To study Taxation in any Nigerian tertiary institution, you first need to start with registering the correct the subject combination of the course through UTME. However, here, we will be detailing the JAMB cut-off mark for the discipline which must be met to secure admission.
JAMB Cut-Off Mark for Taxation 2026/2027
According to several universities, the minimum cut-off mark needed to study Taxation is 160, while the JAMB benchmark for universities is 140. Admission into polytechnics and colleges of education is easily gained as the required benchmark is 100.
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Top Institutions Offering Taxation and Their 2026/2027 Cut-Off Marks
Here are Nigerian institutions offering Taxation, along with their expected JAMB cut-off marks for the 2026/2027 session:
| FEDERAL UNIVERSITIES | CUT OFF MARK |
|---|---|
| Abubakar Tafawa Balewa University, Bauchi (ATBU) | 140 |
| Ahmadu Bello University, Zaria (ABU) | 140 |
| Bayero University, Kano (BUK) | 140 |
| Federal University Gashua, Yobe (FUGASHUA) | 140 |
| Federal University of Petroleum Resources, Effurun (FUPRE) | 140 |
| Federal University of Technology, Akure (FUTA) | 140 |
| Federal University of Technology, Minna (FUTMINNA) | 140 |
| Federal University of Technology, Owerri (FUTO) | 140 |
| Federal University, Dutse, Jigawa State (FUD) | 140 |
| Federal University, Dutsin-Ma, Katsina (FUDMA) | 140 |
| Federal University, Kashere, Gombe State (FUKASHERE) | 140 |
| Federal University, Lafia, Nasarawa State (FULAFIA) | 140 |
| Federal University, Lokoja, Kogi State (FULOKOJA) | 140 |
| Alex Ekwueme University, Ndufu-Alike, Ebonyi State (FUNAI) | 140 |
| Federal University, Otuoke, Bayelsa (FUOTUOKE) | 140 |
| Federal University, Oye-Ekiti, Ekiti State (FUOYE) | 140 |
| Federal University, Wukari, Taraba State (FUWUKARI) | 140 |
| Federal University, Birnin Kebbi (FUBK) | 140 |
| Federal University, Gusau Zamfara (FUGUS) | 140 |
| Michael Okpara University of Agricultural Umudike (MOUAU) | 140 |
| Modibbo Adama University of Technology, Yola (MAUTECH) | 140 |
| National Open University of Nigeria, Lagos (NOUN) | 140 |
| Nigeria Police Academy Wudil (NPA) | 140 |
| Nigerian Defence Academy Kaduna (NDA) | 140 |
| Nnamdi Azikiwe University, Awka (UNIZIK) | 140 |
| Obafemi Awolowo University, Ile-Ife (OAU) | 140 |
| University of Abuja, Gwagwalada (UNIABUJA) | 140 |
| Federal University of Agriculture, Abeokuta (FUNAAB) | 140 |
| University of Agriculture, Makurdi (FUAM) | 140 |
| University of Benin (UNIBEN) | 140 |
| University of Calabar (UNICAL) | 140 |
| University of Ibadan (UI) | 140 |
| University of Ilorin (UNILORIN) | 140 |
| University of Jos (UNIJOS) | 140 |
| University of Lagos (UNILAG) | 140 |
| University of Maiduguri (UNIMAID) | 140 |
| University of Nigeria, Nsukka (UNN) | 140 |
| University of Port-Harcourt (UNIPORT) | 140 |
| University of Uyo (UNIUYO) | 140 |
| Usumanu Danfodiyo University (UDUSOK) | 140 |
| Nigerian Maritime University Okerenkoko, Delta State (NMU) | 140 |
| Air Force Institute of Technology, Kaduna (AFIT) | 140 |
| Nigerian Army University Biu (NAUB) | 140 |
| Federal University of Health Technology, Otukpo Benue State (FUHSO) | 140 |
| Federal University of Agriculture, Zuru, Kebbi State (FUAZ) | 140 |
| Federal University of Technology, Babura, Jigawa State (FUTB) | 140 |
| Federal University of Technology, Ikot Abasi, Akwa Ibom State (FUTIA) | 140 |
| Federal University of Health Sciences, Azare, Bauchi State (FUHSA) | 140 |
| Federal University of Health Sciences, Ila Orangun, Osun State (FUHSI) | 140 |
| STATE UNIVERSITIES | CUT OFF MARK |
|---|---|
| Abia State University, Uturu (ABSU) | 140 |
| Adamawa State University Mubi (ADSU) | 140 |
| Adekunle Ajasin University, Akungba (AAUA) | 140 |
| Akwa Ibom State University, Ikot Akpaden (AKSU) | 140 |
| Ambrose Alli University, Ekpoma (AAU) | 140 |
| Chukwuemeka Odumegwu Ojukwu University, Uli (COOU) | 140 |
| Bauchi State University, Gadau (SAZUG) | 140 |
| Benue State University, Makurdi (BSU) | 140 |
| Yobe State University, Damaturu (YSU) | 140 |
| Cross River State University of Technology, Calabar (UNICROSS) | 140 |
| Delta State University Abraka (DELSU) | 140 |
| Ebonyi State University, Abakaliki (EBSU) | 140 |
| Ekiti State University (EKSU) | 140 |
| Enugu State University of Science and Technology, Enugu (ESUT) | 140 |
| Gombe State Univeristy, Gombe (GSU) | 140 |
| Ibrahim Badamasi Babangida University, Lapai (IBBUL) | 140 |
| Ignatius Ajuru University of Education,Rumuolumeni (IAUE) | 140 |
| Imo State University, Owerri (IMSU) | 140 |
| Sule Lamido University, Kafin Hausa, Jigawa (SLU) | 140 |
| Kaduna State University, Kaduna (KASU) | 140 |
| Kano University of Science & Technology, Wudil (KUST) | 140 |
| Kebbi State University of Science and Technology, Aliero (KSUSTA) | 140 |
| Prince Abubakar Audu University Anyigba (PAAU) | 140 |
| Kwara State University, Ilorin (KWASU) | 140 |
| Ladoke Akintola University of Technology, Ogbomoso (LAUTECH) | 140 |
| Ondo State University of Science and Technology Okitipupa (OAUSTECH) | 140 |
| Rivers State University (RSUST) | 140 |
| Olabisi Onabanjo University, Ago Iwoye (OOU) | 140 |
| Lagos State University, Ojo (LASU) | 140 |
| Niger Delta University Yenagoa (NDU) | 140 |
| Nasarawa State University Keffi (NSUK) | 140 |
| Plateau State University Bokkos (PLASU) | 140 |
| Tai Solarin University of Education Ijebu Ode (TASUED) | 140 |
| Umar Musa Yar’ Adua University Katsina (UMYU) | 140 |
| Osun State University Osogbo (UNIOSUN) | 140 |
| Taraba State University, Jalingo (TASU) | 140 |
| Sokoto State University (SSU) | 140 |
| Yusuf Maitama Sule University Kano (YUMSUK) | 140 |
| Oyo State Technical University Ibadan (TECH-U) | 140 |
| Ondo State University of Medical Sciences (UNIMED) | 140 |
| Edo State University Uzairue (EDSU) | 140 |
| Kingsley Ozumba Mbadiwe University Ogboko, Imo State (KOMU) | 140 |
| University of Africa Toru Orua, Bayelsa State (UAT) | 140 |
| Bornu State University, Maiduguri (BOSU) | 140 |
| Moshood Abiola University of Science and Technology Abeokuta (MAPOLY) | 140 |
| Gombe State University of Science and Technology (GSUST) | 140 |
| Zamfara State University (ZAMSUT) | 140 |
| Bayelsa Medical University (BMU) | 140 |
| University of Agriculture and Environmental Sciences Umuagwo, Imo State (UAES) | 140 |
| Confluence University of Science and Technology Osara, Kogi (CUSTECH) | 140 |
| University of Delta, Agbor (UNIDEL) | 140 |
| Delta University of Science and Technology, Ozoro (DSUST) | 140 |
| Dennis Osadebe University, Asaba (DOU) | 140 |
| Bamidele Olumilua University of Science and Technology Ikere, Ekiti State (BOUESTI) | 140 |
| King David Umahi University of Medical Sciences, Uburu, Ebonyi State (KDUMS) | 140 |
| Lagos State University of Education, Ijanikin (LASUED) | 140 |
| Lagos State University of Science and Technology Ikorodu (LASPOTECH) | 140 |
Admission Requirements to Study Taxation in Nigeria
To study Taxation, most institutions require:
- Five O’level credits including English Language, Mathematics, Economics, and any other two relevant subjects (like Commerce, Government, or Accounting).
- A JAMB UTME score that meets the school-specific cut-off.
- Successful post-UTME screening (if applicable).
Tips for Aspiring Taxation Students
Here are tips you can use to increase your admission chances as a prospective student of Taxation:
- Target a score above 180 for better admission chances, especially in state universities.
- Choose a mix of less competitive institutions as backup options during JAMB registration.
- Be proactive in checking updates from JAMB and your chosen school’s website.
Frequently Asked Questions
What is the minimum JAMB score to study Taxation in Nigeria?
Most institutions accept a minimum of 160, but some universities and polytechnics may require higher scores.
Can I study Taxation with a JAMB score of 150?
Some polytechnics may accept this, especially if you perform well in the post-UTME.
Does UNILAG or UI offer Taxation as a course?
No, they do not offer Taxation as a standalone course. It may be part of broader programs like Accounting or Finance.
What subjects should I write in JAMB for Taxation?
Use of English (compulsory), Mathematics, Economics, and either Government or Commerce.
Is Taxation a competitive course?
It is moderately competitive, particularly in institutions where it is relatively new or growing in demand.
How can I boost my chances of gaining admission for Taxation?
Score above the minimum cut-off, perform excellently in your post-UTME, and ensure your O'level results meet requirements.
Can I switch to Taxation from another course after 100 level?
Yes, but it depends on your university’s transfer policy and your academic performance.
Is Taxation available as a part-time or distance learning course?
Some institutions offer Taxation under part-time or weekend programmes.
What career options are available for graduates of Taxation?
Tax consultant, revenue officer, auditor, financial analyst, compliance officer, or roles in tax authorities and private firms.
Do polytechnics offer Taxation as an HND program?
Yes, several polytechnics offer ND and HND programs in Taxation.
Is there a difference between Taxation and Accounting?
Yes. While related, Taxation focuses specifically on tax systems, compliance, and fiscal policy, whereas Accounting covers a broader range of financial topics.
Can I study Taxation with a commercial or science background in secondary school?
Yes, a commercial background is preferred, but science students who meet subject requirements can also apply.
Last Updated on October 31, 2025 by Ola Funmilayo
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