Multiple taxation: 21 states adopt harmonized laws
….as 23 record 27% revenue growth

By Onu Okorie

Twenty-one states have adopted harmonised tax laws to tackle multiple taxation, while 23 states recorded a 27 per cent increase in revenue in the first half of 2026, the Joint Revenue Board (JRB) has said.
The development comes amid efforts by the Federal Government to restructure Nigeria’s tax system, ease the burden on low-income earners and businesses, and improve revenue generation through better compliance and administration.
The Executive Secretary of the JRB, Olusegun Adesokan, disclosed the figures at a press conference in Abuja, where he outlined the early outcomes of the country’s new tax laws.
According to Adesokan, the 27 per cent revenue growth represents the combined performance of the 23 states that submitted returns to the board between January and June 2026, compared with the corresponding period in 2025.
He said the increase reflected ongoing efforts to expand the tax base, improve compliance and strengthen revenue collection, rather than impose additional pressure on low-income earners and small businesses.
Adesokan explained that the reforms were designed to shift the tax burden towards individuals and businesses with greater financial capacity while providing relief for vulnerable taxpayers.
He said the approach was anchored on the principle of taxing prosperity rather than poverty, profits rather than capital, and returns rather than investments.
The JRB chief also disclosed that about 92 per cent of income earners across the states covered by the data were either paying lower personal income taxes or exempt from the tax under the revised provisions.
Under the new personal income tax structure, which took effect on January 1, 2026, the first N800,000 of taxable income is exempt from personal income tax, while higher income brackets attract progressively higher rates of up to 25 per cent.
Adesokan said the changes were expected to increase workers’ disposable income and reduce financial pressure on households, while ensuring that higher earners contributed taxes in line with their earnings.
He urged employers and payroll administrators to update their systems to reflect the revised tax provisions and ensure that workers received the appropriate relief.
Beyond personal income tax adjustments, the JRB executive secretary identified the adoption of harmonised taxes and levies by 21 states as another major step towards improving the business environment.
He said the board, in collaboration with the Presidential Committee on Fiscal Policy and Tax Reforms, had developed a model framework for states to harmonise their taxes, levies and charges.
The framework is intended to address complaints by businesses, transport operators and other taxpayers over multiple charges imposed by different authorities for similar activities.
According to Adesokan, the initiative seeks to consolidate the various taxes and levies into nine categories, although he did not provide a detailed breakdown of the categories during the briefing.
He added that the board was working with state revenue authorities, the police and other stakeholders to curb unauthorised collections that increase the cost of transporting goods and conducting business.
The move, he said, was expected to reduce administrative bottlenecks, improve transparency and create a more predictable tax environment for businesses operating across state boundaries.
Adesokan also highlighted the introduction of a National Tax Identification system developed jointly by the JRB and the Nigerian Revenue Service (NRS).
He said the system would provide a unified identification framework for individual and corporate taxpayers by linking existing tax records across jurisdictions.
The initiative is expected to improve information-sharing among revenue authorities, simplify taxpayer verification and reduce the risk of overlapping tax demands on individuals and businesses operating in different states.
He noted that the JRB’s responsibilities under the Joint Revenue Board Establishment Act, 2025, included coordinating tax administration, harmonising taxes and levies, resolving disputes between tax authorities and facilitating the exchange of revenue information.
Despite the reported early gains, Adesokan stressed that the success of the reforms would depend on effective implementation, cooperation between federal and state governments, and greater accountability in the use of public revenue.
He called on the media to help educate Nigerians about the new tax provisions, saying improved public understanding would be critical to voluntary compliance and confidence in the tax system.
The JRB executive secretary expressed optimism that revenue performance and tax administration would improve further as more states adopted the harmonised framework and implementation of the new laws progressed.