Tax Legislation

Tax law covers the rules, policies and laws that oversee the tax process, which involves charges on estates, transactions, property, income, licenses and more by the Kogi state government. Taxation also includes  all compulsory levies imposed by the government upon individuals for benefit of the state.

Taxation is a governmental assessment upon property value, transactions, estates , licenses granting a right and/or income. It includes all contributions imposed by the government upon individuals for the service of the state. Taxes are usually divided into two main classes: direct and indirect. Generally speaking, direct taxes are those assessed against income, land or real property, and personal property, which are paid directly to the government; whereas indirect taxes are assessed against articles of consumption, such as products or services, but collected by an intermediary, such as a retailer.

Kogi State Revenue Administration Law 2024


Kogi State Revenue Administration Law 2017 – 2023


Local Government Harmonised Rates & Levies.


Personal Income Tax Act





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1 Beach/Marine Road, Lokoja, Kogi State, Nigeria.