97% of businesses in Kogi are aware of Nigeria's 2025 tax reform, while 99% in Abia are not

  • Kogi entrepreneurs have the highest tax policy awareness in Nigeria (96.8%) in 2025.
  • Abia has the lowest awareness nationwide at just 1.4%.
  • Fewer than one-third of Nigerian states have awareness levels above 60%.
  • Major economic hubs like Lagos and Rivers have awareness below 50%.
  • Northern states dominate the top awareness rankings more than southern states.
  • Several states cluster around the 40–50% range, indicating partial reach.
  • States with low awareness risk lower compliance and higher friction during enforcement.
  • The gap between the highest and lowest states exceeds 95 percentage points, showing extreme disparity.

Awareness of Nigeria’s 2026 tax reform varies across states, and the contrast is striking.

In Kogi, almost 97% of entrepreneurs are aware of the reform, making it the most informed state in the country.

At the other extreme, Abia records just 1.4% awareness, meaning nearly all entrepreneurs there are operating with little or no knowledge of the new tax framework.

This wide gap points to uneven policy communication. Effective tax reform in Nigeria depends as much on communication and outreach as on policy content itself.

Source:

The FATE Institute (research, policy and advocacy arm of FATE Foundation)

Period:

2025
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