Despite the Federal Government’s comprehensive 2026 tax reforms aimed at simplifying the fiscal environment, Nigerian businesses continue to struggle with multiple taxation. Data from the Central Bank of Nigeria’s July 2026 Business Expectations Survey indicates that 70.8% of businesses identify high and multiple taxes as their primary operational constraint.

While the new Nigeria Tax Act seeks to harmonize administration and eliminate duplicate levies, implementation remains inconsistent, particularly at the sub-national level. Businesses, especially SMEs, frequently face overlapping demands from state and local government agencies, often enforced by contracted collectors despite federal directives banning practices like roadside levy collection. Tax experts and industry leaders argue that the reform’s success depends on stricter enforcement and the domestication of these policies by state governments to reduce the administrative burden on the private sector.