Nigerian manufacturers are still contending with multiple tax collectors and regulators despite the implementation of the Nigeria Tax Act 2025, the Manufacturers Association of Nigeria (MAN) has said.

The association, in its Manufacturers’ CEOs Confidence Index (MCCI) for the second quarter of 2026, identified multiple taxation among the major operational challenges confronting manufacturers between April and June.

MAN said the implementation of the new tax regime had yet to translate into fewer visits by tax authorities and regulators to manufacturing companies to demand various taxes and levies.

“While the government has enacted the Nigeria Tax Act 2025, which was in part aimed at forestalling multiple taxes and levies, manufacturers complained that they were still met with multiple tax collectors and regulators in Q2 2026,” the association stated in the report.

The development raises concerns over the effectiveness of the tax reform at the point of implementation, particularly as manufacturers continue to deal with overlapping demands from different levels of government and regulatory agencies

According to MAN, member companies reported continued visits by different tax authorities seeking payments for various taxes and levies during the quarter, despite the new law’s objective of streamlining the tax system and reducing the burden of multiple taxation.

The association noted that while the reform was still in its early stages, the persistence of multiple tax demands suggested that manufacturers had yet to experience the full benefits of the new regime.

Limited access to finance emerged as the biggest challenge facing manufacturers in the second quarter, followed by erratic power supply and inadequate access to foreign exchange. High interest rates and weak consumer patronage ranked fourth and fifth respectively, while multiple taxation came sixth.

The concerns raised by MAN are also reflected in findings from the Central Bank of Nigeria’s (CBN) Business Expectations Survey for July 2026.

The survey showed that 70.8 per cent of respondent firms identified high and multiple taxation as their most pressing business constraint, placing it ahead of insecurity and high interest rates.

Combined, the two surveys underscore the continuing pressure of taxation on businesses, even as the Federal Government pursues reforms aimed at simplifying Nigeria’s tax system.