No fewer than 12 states have adopted Nigeria’s ongoing tax reforms and aligned the new legal framework with their respective state tax laws, signalling growing subnational buy-in for fiscal restructuring.

Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Mr Taiwo Oyedele, disclosed this at the National Economic Council (NEC) Conference held in Abuja.

Oyedele revealed that while 12 states have already domesticated the reforms, 13 others currently have the relevant bills before their Houses of Assembly, and 11 states are at advanced stages of preparing the bills for legislative consideration.

He stressed the importance of harmonising state tax laws with the new national framework to eliminate multiple taxation and improve efficiency in revenue administration. In this regard, he urged state governors to grant full autonomy to their internal revenue services.

According to him, the continued engagement of private consultants for routine tax collection undermines institutional capacity and accountability. He noted that the new tax law expressly prohibits the use of consultants for core functions of tax authorities and mandates the protection of their operational independence.

Oyedele also announced plans by the Federal Government to introduce a tax amnesty programme as part of the reform agenda. He explained that the initiative would allow taxpayers with outstanding liabilities to voluntarily disclose past non-compliance without facing immediate punitive measures.

Addressing state governors directly, he said clearing historical tax liabilities was critical to securing sustainable revenue in the future, adding that the proposed voluntary disclosure programme would enable taxpayers to regularise their records and improve long-term compliance.

Meanwhile, the NEC, in a communiqué issued at the end of the conference, called on all tiers of government to prioritise spending on human capital development and infrastructure, while strengthening accountability to rebuild public trust.

The Council urged state governments to increase per capita investment in health, education and youth employment, noting that Nigeria’s persistent underinvestment in these sectors continues to lag behind global benchmarks.

It further emphasised the urgent need to scale up funding for education, healthcare and nutrition to improve living standards and social outcomes.

The NEC also resolved to support domestic production by incentivising subnational governments to prioritise strategic investment planning aimed at boosting productivity, competitiveness and exports.

The communiqué reaffirmed Nigeria’s unique federal structure, which assigns responsibilities to local, state and federal governments, and called for stronger collaboration among governments, the private sector, civil society and development partners to achieve inclusive and sustainable national development.