Nigeria's JRB Implements New Tax Law to Reduce Tax Burden

On October 28, Olusegun Adesokan, the Executive Secretary of the Joint Revenue Board (JRB), announced that 21 states in Nigeria have adopted the Model Harmonised Taxes and Levies Law. This legislation aims to curb multiple taxation, eliminate illegal revenue collection, and simplify tax administration.

Developed with the Presidential Committee on Fiscal Policy and Tax Reforms, the law consolidates over 100 existing taxes into nine categories: income tax, stamp duties, property tax, road tax, haulage levy, economic development levy, harmonised levy, user charge, and daily ticket. Despite the reform, Adesokan acknowledged ongoing issues with multiple taxation and harassment of traders.

The JRB is collaborating with police and state revenue authorities to combat unauthorized collections, particularly along highways. A nationwide ban on the sale of revenue stickers and a zero-tolerance policy for roadblocks and cash collection were also approved.

The JRB reported a 27 percent increase in tax revenue from 23 states in the first half of 2026 compared to the same period in 2025.