The Joint Revenue Board has announced that 21 states have passed the Model Harmonised Taxes and Levies Law.

The disclosure was made on Wednesday by the Executive Secretary of the board, Olusegun Adesokan, during a press conference in Abuja.

The development comes months after the Federal Government issued guidelines for the transition from the old tax laws to the new Tax Acts 2025, which took effect on 1 January 2026.

The reform is aimed at reducing multiple taxation and improving revenue administration across the country.

According to Adesokan, the new law consolidates more than 100 fragmented taxes and levies at the subnational level into nine categories. These include income tax, stamp duties, property tax, road tax, haulage levy, economic development levy, harmonised levy, user charge and daily ticket.

The states that have so far enacted the law are Kebbi, Kaduna, Zamfara, Ekiti, Enugu, Abia, Anambra, Gombe, Adamawa, Yobe, Borno, Niger, Plateau, Benue, Kogi, Kwara, Nasarawa, Akwa Ibom, Bayelsa, Delta and Ondo.

Adesokan noted that several states are already embracing technology for more efficient revenue collection, with some benefiting from technology support provided by the Joint Revenue Board. He expressed confidence that more states would adopt the law in the coming months.