With the coming into force of the Nigeria Tax Act (NTA) 2025, every taxpayer faces a new obligation to align with the updated regulatory environment. The legislation has formally prohibited cash-based tax payments and made digital remittances the sole lawful channel, a measure designed to improve transparency and curb revenue leakages. Section 71 of the Nigeria Tax Administration Act 2025 codifies this transition, making online payment adoption a legal requirement rather than a matter of convenience.
To support taxpayers in navigating this shift, Tax TV has identified and published the verified official tax portals for all 36 states of the federation and the Federal Capital Territory, Abuja. The directory serves as a central reference point for state-level tax obligations, covering electronic billing, taxpayer registration, and revenue return filing.
The comprehensive listing maps each state's primary digital revenue platform along with its official web address, giving individuals and businesses a single source to confirm they are transacting on legitimate government-secured domains.
Several important compliance considerations accompany this transition. First, every tax payment must now flow exclusively through these digital gateways or through approved banking channels that generate an automated Revenue Receipt. Physical cash payments to any revenue official or agent are no longer valid.
Second, most of the state portals require a Tax Identification Number, or TIN, before processing any payment. Taxpayers who need to verify their existing TIN or register for a new one can do so through the Joint Tax Board portal at tin.jtb.gov.ng.
Third, upon completing any online payment, taxpayers should download and securely retain the electronic receipt issued by the state portal. This document serves as the official proof of compliance and may be required during audits or enforcement actions.
The directory highlights the growing digital infrastructure across Nigeria's subnational revenue authorities, though the pace of adoption and platform sophistication varies from state to state. Some states operate fully integrated portals handling multiple tax types, while others maintain separate gateways for different revenue streams.
Taxpayers are strongly advised to verify every URL before submitting sensitive payment information. Ensuring that the browser displays the correct government-secured domain reduces the risk of falling victim to fraudulent websites that may mimic official portals.
This shift to fully digital tax payments represents one of the most significant operational changes introduced by the NTA 2025, with implications for taxpayers, revenue authorities, and the financial institutions that process these transactions.
