Full list: Joint Revenue Board says 21 states have harmonised their tax laws
AI Executive Briefing
Gemini Flash AI~45s readThe Joint Revenue Board (JRB) has confirmed that 21 states have successfully passed the Model Harmonised Taxes and Levies Law. This initiative aims to consolidate over 100 fragmented subnational taxes into a streamlined framework to improve compliance and reduce the burden on businesses.
Context & Background
- ✦The reform is part of a broader fiscal overhaul launched in 2025, which includes the Nigeria Tax Act and the Nigeria Tax Administration Act.
- ✦The policy seeks to eliminate duplicate taxes and improve administrative certainty for citizens and small businesses across Nigeria.
Key Figures & Named Entities
•Olusegun Adesokan, Executive Secretary of the JRB, confirmed the adoption of the law and the enforcement of the ban on roadside collections.•Taiwo Oyedele, Minister of Finance and Coordinating Minister of the Economy, emphasized that the reforms are built on the principles of clarity, fairness, and administrative certainty.
Outlook & Next Steps
The JRB is strengthening its collaboration with the Nigeria Police Force to apprehend those violating the ban on roadside cash collection, with enforcement set to commence soon.
Key Takeaways
AI Summary- Twenty-one Nigerian states have officially adopted the Model Harmonised Taxes and Levies Law to streamline subnational taxation.
- The new harmonised tax framework replaces over 100 fragmented taxes and levies with a consolidated list of nine specific tax heads.
- The Joint Revenue Board has implemented a zero-tolerance policy against roadside cash collection and is collaborating with the Nigeria Police Force to enforce this ban.
Key Facts:January 1, 2026: The new Tax Acts 2025 officially took effect across the country.Wednesday: The Joint Revenue Board announced the adoption of the harmonised law by 21 states.
Editorial Excerpt
The Joint Revenue Board (JRB) has announced that 21 states have passed the Model Harmonised Taxes and Levies Law.
Frequently Asked Questions About This Story
What are some of the new harmonised tax heads introduced?
The new tax heads include income tax, stamp duties, property tax, road tax, haulage levy, economic development levy, harmonised levy, user charge, and daily ticket.
What is the stance of the Joint Revenue Board on roadside tax collection?
The board maintains a zero-tolerance policy for roadblocks used for cash collection and has banned the use of road stickers by both state and non-state actors.
