Tax systems are essential for funding government programmes, regulating business finances, and preserving economic stability, and the JAMB cut off mark for Taxation for the 2026/2027 academic session ranges from 140 to 240, depending on the university and how competitive the course is.

Taxation centres on tax policies, financial management, auditing, revenue collection, and the legal framework guiding corporate and public finance operations.

Students learn accounting, economics, commercial law, public finance, financial reporting, tax administration, company taxation, personal income tax, value added tax, and auditing. They build strong analytical, numerical, and decision making skills throughout the programme.

The discipline blends finance, law, and business knowledge to prepare students for roles in financial management and revenue administration. Students gain a practical understanding of how tax systems operate and how to advise clients on compliance and planning.

Graduates work as accountants, auditors, tax advisers, compliance officers, financial analysts, and revenue administrators. Employment settings include banks, accounting firms, tax authorities, consulting companies, government agencies, multinational corporations, and private organisations.

Below are the cut off marks, admission requirements, subject combinations, and career opportunities for all universities.

Federal Universities Offering Taxation

Some federal universities offer Taxation as part of faculties related to management sciences, accounting, or finance.

UniversityCut Off MarkPost UTMEState
University of Benin (UNIBEN)220 to 240YesEdo
University of Lagos (UNILAG)220 to 240YesLagos
University of Nigeria, Nsukka (UNN)210 to 230YesEnugu
Ahmadu Bello University (ABU), Zaria200 to 220YesKaduna
University of Ilorin (UNILORIN)200 to 220YesKwara
Nnamdi Azikiwe University (UNIZIK), Awka190 to 210YesAnambra
Bayero University, Kano (BUK)190 to 210YesKano
Federal University, Oye Ekiti (FUOYE)180 to 200YesEkiti
University of Abuja (UNIABUJA)180 to 200YesFCT
Federal University, Lokoja (FULOKOJA)170 to 190YesKogi

State Universities Offering Taxation

Several state universities also offer Taxation with moderate admission requirements.

UniversityCut Off MarkPost UTMEState
Lagos State University (LASU)200 to 220YesLagos
Delta State University (DELSU), Abraka180 to 200YesDelta
Rivers State University (RSU), Port Harcourt180 to 200YesRivers
Imo State University (IMSU)170 to 190YesImo
Ekiti State University (EKSU)170 to 190YesEkiti
Enugu State University of Science and Technology (ESUT)180 to 200YesEnugu
Kaduna State University (KASU)170 to 190YesKaduna
Benue State University (BSU)170 to 190YesBenue

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Approved JAMB Cut Off Marks 2026/2027 for All Nigerian Institutions

Private Universities Offering Taxation

Private universities offering Taxation generally accept lower JAMB scores, although tuition fees are usually higher.

UniversityCut Off MarkPost UTMEState
Covenant University, Ota200 to 220YesOgun
Babcock University, Ilishan Remo180 to 200YesOgun
Afe Babalola University (ABUAD)180 to 200YesEkiti
Bowen University, Iwo170 to 190YesOsun
Lead City University, Ibadan160 to 180YesOyo
Igbinedion University, Okada160 to 180YesEdo

JAMB Subject Combination for Taxation

Candidates applying for Taxation are generally required to register the following subjects in JAMB:

  • English Language
  • Mathematics
  • Economics
  • Any other Social Science or Commercial subject

Some universities may also accept Accounting, Commerce, or Government, depending on their admission requirements.

O’Level Requirements for Taxation

Applicants must possess at least five credit passes in WAEC, NECO, or NABTEB. Required subjects commonly include:

  • English Language
  • Mathematics
  • Economics
  • Accounting or Commerce
  • Any other relevant subject

Most universities may accept combined results if permitted under their admission policies.

Direct Entry Requirements for Taxation

Candidates applying through Direct Entry may require one of the following qualifications:

  • ND or HND in Accounting, Finance, Banking, or related fields.
  • IJMB or JUPEB results.
  • A Level passes in Economics or Accounting related subjects.

Requirements may vary by university.

Careers in Taxation

Taxation creates career opportunities across finance, auditing, revenue administration, and business sectors.

Career PathDescription
Tax AdviserHelps individuals and businesses manage taxes, file returns, and comply with tax laws.
AccountantHandles financial records, bookkeeping, and preparation of financial statements.
Tax OfficerWorks with government agencies responsible for tax collection and revenue management.
AuditorReviews financial accounts and ensures organisations comply with financial regulations.
Financial AnalystStudies financial data to support business planning and investment decisions.
Regulatory Compliance OfficerEnsures companies follow tax policies and financial regulations.
Banking ProfessionalWorks in banks and other financial institutions, handling finance related operations.
Financial AdviserGuides taxation, budgeting, investments, and financial planning.
Lecturer or Academic ResearcherTeaches Taxation, Accounting, and Finance courses in higher institutions.
Business AdministratorSupervises financial activities and daily business operations within organisations.