The University of Benin (UNIBEN) has published the entry requirements for its Department of Taxation, covering the O’Level credits, the JAMB UTME combination, four Direct Entry routes and a waiver remark.

Economics is the only subject named in both the O’Level credits and the UTME combination. English Language appears in both as well, as it does for every course.
Everything else shifts between the two lists, so read them separately rather than assuming one follows from the other. Direct Entry is unusually wide, with professional accounting qualifications among the routes.
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About the University of Benin
The University of Benin is a federal government-owned university funded and managed by the federal government of Nigeria. The university was founded in 1970. University of Benin (UNIBEN) is a research university located in Benin City, Edo State, Nigeria.
The university is one of the oldest in Nigeria and has a large student and staff population, resulting in a student-staff ratio of about 10:1.
The University has a diverse student population with students from different parts of the country and age brackets. The University of Benin courses cut across various levels in agriculture, science, etc.
University of Benin admission is extremely competitive as many candidates apply for admission into the university annually. University of Benin’s school fees are also very affordable, and it provides its students with facilities and infrastructure. They have good hostels, roads, electricity, etc.
The National Universities Commission (NUC) has accredited faculties and departments in the university.
Entry Requirements
O’Level Subject Combination
The O’level subject combination and requirements needed to study Taxation include the following:
- Five (5) SSCE credit passes, including English Language, Mathematics, Economics, and two (2) other relevant subjects
JAMB UTME Subject Combination
Candidates will write the following Four (4) Subjects in JAMB
- English Language
- Literature in English
- Economics
- Government
Two points stand out. Mathematics is a required O’Level credit but is not written in the UTME, while Literature in English is written in the UTME without being named at O’Level.
Literature in English and Government can serve as the two other relevant subjects the O’Level line asks for, which keeps one set of subjects working across both requirements.
Direct Entry Requirement
These are the conditions you need to fulfil to gain Direct Entry admission to study Taxation if you don’t intend to use UTME. You require;
- Two (2) ‘A’ Level passes in Accounting or Economics and one other subject.
- NCE merit in relevant subjects.
- ND credit.
- Foundation International exams such as ICAN, ACCA, ICMA, and GPFA.
Special Consideration (Waiver) Remarks
UNIBEN – in addition to the UTME requirements, requires:
- Two (2) ‘A’ Level passes, including Economics
- ND upper credit in Accounting, Business Studies, or Financial Studies
- HND lower credit in Accounting, Financial Studies, Business Studies, or Banking and Finance
- NCE merit with ‘O’ Level credit pass in Economics or Business Studies
This waiver adds to the Direct Entry list rather than replacing it, and it opens with the condition that matters most. Direct Entry candidates must satisfy the UTME requirements as well.
JAMB Score
All candidates interested in getting admitted into UNIBEN for the 2026/2027 session should know that to be eligible for the screening, you must have scored 200 or above in your JAMB result.
Literature in English Is a UTME Subject but Not a Named Credit at UNIBEN Taxation
The two lists for this department do not mirror each other. Mathematics must be held as a credit yet is never written in JAMB, and Literature in English is written in JAMB without being a named credit.
Economics is the constant. It is a named O’Level credit, a UTME subject, and the subject that appears across the Direct Entry and waiver conditions.
Direct Entry is broad here, reaching A Levels, an NCE, an ND and foundation exams such as ICAN and ACCA. UTME candidates need 200 or above in JAMB before screening.

