Ekiti became the first state to domesticate the law after Governor Biodun Oyebanji assented to the Ekiti State Revenue Administration Law, 2025, on December 23.
Zamfara followed suit when Governor Dauda Lawal signed into law a measure repealing and re-enacting the Zamfara State Consolidated Revenue Laws, thereby aligning the state’s tax framework with the federal legislation.
In Anambra, Governor Chukwuma Soludo on Monday assented to the Anambra State Taxes, Levies and Presumptive Tax (Approved List for Collection) Law, 2025. Soludo also signed the 2026 Anambra State Appropriation Bill into law.
The domestication of the legislation brings the states in line with approved taxes and levies under the national tax reforms framework and is aimed at curbing multiple and overlapping taxes and charges. The implementation of the new national tax laws is expected to commence on January 1, 2026.
Meanwhile, the leadership of the senate and the house of representatives recently directed Kamoru Ogunlana, clerk of the national assembly, to work with relevant executive agencies to re-gazette the tax laws. The directive followed allegations of discrepancies between the versions of the tax reform laws passed by parliament and the copies gazetted for public use.
The controversy sparked public concern, with calls from some quarters for the suspension of the implementation of the laws.
The tax reform package includes the Nigeria Tax Act, 2025; the Nigeria Tax Administration Act, 2025; the Joint Revenue Board of Nigeria (Establishment) Act, 2025; and the Nigeria Revenue Service (Establishment) Act, 2025.
