Joint Revenue Board says 18 states have adopted model taxes and levies law
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What happened
The Joint Revenue Board announced on 2026-09-06 that 18 state legislatures had passed domestication laws for the model harmonised taxes and levies framework.
Why it matters
State domestication determines whether the federal tax overhaul is applied uniformly across Nigeria or remains uneven by state. The number of adopting states is a measurable sign of implementation progress and of possible resistance over levies, collection powers and revenue sharing.
The Joint Revenue Board said on 2026-09-06 that 18 state Houses of Assembly had domesticated the model harmonised taxes and levies law under Nigeria's post-2025 tax overhaul. The concrete movement is the reported count of adoptions at state level, which turns the reform from federal statute into a live intergovernmental implementation contest. The next phase is whether additional states pass matching laws quickly or whether governors, local governments and business groups slow rollout through amendments, objections over revenue loss, or compliance disputes.
Watch for
Joint Revenue Board publication of an updated state-by-state domestication tally by 2026-09-16 Nigeria Governors' Forum communique by 2026-09-16 stating support for, amendments to, or objections against the harmonised taxes and levies law Any state House of Assembly order paper or vote notice between 2026-09-13 and 2026-09-16 listing first, second, or third reading of a harmonised taxes and levies domestication bill Organised Private Sector of Nigeria or MAN statement by 2026-09-16 naming compliance-cost objections or support for state domestication terms
Sources
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