As Nigeria commences the implementation of its new tax laws, legislative momentum is gathering across the northern region, with Jigawa, Plateau, Kogi, Nasarawa and Kwara states taking steps to domesticate the reforms and strengthen their revenue generation.
Statements from the Joint Revenue Board (JRB) said the moves, triggered by recently enacted laws, are aimed at boosting internally generated revenue (IGR), improving financial autonomy and creating a more transparent, predictable and business-friendly tax environment in line with the fiscal reform agenda of President Bola Ahmed Tinubu. Jigawa joined the reform drive following the passage of the Harmonised Taxes and Levies Bill by the Jigawa State House of Assembly.
In a statement, the JRB congratulated the state on the development, describing it as a significant milestone in efforts to modernise its revenue administration system.
According to the Board, the bill – expected to be signed into law by the governor – seeks to streamline tax processes, eliminate multiple taxation, outlaw roadblocks for the collection of taxes and levies, deploy technology to enhance transparency and plug revenue leakages, while providing greater clarity on taxpayers’ obligations.
The JRB noted that the harmonised framework is expected to improve taxpayer compliance, boost investor confidence and support the state’s economic development.
It also commended the collaborative efforts of the state government, the legislature and the Jigawa State Internal Revenue Service in advancing the reform, noting that it aligned with the Tinubu administration’s national tax reform programme and underscored the state’s commitment to transparency and good governance.
In Plateau state, Gov. Caleb Mutfwang, on December 31, 2025, signed into law the Plateau State Harmonised Taxes and Levies (Approved List for Collection) Law.
Officials described the legislation as a breakthrough in the state’s revenue reform drive, saying it provided a clearer and more coordinated framework for tax and levy collection.
The law is expected to eliminate duplication, reduce revenue leakages and support funding for critical infrastructure and social services. Nasarawa State has also taken decisive steps to modernise its fiscal system. Gov. Abdullahi Sule signed into law the Nasarawa State Revenue Administration Law 2025 alongside the Harmonised Taxes and Levies Law 2025. The legislation establishes a unified and transparent system for administering both tax and non-tax revenues, clearly defining approved levies and strengthening institutional oversight.
Nasarawa reform is designed to address long-standing challenges such as fragmented revenue practices, multiple taxation and inconsistent enforcement. Beyond improving coordination among revenue agencies, the laws are expected to enhance transparency, curb arbitrary collections and restore public confidence in revenue institutions, while supporting investment and economic activity, particularly among small and medium-sized enterprises (SMEs).
Kogi State joined the reform trail on January 1, 2026, when Gov. 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 laws provide a stronger legal and institutional foundation for a more efficient and professional revenue service, while aligning tax collection practices with national standards.
Although specific legislative actions have not been detailed for Kwara State, it is among the North Central states identified as moving to domesticate the reforms, reinforcing the region’s collective commitment to modernising sub-national revenue administration.
