JRB Pushes Data Driven Tax System as Nigeria’s Reform Challenges Persist

JRB pushes data driven tax administration

Nigeria’s Joint Revenue Board (JRB) has called for stronger use of data and analytics in tax administration as the country enters the second year of its ongoing tax reform programme.

The call followed the Board’s 160th meeting, held from September 1 to 3, 2026, in Kaduna State, where members reviewed progress since the new tax laws began taking effect on January 1, 2026. The meeting also examined implementation challenges and measures required to consolidate the reforms.

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The Board said Nigeria had made progress towards a more harmonised, technology-driven and data-enabled tax administration system but stressed that significant implementation challenges remain.

JRB Seeks Greater Use of Data in Tax Administration

The JRB said stronger data infrastructure and analytical capacity would be critical to improving tax administration.

It called on revenue authorities to invest in systems capable of collecting, integrating and analysing reliable information to support better decision-making and improve tax compliance.

The Board also emphasised greater collaboration between government agencies and responsible data sharing.

According to the JRB, integrating credible data from different sources could help broaden Nigeria’s tax base, improve compliance and provide policymakers with better information for revenue decisions.

It stressed that data sharing must, however, operate within appropriate safeguards covering privacy, security and lawful access.

Tax Harmonisation Remains a Major Reform Priority

The Board also urged states that have yet to enact the Harmonised Taxes and Levies Law to accelerate the process.

Greater adoption of the framework is intended to promote consistency in tax administration and reduce duplication of taxes and levies across federal, state and local government jurisdictions.

The issue remains particularly relevant to businesses operating across multiple locations, where different tax demands can increase administrative costs and complicate investment decisions.

The JRB said the second year of the reform should focus on translating legislative changes into practical administrative improvements.

It identified improved taxpayer experience, stronger voluntary compliance, increased revenue mobilisation and greater public confidence as key priorities.

Businesses Still Face Multiple Tax Demands

Despite the reform programme's objective of simplifying Nigeria’s tax system, businesses continue to report challenges associated with multiple taxes, levies and other government collections.

Nairametrics cited the Central Bank of Nigeria’s July 2026 Business Expectations Survey, in which 70.8 per cent of respondents identified high and multiple taxation as the biggest constraint on business operations. In the survey, taxation ranked ahead of insecurity and high interest rates.

This creates an important test for the reform programme.

While government needs stronger revenue mobilisation to fund public services and infrastructure, excessive or overlapping charges can increase business costs and discourage investment.

Implications for the Construction and Property Sector

The tax reform has direct implications for Nigeria’s housing and construction industries.

Property developers operate across several stages of the development process, including land acquisition, planning, construction, transactions and property management. Multiple taxes and levies can increase the cost of these activities and ultimately affect the price of new housing.

A more harmonised system could improve cost predictability for developers and investors if it eliminates duplicated charges and provides clearer rules across jurisdictions.

For the housing market, this could make development planning easier and reduce some of the administrative costs associated with delivering residential projects.

However, the benefits will depend on how consistently the reforms are implemented at federal and subnational levels.

Better Tax Data Could Improve Government Planning

A stronger data infrastructure could also support more effective public-sector planning.

Reliable information on businesses, incomes, property transactions and economic activity can help government agencies better understand where economic activity is concentrated and where infrastructure and public services are most needed.

For the housing sector, better data could support more informed decisions around urban development, infrastructure provision and housing policy.

It could also help policymakers better assess the size and characteristics of Nigeria’s formal and informal property markets.

Reform Enters a Critical Second Year

Nigeria’s tax reform programme was introduced as a broad restructuring of the country's fiscal and revenue administration framework.

The reforms established the Nigeria Tax Act, Nigeria Tax Administration Act, Nigeria Revenue Service (Establishment) Act and Joint Revenue Board (Establishment) Act, with objectives including harmonising tax administration, improving compliance, broadening the tax base and reducing duplication.

The JRB's latest position suggests that the second year will be less about introducing legislation and more about making the new framework work effectively across government.

That will require stronger digital infrastructure, capable institutions, coordination between revenue agencies and clear communication with taxpayers.

Outlook for Nigeria’s Housing Market

For the property and construction sector, the success of the tax reforms will be measured partly by whether they create a more predictable cost and regulatory environment.

If harmonisation reduces duplicated levies and data-driven administration improves transparency, developers and investors could benefit from greater certainty when planning projects.

However, if multiple charges continue despite the new framework, the reform may have a more limited impact on development costs and housing affordability.

The JRB's emphasis on data, coordination and harmonisation therefore represents an important next step in determining whether Nigeria's tax reforms can move from legislative change to measurable improvements for businesses, investors and households.

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