This study’s primary goal was to determine how employee performance at the Niger State Board of Internal Revenue was impacted by organizational communication and leadership styles. A quantitative research approach was employed to accomplish the goal, and 159 (86%) of the 186 closed-ended questionnaires that were sent were collected. The Multifactor Leadership Questionnaire, created by Avolio and Bass (2019), was used to collect the data, and it was adjusted to meet the needs of the research. SPSS was used to analyze the data (Version-20). The statistical methods employed for the analysis of the data were descriptive and inferential. The study used theories like situational/contingency theory of leadership, and adaptive structuration organizational communication theory. The results revealed that there was a high correlation between employee performance and leadership style. Consequently, it was recommended that companies use media and efficient communication techniques to help workers understand the intentions of the organization. Furthermore, leadership philosophies ought to be flexible rather than rigid and unchangeable