North-Central States Take Steps to Implement New Tax

As Nigeria rolls out its new tax laws, North Central states are moving swiftly to domesticate the reforms, with Jigawa, Plateau, Kogi, Nasarawa, and Kwara taking steps to strengthen their revenue systems.

According to statements from the Joint Revenue Board (JRB), these initiatives, backed by recently enacted legislation and executive approvals, aim to boost internally generated revenue, enhance financial autonomy, and create a transparent, predictable, and business-friendly tax environment, in line with the national tax reform agenda of President Bola Ahmed Tinubu.

Jigawa State has joined the reform drive following the passage of the Harmonised Taxes and Levies Bill by its House of Assembly. The JRB described the legislation as a milestone in modernising the state’s revenue administration. The bill, awaiting the governor’s assent, seeks to streamline tax processes, eliminate multiple taxation, remove roadblocks for tax collection, leverage technology to improve transparency, plug revenue leakages, and clarify taxpayers’ obligations. These measures are expected to boost compliance, attract investors, and support economic development. The board also commended the collaboration between the state government, legislature, and the Jigawa State Internal Revenue Service.

In Plateau State, Governor Caleb Mutfwang signed the Plateau State Harmonised Taxes and Levies (Approved List for Collection) Law on December 31, 2025. Officials said the law provides a coordinated framework for tax and levy collection, eliminating duplication, reducing revenue leakages, and supporting funding for critical infrastructure and social services.

Nasarawa State has also modernised its fiscal framework. Governor Abdullahi A. Sule assented to the Nasarawa State Revenue Administration Law 2025 and the Harmonised Taxes and Levies Law 2025, establishing a unified system for tax and non-tax revenue collection. The reforms aim to tackle fragmented revenue practices, multiple taxation, and inconsistent enforcement while enhancing transparency, curbing arbitrary collections, restoring public confidence, and promoting economic activity, particularly among small and medium-sized enterprises.

Kogi State joined the reform effort on January 1, 2026, when Governor Ahmed Usman Ododo approved the Kogi State Internal Revenue Service (Establishment) Law 2025 and the Kogi State Taxes and Levies (Approved List for Collection) Law 2025. These laws strengthen the legal and institutional framework for revenue administration and align state practices with national standards.

While details were not provided for Kwara State, it is among the North Central states moving to implement the reforms, reflecting the region’s shared commitment to modernising revenue administration. Analysts said the new laws mark a shift from outdated, fragmented collection methods to a harmonised, technology-driven, and citizen-focused system. Key provisions include consolidating sub-national taxes into nine approved categories, removing roadblocks for collection, and improving fairness, efficiency, and predictability.

The reforms are expected to reduce illegal and arbitrary collections, enhance transparency, and create a stable operating environment for businesses, with SMEs likely to benefit significantly. Observers note that the growing legislative momentum across North Central states signals a new era in fiscal governance, with sub-national governments positioning themselves to generate sustainable revenue while supporting economic growth.