Official Repository & Portals

Statutes, Circulars & State
Revenue Directories.

Download verified statutory acts, federal government guidelines, and access official portals for all state internal revenue services across Nigeria.

Statutes & Federal Guidelines

NTAA

Nigerian Tax Administration Act 2025

NTA

Nigeria Tax Act 2025

JRB

Joint Revenue Board Establishment Act 2025

NRS

Nigeria Revenue Service Establishment Act 2025

State Internal Revenue Services (SIRS) & FCT

Abia State

Abia State Internal Revenue Service

Adamawa State

Adamawa State Internal Revenue Service

Akwa Ibom State

Akwa Ibom State Internal Revenue Service

Anambra State

Anambra State Internal Revenue Service

Bauchi State

Bauchi State Internal Revenue Service

Bayelsa State

Bayelsa State Internal Revenue Service

Benue State

Benue State Internal Revenue Service

Borno State

Borno State Internal Revenue Service

Cross River State

Cross River State Internal Revenue Service

Delta State

Delta State Internal Revenue Service

Ebonyi State

Ebonyi State Internal Revenue Service

Edo State

Edo State Internal Revenue Service

Ekiti State

Ekiti State Internal Revenue Service

Enugu State

Enugu State Internal Revenue Service

FCT, Abuja

Federal Capital Territory Internal Revenue Service

Gombe State

Gombe State Internal Revenue Service

Imo State

Imo State Internal Revenue Service

Jigawa State

Jigawa State Internal Revenue Service

Kaduna State

Kaduna State Internal Revenue Service

Kano State

Kano State Internal Revenue Service

Katsina State

Katsina State Internal Revenue Service

Kebbi State

Kebbi State Internal Revenue Service

Kogi State

Kogi State Internal Revenue Service

Kwara State

Kwara State Internal Revenue Service

Lagos State

Lagos State Internal Revenue Service (LIRS)

Nasarawa State

Nasarawa State Internal Revenue Service

Niger State

Niger State Internal Revenue Service

Ogun State

Ogun State Internal Revenue Service

Ondo State

Ondo State Internal Revenue Service

Osun State

Osun State Internal Revenue Service

Oyo State

Oyo State Internal Revenue Service

Plateau State

Plateau State Internal Revenue Service

Rivers State

Rivers State Internal Revenue Service

Sokoto State

Sokoto State Internal Revenue Service

Taraba State

Taraba State Internal Revenue Service

Yobe State

Yobe State Internal Revenue Service

Zamfara State

Zamfara State Internal Revenue Service

Tax clarity, one question at a time

Frequently Asked Questions

Clear, public-facing answers to common questions about Nigeria's 2025 tax Acts and the 2026 transition. Select a question to read the answer.

01 / What changed?

Understanding the new tax regime

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Educational information only. Tax treatment depends on the facts and applicable law. Consult the official Acts, NRS, JRB or a qualified tax professional for advice on your specific position.