JAMB 2026/2027 Subject Combination for Taxation

Choosing the correct JAMB subject combination is one of the first and most important steps for gaining admission into a university to study Taxation in Nigeria. A mistake at this stage can cost you the chance to study your desired course, regardless of your UTME score. This is why it is important to get it right the first time.

If you are interested in a career in finance, public administration, or revenue management, Taxation is an excellent course that opens doors in both the private and public sectors.

UTME Subject Combination for Taxation

To study Taxation at any accredited university in Nigeria, the required JAMB subject combination is:

  1. Use of English
  2. Mathematics
  3. Economics
  4. Any other Social Science subject

O’Level Requirements for Taxation

In addition to your JAMB subjects, you must also meet the O’Level requirements. Typically, you’ll need at least five (5) credits, including:

  1. English Language
  2. Mathematics
  3. Economics
  4. Commerce or Accounting
  5. Any other relevant subject

Direct Entry Requirements for Taxation

For students applying through Direct Entry, most universities require:

  1. Two A-Level passes in Accounting, Economics, or Business Management
  2. OND, HND, or NCE in relevant fields with good grades

Nigerian Universities Offering Taxation 

S/NNigerian Universities to Study Taxation
1Ajayi Crowther University
2Kwararafa University
3University of Benin
4University of Lagos
5Obafemi Awolowo University
6Caleb University
7Lagos State University

Frequently Asked Questions (FAQs)

Can I use Commerce instead of Economics for Taxation?

No. Economics is a core requirement for studying Taxation. Commerce can be used as the fourth subject, but not as a replacement for Economics.

Is Mathematics compulsory for Taxation in JAMB?

Yes. Mathematics is essential for Taxation due to the analytical and numerical nature of the course.

Can I study Taxation without Accounting in my subjects?

Yes. Accounting is not compulsory in your JAMB or WAEC subject combination, but it can be helpful. Economics and Mathematics are more critical.

What is the duration of a Taxation degree in Nigeria?

A Bachelor’s degree in Taxation usually takes four (4) years in Nigerian universities, provided there are no delays like ASUU strikes or carry-overs.

Can art students study Taxation?

Yes, art students who have Economics and Mathematics can study Taxation. However, they must have the right combination of subjects and credits in both UTME and WAEC/NECO.

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