The study evaluated the impact of multiple taxation on the survival of Small and Medium Enterprises (SMEs) in Mubi South Local Government Area of Adamawa State, to achieve this, research questions and hypotheses were formulated in line with the objectives, the study adopted a survey design. Descriptive statistics was used to analyze the data and t-test analysis was used to test the hypotheses. Results from the descriptive results showed that multiple taxation has been identified as a major obstacle to the growth and development of SMEs in Nigeria. The imposition of multiple taxes at different administrative levels has created a cascade of adverse effects that are reverberating across the operational spheres of SMEs. These effects include diminished investment prospects, declining productivity, and amplified rates of business failures. The study therefore recommends the need for government to streamline the tax system and alleviate the multiple taxation burdens on SMEs and to also enhance tax administration by adopting streamlined and non-disruptive methods of tax collection.