Our History

Prior to 1985, the Kaduna state Board of Internal Revenue was a division under the Ministry of Finance and Economic Planning, and then headed by a Commissioner of Revenue who is directly answerable to Hon. Commissioner, Ministry of Finance and Economic Planning.  Since then the Board have been undergoing with restructuring to suit challenges.
In 1985 the Kaduna State Government enacted an Edict known as Edict N0. 5 of 1985 which created Kaduna State Board of Internal Revenue with the Sole responsibilities of administration of Taxes in accordance with the various legislation regarding taxes.
The Board has the singular responsibilities of collection and accounting for all internally generated revenue due to the Kaduna State Government within and outside the State.  The Board was then headed by a Director-General being supervised by the Hon. Commissioner of Finance.
The Director-General preside the meeting of the Management which comprises all the Head of Department.
The Management is responsible for appointment, Promotions, Discipline, and award of contract.  However the Director-General have executive power. In a quest to meet up with challenges and economic evolutions and globalization. The Board has been undergoing series of restructuring which presently pave way for modernization and changing to electronic operations to enhance service delivery, maximize revenue collections and block leakages.
Historically, the administration of taxes and its collection and accounting in Kaduna State prior to 1985, was the sole responsibility of the Ministry of Finance and Economic Planning.  A Revenue Division headed by a Commissioner of Revenue was being operated under the Ministry using the Northern Nigeria Personal Income Tax Law of 1962.  The Income Tax Management Act of 1961 (ITMA) complimented this law.  This arrangement however did not help establish an efficient tax system in the State.  In August, 1985, the Kaduna State Government created through Edict N0. 12 of 1985, the Kaduna State Board of Internal Revenue as an autonomous body with perpetual succession and common seal, with the functions and powers:
a)        Administer the provisions of the Personal Tax Law in the State;
b)        Assess, collect and account for all taxes in the State and may do all such things as may be deemed necessary or expedient for the assessment and the collection of such taxes;
c)       Supervise the collection of all revenue due to the State which other Ministry or Department collects;
d)        Revise all obsolete rates collectable by the Board; and
e)        Liaise on tax and revenue matters with the Federal and all other State Governments through the Joint Tax Board.
The laws of the Kaduna State of Nigeria established Kaduna State Board of Internal Revenue by section 3 of this Edict; and the date of commencement 13th August, 1985.
1.        This Act may be cited as the Kaduna State Board of Internal Revenue Act.
2.        In this Act, unless the context otherwise requires:-
“Board” means the Board of Internal Revenue as established by section 3 of this Act;
“Chairman” means the Chairman of the Board as appointed by section 4 of the Act;
“Director” means the Director of the Board;
“Governor” means the Governor of Kaduna State of Nigeria;
“Member” means a member of the Board as appointed under section 4, and includes the Chairman;
“Personal Tax Law” means the Personal Tax Law as amended;
“State” means Kaduna state of Nigeria.
3.        1)   There is hereby established for the State a Board to be known as the Kaduna State Board of Internal Revenue.
2)   The Board shall be a body corporate with perpetual succession and a common seal.
3)   The Board may sue and be sued in its corporate name, and may acquire, hold and dispose of movable and immovable property.
4)  The Board shall consist of the following members:-
a)  A part-time Chairman who shall be appointed by the Governor;
b)  The Director of the Board;
c)  One representative of each of the following Ministries:-
i)  Finance
ii)  Local Government
iii)  Commerce and Industry
iv)  Justice
d)  The Chief Vehicle Investigation Officer, Ministry of Works and Housing,
e)  The Chief Lands Officer;
f)  Two representatives of the private sector who shall be a businessman and a chartered account/banker to be appointed by the Governor.
5)        1.  The Governor shall on the advice of the Board appoint a person to be Secretary/Legal Adviser of the Board.
2.  The Secretary shall be responsible for the correspondence, keeping of the records of the Board, handling legal issues affecting the Board and performing such other duties as the Board may from time to time direct.

Relevant Information
Tax Rate
  • 7% First N 300,000
  • 11% Next N 300,000
  • 15% Next N 500,000
  • 21% Next N 500,000
  • 21% Next N 1,600,000
  • 24% Above N 3,200,000
Tax Payment Mode
  • Option 1 InterSwitch PayDirect
  • Option 2 Quick Teller

Branch Location