The Manufacturers Association of Nigeria (MAN) has called for full implementation of the country’s new tax framework that limits taxes and levies at the subnational level to nine revenue categories, saying manufacturers need relief from years of overlapping payments to different government agencies.
MAN’s position comes as Nigeria implements sweeping tax reforms designed to simplify revenue collection, improve compliance and reduce conflicts between taxpayers and authorities across federal, state and local governments.
The association said manufacturers previously faced between 120 and 160 taxes and levies, creating additional costs for companies already contending with expensive energy, financing and logistics.
Under the new arrangement, more than 100 taxes and levies have been consolidated into nine revenue heads covering income tax, stamp duty, property tax, road tax, haulage levy, economic development levy, harmonised levy, user charges and daily tickets.
MAN Director-General Segun Ajayi-Kadir said limiting the number of applicable taxes would make compliance easier for manufacturers while providing businesses with greater certainty about their obligations during the financial year.
However, implementation across the federation remains incomplete.
Sixteen of Nigeria’s 36 states have so far adopted the harmonised framework, leaving manufacturers exposed to differences in tax administration depending on where their factories, warehouses and distribution operations are located.
MAN wants more state governments to domesticate the framework and ensure that the intended reduction in taxes is reflected in what businesses actually pay.
The association is particularly concerned that the transition should not become an opportunity for revenue authorities to introduce new charges that effectively recreate the multiple-taxation problem under different names.
MAN President Francis Meshioye urged the Joint Revenue Board to ensure that subnational governments consolidate existing obligations rather than expanding the number of levies imposed on businesses.
The association is also pushing for a simpler collection structure in Lagos, Nigeria’s largest industrial and commercial centre.
MAN wants the Lagos State Government to establish a harmonised tax system under which manufacturers deal with a single assessment process and make payments through one platform.
Such an arrangement could reduce situations where companies have to interact separately with different revenue authorities and government agencies over similar obligations.
The problem is particularly significant around Apapa and other industrial corridors where manufacturers depend on the ports to receive imported raw materials, machinery and other production inputs.
Beyond statutory taxes, manufacturers have complained about additional payments and collections encountered while transporting goods between ports, factories and warehouses.
MAN is consequently seeking stronger enforcement against unauthorised collections around Apapa, Amuwo-Odofin and Kirikiri and wants revenue collection along these corridors separated from activities by non-state actors.
The association has also proposed greater coordination of port-related charges so manufacturers moving containers are not required to make multiple payments for related services.
Nigeria’s new tax regime took effect at the beginning of 2026 following the enactment of four major tax laws in 2025.
The framework introduced changes covering taxation, administration, revenue collection and coordination between different levels of government.
The Joint Revenue Board has been given a broader role in promoting uniformity across revenue authorities and coordinating the harmonisation of taxes, levies, rates and other statutory payments.
For manufacturers, the effectiveness of those reforms will depend largely on implementation at state and local government levels.
Reducing the number of recognised revenue categories could lower administrative costs and make tax obligations more predictable, but those benefits could be weakened if businesses continue facing duplicate assessments or unofficial collections outside the harmonised system.
MAN said it is not seeking exemption from legitimate taxation but wants a system in which businesses can clearly determine what they owe, who is authorised to collect it and where payments should be made.
The association also wants tax revenue collected from industrial businesses to translate into better infrastructure, security and services within manufacturing clusters.