The Complex Web of Levies Draining Nigeria’s Private Schools

When Mrs Funke Adedayo, owner of a modest private school in Ogbomoso, received her tenth tax notice of the year, she broke down in tears. “Every week, someone comes with one paper or the other, local government, fire service, environment, signage, education board, even vehicle inspection,” she lamented. “If I pay everyone, I will have nothing left to pay my teachers.”
Across Nigeria, hundreds of private school owners share her pain. What began as noble efforts to bridge the gap in public education has become a survival battle against endless levies and taxes. From Oyo to Anambra and Enugu, school proprietors are crying out against what they describe as “tax harassment.”
A Tangle of Payments and Permits
Investigations show that a single school can face between 10 and 15 different levies every year, including business premises permits, environmental sanitation fees, fire safety certifications, waste management charges, signboard permits, vehicle levies for school buses, renewal of operational licenses, and education quality assurance payments.

In some states, these charges come from multiple agencies, all demanding separate payments. A school proprietor in Enugu described how “every department wants a share — even when they perform overlapping roles.”
Enugu’s Case: From ₦30,000 to ₦2.2 Million
In Enugu, the situation has reached a breaking point. The annual renewal fees for private schools reportedly jumped from ₦30,000 to between ₦450,000 and ₦2.2 million, depending on the school’s category.
“It is not taxation anymore, it is strangulation,” said Emeka Grahams, Chairman of the Association of Private School Owners. “We now pay for Early Childhood, Primary, Junior and Senior Secondary — all separately. How do small schools survive this?”
Some schools have already shut down, while others have been sealed by state officials over unpaid levies. Teachers lose jobs, and parents are forced to pull their children out of school.

Experts Call for Tax Harmonisation
Experts warn that this uncoordinated revenue drive could cripple the sector that educates millions of Nigerian children. “Multiple taxation is one of the silent killers of private enterprise,” said Dr Tunde Aremu, an education policy analyst. “The absence of a harmonised tax framework means schools are at the mercy of every agency looking for internally generated revenue.”
The National Association of Proprietors of Private Schools (NAPPS) has repeatedly called for tax harmonisation — a single unified payment system that covers all levies. According to them, the government should see private schools as partners in national development, not cash cows.
The Human Cost of a Broken System
If the current trend continues, analysts fear more private schools may shut down, leading to overcrowding in public schools and worsening Nigeria’s learning crisis.
As Mrs Adedayo put it, “We are not asking for free money — just fairness. Help us stay open so our children do not lose the future we are trying to build.”