The Islamic State West Africa Province (ISWAP) has quietly built a functioning state-like economy across the Lake Chad region, controlling farms and cattle business through a complex taxation and governance regime that rivals Somalia-style jihadi fiefdoms.

According to a report by The New Humanitarian news agency, ISWAP collects an estimated $191 million annually through a formalised system of levies on fishers, farmers, traders and migrant workers.

Originally a project of the United Nations Office for the Coordination of Humanitarian Affairs (OCHA), The New Humanitarian (formerly IRIN News) operated under the UN until January 1, 2015. On March 21, 2019, IRIN relaunched independently as The New Humanitarian.

The news agency, which said its report was based on painstaking investigations, stated that what the extremists make per year vastly outstrips the official tax intake of the Borno State government, which it said took in only about $18.4 million in 2024.

“This investigation explores the system of rule and revenue streams that ISWAP has built in what it refers to as the dawla — the so-called caliphate it has established in parts of northeastern Nigeria and the Lake Chad region.

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“The report is based on in-depth interviews with fishers and traders that regularly visit ISWAP territory on a string of islands in Lake Chad, as well as former ISWAP officials and clerics who have left the group and quietly resettled in northern Nigeria,” the agency said.

The New Humanitarian report identified three primary types of revenue for ISWAP.

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Zakat: a faith-based levy on livestock, netting around $3.7 million yearly.
Haraji: a tax for outsiders engaging in economic activity within ISWAP territory, often fishers and seasonal workers, collected through entry permits of roughly $13 each.
Darayib: a broader category including fees on trade, cattle, charcoal, and agriculture, imposed at checkpoints and markets.

“These payments,” the report said, “are enforced systematically with receipts, designated inspectors, and severe penalties for non-payment, allowing ISWAP to finance military campaigns, pay fighters and bills, and even offer rudimentary public services.

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“ISWAP administers three broad categories of taxation: zakat, haraji and darayib. Each tax has a separate receipt that is issued after payment.

“ISWAP collects zakat from cattle-owning farmers worth roughly $3.7 million a year. The tax ranges from 3.3 per cent to 1 per cent, depending on herd size — the lowest rate levied on herds of more than 60 to 80 animals.

“ISWAP does not physically take the cattle but instead collects the cash equivalent — based on a pre-determined market value, eliminating the possibility of herders undervaluing their livestock.

“It also imposes a similar tax structure on sheep and goats but does collect the animals, reportedly for festive occasions and other internal uses within the group,” the report said.

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While violent and ideologically driven, ISWAP has adopted pragmatic governance models. In many of its controlled areas, locals report being taxed for perceived “protection.”

“Before entry into ISWAP’s territory, every individual is required to pay a $13 fee. Those with cash pay immediately at the first checkpoint before being allowed to proceed. Those without the money are permitted to enter after making a pledge to pay following their business activities.

“In such cases, the group leader is held accountable for ensuring that all deferred payments are settled. Each person receives a permit or receipt, which serves as proof of payment and protects them from harassment by ISWAP’s inspection task force operating on the islands. With this permit, individuals are not disturbed.

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“Once inside, fishers are required to pay additional fees to be in allocated fishing areas. The amount depends on the size of the area requested and the fishing method they intend to use,” the report said.

Quoting fishers it interviewed, The New Humanitarian said: “These fees range from $13 to $196 and cover an entire fishing season, usually from February to June.

“Before exiting the territory with their goods, each fisher or fish trader is charged a fishing tax of around $2.60 per 100-kilogram carton of fish. During a normal fishing season, ISWAP can generate around $156,000 from entry permits alone.”

The Nigerian military has been unrelenting in tackling extremist groups in the entire North East area, which includes the Lake Chad region.
(TRIBUNE)

Grade A Customary Court, Court 2, sitting in Mapo, Ibadan, Oyo State, has listened to a divorce suit brought before it by a man, Jelili, against his wife, Kudirat, whom he accused of irresponsibility, lack of love, constant fight, public embarrassment and threat to life.

Jelili said before the court that Kudirat never showed him love and care while she also shirked her responsibilities as a wife in the home.

The plaintiff stated that the defendant had no regard for him and was in the habit of treating his counsel and orders with disdain.

According to the plaintiff, these always led to their being at loggerhead almost all the time.

Jelili further told the court that Kudirat not only fought him but was in the habit of slapping him any time they had a misunderstanding.

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He further said that his wife always locked him up in the room any time they fought and would refused that he went about his business for the day.

According to the plaintiff, any time he escaped, the defendant would come after him and fight him in the public, thereby embarrassing him.

Jelili stated that he had suffered much pain and ridicule in the hands of his wife and therefore prayed that their union be dissolved.

He, therefore, sought an order of the court restraining his wife from coming to his home and work place to fight him.

The plaintiff further entreated the court for their children’s custody.

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According to him, his wife had constantly failed in her responsibilities towards them.

Kudirat refuted all the charges brought against her.

She also refused that her husband had custody of their children.

Jelili, in his evidence, said: “My wife and I met in 2013, and we started living together as husband and wife shortly after this.

“We held no marriage ceremony, and I did not pay her bride.

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“I failed to carry out these because her parents were not in support of our relationship.

“They therefore did not give their consent to our marriage.

“I regret every day that I went into marriage with my wife.

“Our union has brought humiliation and pain.

“My wife constantly abandoned her duties in the home.

“She never cared for me and our children and showed no interest in our welfare.

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“What we ate, wore, or did were never of interest to her.

“Kudirat had no regard for me and treated me with scorn.

“She placed no value on my words and always disregarded my counsel while she went against my orders.

“My wife always ensured our discussions ended in argument and then a fight.

“My lord, my wife did not stop at only fighting me, but would also slap me.

“Kudirat would slap me and lock me up in the room, thereby refusing that I went to work or do some other things.

“On some occasions that I made my way out of the room, she would run after me and fight me in the public, thus ridiculing me.

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“My wife not only fought me at home and in the public, but she also came to my workplace to fight and slap me.

“My lord, my wife’s misbehaviour had brought me constant shame.

“I pray to be permanently disengaged from her.

“I also sought an order restricting her from coming to my house and office to harass, threaten and fight me.

“I further plead for our children’s custody because she has never been a good mother unto them.”

The court president, Mrs O.E Owoseni, adjourned the case for further hearing.
(TRIBUNE)

…I play my role as man towards her and my second wife — Husband

A housewife, Sa’adatu Ayuba, has urged a Grade 1 Area Court, to dissolve her 27-year-old marriage to her husband, Jalija for alleged impotence.

The petitioner got married to her husband in accordance with Islamic law in 1997 and is blessed with five children.

“I got married since I was 16 years old. I have never been with any other man before my marriage.

“I have been having misunderstandings with my husband for the past two years because he has a girlfriend.

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“He has not been functioning as a man. I am tired of the situation and want divorce in the interest of peace,” she said.

According to the News Agency of Nigeria (NAN), Jajija in his response stated that the petitioner’s allegation was false, saying he had no girlfriend.

“I took another wife and I am performing perfectly as a man.

“The lady I married has one child for me,” he said.

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He added that he had been playing his role as a husband towards the petitioner.

The petitioner, however, debunked her husband’s claim saying that the woman in question was his girlfriend.

She said that she was not aware that her husband got married to the woman.

The judge, Malam Saminu Suleiman gave the couple time to settle their differences amicably and adjourned the case.