VAT compliance in Nigeria is facing serious problems as compared to other non-oil taxes for instance income tax and corporate tax as well. The SMEs in particular, need an urgent consideration as only less than 10% of SMEs are complying with VAT laws in Nigeria even before the VAT increment from 5% to 7.5%. The study examines the impact of determinants of value added tax increment compliance in SMEs within North-east, Nigeria. The population of the study comprises all the 293-core staff of the Federal Inland Revenue Service within the Bauchi coordinated office of North-Eastern Region of Nigeria. The census population was used to collect primary data using structured questionnaire. The PLS-SEM results reveal that information technology, tax service quality, and staff motivation were significantly and positively influence the value added tax increment compliance in SMEs. The study concluded that information technology, tax service quality, and tax education relate to value added tax increment compliance in SMEs. Therefore, the study recommended that FIRS should establish a strong control measure to monitor information technology, tax service quality, and tax education in order to enhance VAT increment compliance.