Tax reforms boost Nigeria’s revenue to N21.6trn in H1 2026 — Uba Sani

By Ibrahim Hassan-Wuyo

KADUNA — Kaduna State Governor, Senator Uba Sani, on Wednesday said Nigeria’s revenue had risen significantly following the tax reforms introduced by the administration of President Bola Tinubu.

Sani, who spoke at the 160th meeting of the Joint Revenue Board in Kaduna, said revenue reached approximately N21.6 trillion in the first half of 2026, representing a 49 per cent increase over the corresponding period of the previous year.

The meeting was themed, “One Year of Tax Reform: Assessing Progress and Addressing Challenges.”

The governor said Nigeria’s revenue stood at approximately N10.1 trillion in 2023, rising to N21.6 trillion in 2024 and about N36.8 trillion in 2025.

He commended President Tinubu for what he described as the “bold and politically demanding decision” to fundamentally reform the country’s tax architecture through landmark legislation, including the Act that transformed the former Joint Tax Board into the Joint Revenue Board.

According to him, the reform reflected the understanding that “a modern economy cannot be sustained by an outdated, fragmented or overly complex revenue system.”

Sani said Nigeria needed a tax architecture that was coherent, predictable and efficient, capable of supporting national development without unnecessarily constraining enterprise and investment.

He also commended the Chairman of the Nigeria Revenue Service, Mr Zach Adedeji, for his leadership in advancing the tax reform agenda.

The governor said Adedeji’s contribution went beyond technical competence, noting that he had demonstrated an understanding of the broader objective of tax reform — strengthening revenue mobilisation while making the system simpler, fairer and more predictable for taxpayers.

“Reforms of this magnitude inevitably require courage. They demand the patience to build consensus, the discipline to stay the course and the institutional imagination to turn legislation into effective administrative practice.

“Mr Adedeji has demonstrated these qualities with distinction,” Sani said.

The governor also praised the immediate past Executive Chairman of the Kaduna State Internal Revenue Service (KADIRS), Mr Jerry Adams, and his team for increasing the state’s internally generated revenue from about N4 billion to N10 billion monthly.

He said the revenue figures were more than fiscal statistics, describing them as evidence of an emerging capacity to finance national development increasingly from domestic resources.

According to Sani, the tax reforms were designed to simplify Nigeria’s complex tax environment, reduce multiple and overlapping taxation, deploy technology and e-invoicing to minimise leakages, and consolidate revenue administration.

He added that the reforms were also aimed at rebuilding trust between government and taxpayers.

Sani stressed that sustainable taxation could not be based on coercion alone, but must rest on fairness, transparency, predictability and trust.

“Citizens and businesses are more likely to comply when they understand their obligations, encounter a system that is straightforward to navigate, and have confidence that the resources they contribute are being responsibly applied to the public good,” he said.

The governor said the objective of tax reform should not merely be to collect more revenue, but to establish a system where compliance becomes easier, enforcement more intelligent and voluntary participation the norm.

He said Kaduna State had embraced the philosophy through KADIRS by investing in technology-driven revenue collection, professionalising its workforce and strengthening taxpayer education and engagement.

“Our objective is not simply to increase collections, but to build a revenue system that is broader, fairer, more efficient and more sustainable,” he said.

Sani added that Kaduna was seeking to expand its tax base rather than continually impose heavier burdens on existing compliant taxpayers.

“We seek to make compliance easier and enforcement more intelligent, targeted and transparent.

“Above all, we seek to establish a relationship with taxpayers based not on fear, but on clarity, fairness and mutual responsibility.

“This is also why the institutional architecture created by the new reform matters so greatly,” he added.

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