21 states adopt harmonised tax law as JRB bans roadblock tax collection

Twenty-one states have passed a model law that merges more than 100 taxes and levies into nine categories, the Joint Revenue Board (JRB) said on Wednesday, in a push to end multiple taxation and illegal collection on Nigerian roads.

The JRB's executive secretary, Olusegun Adesokan, announced the figure at a press briefing in Abuja. He said 20 states had passed the law as of Tuesday, and a 21st was confirmed by that evening.

The states listed are Kebbi, Kaduna, Zamfara, Ekiti, Enugu, Abia, Anambra, Gombe, Adamawa, Yobe, Borno, Niger, Plateau, Benue, Kogi, Kwara, Nasarawa, Akwa Ibom, Bayelsa, Delta and Ondo. That leaves 15 states, plus the Federal Capital Territory, yet to adopt it.

The nine categories are income tax, stamp duties, property tax, road tax, haulage levy, economic development levy, harmonised levy, user charge and daily ticket. User charges cover things like parking, signage and waste disposal, while daily tickets cover market levies, abattoir fees and transport charges.

Why it matters for traders and travellers

The law bans roadblocks mounted for tax collection, cash collection on roads and the sale of revenue stickers and emblems. Adesokan said offenders risk jail, and that the board is working with the police and state revenue authorities to set up a national enforcement task force that will reach local government areas.

He linked illegal roadside collection to the cost of living. Traders and transporters forced to pay levies at several points along a route spend more to move goods, he said, and that cost shows up in food and other prices.

"Once we can clear them up, it truly impacts the prices of goods," Adesokan said, adding that it would leave "more money in the hands of Nigerians".

He acknowledged the problem will not disappear at once. "These are practices that have been there for decades. They won't go away in one day," he said.

The JRB also said revenue from 23 states rose 27 per cent to ₦2.2 trillion between January and June 2026, up from ₦1.75 trillion in the same period of 2025. According to the board, about 92 per cent of income earners in those states now pay lower or zero income tax.

Under the personal income tax rules effective from January 1, 2026, the first ₦800,000 of annual taxable income is taxed at zero per cent, while the top rate is 25 per cent. Adesokan said someone earning ₦20 million a year could take home more than ₦80,000 extra each month, depending on eligible deductions.

Small operators are exempt from income tax, including businesses with turnover up to ₦3 million, roadside food vendors, mobile barbers and tailors.

Adesokan advised taxpayers to check any demand notice before paying, and never to pay into private or consultant accounts. The board, he stressed, does not collect taxes itself; that remains the job of the Nigerian Revenue Service and state authorities.

He said state taxpayer records are being linked to the national Tax ID system so people are not asked to pay income tax twice in different states.

What happens next

Adesokan said the remaining states must pass the law through their assemblies, not by executive order, and that the National Economic Council has asked them to speed up. He said the FCT has yet to domesticate it, and that the board will ask the FCT authority to review a land charge rule that he said affects retirees in their own homes.