Ekiti becomes the first Nigerian state to adopt the Nigerian Tax Administration Act

New revenue law introduces full digital tax payments, centralizes collection powers, and aligns the state with federal tax reforms ahead of 2026

Ekiti State has become the first subnational government in Nigeria to domesticate the Nigeria Tax Administration Act (NTAA), marking a major step in aligning state-level revenue administration with ongoing federal tax reforms.

Governor Biodun Oyebanji formalized the move on Wednesday in Ado-Ekiti with the signing of the Ekiti State Revenue Administration Law, 2025, which replaces the state’s 2019 internal revenue framework. The new law mirrors the provisions of the NTAA, a central pillar of the Federal Government’s tax reform agenda scheduled to take effect nationwide from January 2026.

The signing ceremony, held at the Executive Council Chamber, also featured the governor’s assent to Ekiti’s 2026 “Budget of Sustainable Governance,” estimated at ₦415.57 billion, signalling a broader push to strengthen fiscal discipline and governance systems in the state.

Under the new revenue law, Ekiti has transitioned fully to an electronic tax system, making digital payment, billing, and receipting mandatory across all revenue streams. The reform centralizes revenue collection under the Ekiti State Internal Revenue Service (EKIRS), effectively eliminating the role of unauthorized third-party collectors and tightening oversight.

The law further empowers EKIRS with prosecutorial authority and the ability to impose administrative penalties on tax defaulters, while adopting the harmonized list of taxes approved by the Joint Revenue Board to reduce ambiguity for businesses and taxpayers.

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Governor Oyebanji said the reforms are designed to block leakages and improve accountability in public finance. He stressed that all payments made under the new system would go directly into government accounts, strengthening transparency and trust in the tax process.

The Executive Secretary of the Joint Revenue Board, Segun Adesokan, described Ekiti’s action as a landmark development, noting that it fulfilled a commitment made by the state at a revenue reform retreat held in Ikogosi last year. He expressed confidence that other states would follow suit in adopting a more standardized and professional approach to tax administration.

Beyond tax reforms, the 2026 budget signed alongside the revenue law allocates 53 percent to recurrent expenditure and 47 percent to capital spending. The state government says the fiscal plan prioritizes the completion of ongoing projects, while boosting infrastructure development and agricultural productivity as key drivers of economic growth.