ABSTRACT
The objective of this studyis to ascertain the challenging facing SMEs in Nigeria. The study used survey research design to gather data from two hundred respondents from small and medium.in Abuja. The study employed t-test statistical technique to ascertain the extent to which these challenges hamper thegrowth of SMEs. The results showed that tax multiple taxation, access to finance and power supply are themajor challenges facing SMEs in Nigeria. The results also showed that power supply is the 1st ranked challenge while multiple taxation is theranked the least challenge facing SMEs in Nigeria. This study recommended that commercial banks should reduce credit requirements for SMEs.
Keyword: power supply, multiple taxation, access to finance