearly defining approved levies and strengthening institutional oversight.
Government sources said the reforms aim to tackle long-standing challenges, including fragmented revenue practices, multiple taxation, and inconsistent enforcement.
Beyond improving coordination among revenue agencies, the laws are expected to enhance transparency, prevent arbitrary collections, restore public confidence in revenue institutions, and support investment and economic activity, particularly for small and medium-sized enterprises.
Meanwhile, Kogi State joined the reform drive 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 legislation provides a stronger legal and institutional foundation for a more efficient and professional revenue service, aligning tax collection practices with national standards.
Although specific legislative actions were not detailed for Kwara State, it remains among the North Central states actively moving to domesticate the reforms, underscoring the region’s collective commitment to modernising sub-national revenue administration.
Analysts said the new laws signal a broader shift away from outdated and fragmented revenue collection methods toward a harmonised, technology-driven, and people-centred tax framework. Key provisions include consolidating sub-national taxes into nine approved categories, prohibiting roadblocks in tax and levy collection, and introducing measures to enhance certainty, fairness, and efficiency in the system.
The reforms are also expected to curb arbitrary and illegal collections, improve transparency, and create a more predictable business environment, with small and medium-sized enterprises poised to benefit significantly from the streamlined framework.
