Diagnostic Assessment of Property Tax in Nigeria – The Case of Kaduna State
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LoGRI Policy Brief 10
Nigeria has experienced weak tax policies and administration, limiting the funding of essential public goods and services. Property tax has significant revenue potential for subnational governments, but remains underused due to economic, administrative, and political challenges. To uncover these challenges, a diagnostic assessment was conducted to identify gaps and weaknesses in the property tax system in Kaduna State through surveys of stakeholders’ perspectives, including fiscal and tax authorities, land authorities, judiciary and legal professionals, financial services providers including tax practitioners, valuation and technology professionals, non-government actors and civil society organizations, as well as property taxpayers including property owners, developers, and property tenants. The findings from the surveys revealed key challenges relating to property tax administration in the state, including poor billing systems, limited property identification, weak enforcement, low compliance, and lack of transparency in valuation. Therefore, reforms are needed to clarify the role of relevant agencies in the delivery of bills. It is also recommended to enhance enforcement mechanisms, expand property identification, and deploy a transparent, points-based valuation method.
Dr. Abdussalam Mas'ud is a former Associate Professor of Taxation at Federal University Dutse, Nigeria, and has been an ICTD research grantee since 2017. He has published extensively on tax and fiscal systems and was a recipient of the Malaysia Institute of Accountants (MIA) Article of Merit Award in 2016. Dr. Mas'ud left academia in early 2023 and now works in industry.
Mustapha Ndajiwo is the Honourable Commissioner of Budget and Planning for Niger State, Nigeria. He is also the Executive Director and founder of the African Centre for Tax and Governance. Mustapha has consulted for many international organisations including the International Centre for Tax and Development, the United Nations, Tax Justice Network, and ECOWAS.
Michael Falade is an international development researcher and evaluation professional based in Lagos, Nigeria with more than a decade of work experience on various FCDO and other international organisations funded research projects. He is interested in policy-centered interventions focusing on governance, agriculture, public health, and other social issues as well as in development intervention evaluations. Michael holds a Master’s degree in public health. Prior to his work as consultant with ICTD as the Executive Secretary of the NTRN, Michael worked as a public policy analyst and research associate at a Lagos Policy Think Tank.
Citation: Mas’ud, Abdulsalam., Usman, Timothy Onechojon., Ndajiwo, Mustapha., Falade, Michael. (2025) “Diagnostic Assessment of Property Tax in Nigeria – The Case of Kaduna State.” Policy Brief 10. University of Toronto: Local Government Revenue Initiative.
