The study intends to employ the payment of jizya and zakat by non-Muslim and Muslim living in Nigeria as basis of taxation payment to the nation. The study shall look at the possibility of employing jizya and zakat as basis of tax collection in a pluralistic society such as Nigeria. The study shall examine the applicability of Islam tax system in a pluralistic society? It shall also investigate the comprehensiveness of the system in modern society? The study shall investigate the appropriateness of the system in a pluralistic society? The objective of the study is to investigate the relevance of Islam tax system in modern society and deliberate on its appropriateness to pluralistic society such as Nigeria. It shall also consider the holistic of Islam tax system on the citizens such that effect of discrimination, meaning and implication if any shall be reviewed. The study intends to use quantitative technique using data generated from personal income tax at national level and categorization of payer according to religion base. The real tax generated shall be considered to what shall be generated if Islam base system is employed and the effect in term of demographic and faith consideration reviewed. The paper is concluded by suggesting the employment of Islam base tax system howbeit, with proper education and policy direction by government.