The Joint Revenue Board of Nigeria (JRB) has formally announced the rollout of wide-ranging tax reforms designed to modernise Nigeria’s revenue administration, simplify tax compliance, and strengthen coordination across federal, state, and local governments.
The reforms are anchored on the establishment of the Joint Revenue Board (JRB), which replaces the former Joint Tax Board (JTB). The transition reflects the Board’s expanded mandate under the Joint Revenue Board of Nigeria (Establishment) Act, 2025, to address the growing complexity of revenue administration and intergovernmental fiscal coordination.
Key Elements of the Reform
Expanded Mandate: JTB to JRB
The change in name and structure goes beyond personal income tax administration, recognising the Board’s broader responsibility for revenue coordination, harmonisation, and policy alignment across all tiers of government. The reform does not, in itself, introduce new tax laws.
Introduction of a Harmonised Taxpayer Identification (Tax ID)
A major pillar of the reform is the deployment of a Taxpayer Identification (Tax ID), a unified taxpayer identification system designed to eliminate multiple tax identities and improve data sharing among revenue authorities.
The Tax ID is automatically generated using existing national databases:
- National Identification Number (NIN) for individuals
- Corporate Affairs Commission (CAC) registration number for companies and other entities
Taxpayers are not required to re-register for a Tax ID. Any individual or business with a valid NIN or CAC number can retrieve their Tax ID instantly via the National Tax ID Portal at:
https://taxid.jrb.gov.ng
What the Reforms Mean for Taxpayers.
The reforms are aimed at
- Simplifying tax laws and administration
- Reducing multiple taxation and compliance costs
- Improving transparency, fairness, and efficiency
- Expanding the tax base without overburdening taxpayers
With these new tax reforms:
- Companies with an annual turnover below ₦100 million will be exempted from income tax
- Low-income individuals are also exempt from personal income tax
- Legitimate tax incentives for investors remain in place, with improved transparency and accountability
In his reaction, the Executive Secretary, Joint Revenue Board (JRB), Olusegun Philip Adesokan, on behalf of the board, states that “These tax reforms are critical to building a modern revenue system that supports investment, growth, and sustainable national development. The introduction of the harmonised tax ID simplifies compliance, eliminates duplication, and brings clarity to taxpayer identification nationwide. While the JRB is about taxing right, and not taxing more, as we are positioned to build a smarter, fairer, and more efficient tax system.”
The implementation of these reforms commenced on the 1st of January 2026, in collaboration with the federal, state, and local revenue authorities, to ensure nationwide consistency and effectiveness.
Support and Public Engagement
The Joint Revenue Board encourages all taxpayers to retrieve and adopt their Tax ID for all tax-related transactions. Members of the public may contact the JRB Helpdesk for assistance:
📧 Email: taxid@jrb.gov.ng
📞 Phone: 0803 918 7289
Official updates will be provided through the communication channels of relevant government official sources.