The laws of the Fourth Republic.

2026 Telecom & Digital National Identity Management Commission (Repeal and Re-Enactment) Act 2026 Repeals and re-enacts the NIMC Act 2007 — modernising the legal basis for the National Identity Number (NIN) and the national identity database for the digital-ID era. In force 2026 Electoral & Democracy Electoral Act 2026 (Repeal and Re-Enactment) Repeals and re-enacts the Electoral Act 2022 ahead of the 2027 general election — most controversially, it makes electronic transmission of results OPTIONAL (at INEC's discretion) and retains the manual Form EC8A as the primary legal record. In force 2025 Fiscal & Tax Nigeria Tax Act 2025 Consolidates 50+ tax statutes into a single substantive code — replaces PITA, CITA, VAT Act, Petroleum Profits Tax Act, Stamp Duties Act, CGT Act and others. In force 2025 Fiscal & Tax Nigeria Tax Administration Act 2025 Unified procedures for tax registration, assessment, dispute resolution, taxpayer rights and penalties across federal, state and LGA authorities. In force 2025 Fiscal & Tax Joint Revenue Board (Establishment) Act 2025 Creates the Joint Revenue Board, the Tax Appeal Tribunal and the Tax Ombud — coordinating federal, state and local revenue collection. In force 2025 Fiscal & Tax Nigeria Revenue Service (Establishment) Act 2025 Renames FIRS to the Nigeria Revenue Service and expands its mandate to cover customs duties and other federal revenues beyond taxes. In force 2025 Banking & Finance Investments and Securities Act 2025 Repeals ISA 2007. Introduces a modernised securities regime — recognises digital assets, expands SEC powers, formalises commodities trading. In force 2024 Labour & Social National Minimum Wage Act 2024 Raised the national minimum wage from ₦30,000 to ₦70,000/month — first increase since 2019, contentious 5-year review cycle. In force 2024 Governance & Public Sector National Anthem Act 2024 Reinstated "Nigeria, We Hail Thee" (the 1960 independence anthem) as the national anthem, replacing "Arise, O Compatriots" — signed on the first anniversary of Tinubu's inauguration. In force 2024 Labour & Social Students Loans (Access to Higher Education) Act 2024 Amended version of the original 2023 Act — interest-free loans for undergrad/HND students at federal and state institutions, administered by NELFUND. In force 2024 Telecom & Digital Cybercrimes (Amendment) Act 2024 Amended the 2015 Cybercrimes Act after ECOWAS Court ruling on Section 24 — narrows the controversial 'false information' clause, restores civil-liberties safeguards. In force 2023 Telecom & Digital Nigeria Data Protection Act 2023 Nigeria's first comprehensive primary data-protection law — establishes the Nigeria Data Protection Commission, codifies rights, mandates DPO appointments. In force 2023 Power & Energy Electricity Act 2023 Repeals the 2005 EPSRA. Devolves electricity regulation to states — ends the federal monopoly that had existed since independence. In force

2023 Fiscal & Tax Finance Act 2023 Last major Finance Act under Buhari — raised the tertiary education tax to 3%, expanded digital tax to non-resident companies, and introduced the controversial 0.5% cybersecurity levy. Partly superseded 2023 Electoral & Democracy Constitution (Fifth Alteration) Acts 2023 Suite of 16 constitutional amendments — including financial autonomy for state legislatures + judiciary, and devolution of railway + electricity to concurrent list. In force 2022 Telecom & Digital Nigeria Startup Act 2022 Legal and institutional framework for Nigerian startups — a labelling system, tax and investment incentives, a Startup Investment Seed Fund and a National Council chaired by the President. In force 2022 Labour & Social National Health Insurance Authority Act 2022 Replaced the 1999 NHIS Act. Made health insurance mandatory for all Nigerians, transformed NHIS into the National Health Insurance Authority. In force 2022 Banking & Finance Money Laundering (Prevention and Prohibition) Act 2022 Modernised AML regime — creates the Special Control Unit Against Money Laundering, broadens DNFBP coverage to lawyers, accountants, real-estate. In force 2022 Governance & Public Sector Terrorism (Prevention and Prohibition) Act 2022 Repealed the 2011/2013 counter-terrorism law and modernised Nigeria’s anti-terrorism and terrorism-financing framework. In force 2022 Electoral & Democracy Electoral Act 2022 Modernised election machinery — legalised electronic voter accreditation (BVAS), result transmission (IReV) and early party primaries. Repealed and re-enacted with amendments as the Electoral Act 2026 ahead of the 2027 polls. Amended 2021 Power & Energy Climate Change Act 2021 Establishes Nigeria's net-zero-by-2060 commitment in law; creates the National Council on Climate Change. In force 2021 Power & Energy Petroleum Industry Act 2021 20-year reform of Nigerian oil & gas governance — incorporates NNPCL, restructures fiscal terms, creates host community trusts. In force 2020 Banking & Finance Banks and Other Financial Institutions Act 2020 Modernised the 1991 BOFIA — strengthens CBN supervisory powers, introduces credit-risk management framework, creates Banking Sector Resolution Fund. In force 2020 Governance & Public Sector Nigeria Police Act 2020 First overhaul of Nigerian policing law since 1943 — modernised the Force's mandate, 4-year IGP tenure, community policing committees, statutory officer-welfare provisions. In force 2020 Land, Property & Trade Companies and Allied Matters Act 2020 Modernised company law — single-member companies allowed, electronic incorporation, beneficial ownership transparency, e-AGM permitted. In force 2020 Fiscal & Tax Finance Act 2019 The first of Buhari’s annual Finance Acts — raised VAT to 7.5% and delivered the biggest tax overhaul in two decades. Partly superseded 2019 Fiscal & Tax Deep Offshore and Inland Basin Production Sharing Contracts (Amendment) Act 2019 Raised deep-offshore oil royalties for the first time in over two decades — later superseded by the Petroleum Industry Act 2021. Repealed 2019 Governance & Public Sector Nigerian Correctional Service Act 2019 First prisons-law overhaul in ~five decades — rebranded the Prison Service as the Nigerian Correctional Service. In force 2019 Governance & Public Sector Nigeria Police Trust Fund (Establishment) Act 2019 Created the Nigeria Police Trust Fund and the 0.5% Police Trust Fund Levy — the levy is now consolidated into the 4% Development Levy under NTA 2025. Partly superseded 2019 Banking & Finance Federal Competition and Consumer Protection Act 2018 Nigeria's first comprehensive competition/antitrust and consumer-protection statute. In force 2019 Governance & Public Sector Discrimination Against Persons with Disabilities (Prohibition) Act 2018 First national law prohibiting discrimination against persons with disabilities, after ~9 years of advocacy. In force 2018 Electoral & Democracy Constitution (Fourth Alteration, No. 27) Act 2018 — Not Too Young To Run Constitutional amendment lowering the minimum age to contest key elective offices. In force 2016 Governance & Public Sector Whistleblower Policy (Federal Government, 2016) Administrative policy (not a statute) — informants reporting financial crime entitled to 2.5%-5% of recoveries, with statutory backing pending. Administrative policy

2015 Governance & Public Sector Violence Against Persons (Prohibition) Act 2015 Landmark law prohibiting all forms of violence against persons, broadening the definition of rape and criminalising FGM. In force 2015 Telecom & Digital Cybercrimes (Prohibition, Prevention, etc.) Act 2015 Nigeria's first dedicated cybercrime statute — later amended by the Cybercrimes (Amendment) Act 2024. Amended 2015 Governance & Public Sector Administration of Criminal Justice Act 2015 Overhauled federal criminal procedure into a single unified code emphasising speedy trials, plea bargaining and victims’ rights. In force 2014 Labour & Social National Health Act 2014 Nigeria's first framework law for the health system, creating a legal right to a Basic Minimum Package of Health Care. Amended 2014 Labour & Social Pension Reform Act 2014 Strengthened the Contributory Pension Scheme — raised employer/employee contributions to 10%/8%, brought informal sector into scope. In force 2014 Governance & Public Sector Same Sex Marriage (Prohibition) Act 2013 Criminalises same-sex marriage, civil unions, and the registration or public display of same-sex relationships. In force 2011 Governance & Public Sector Terrorism (Prevention) Act 2011 Nigeria's principal counter-terrorism statute (amended 2013) — repealed by the Terrorism (Prevention and Prohibition) Act 2022. Repealed 2011 Banking & Finance Money Laundering (Prohibition) Act 2011 Repealed and replaced the 2004 AML law, tightening customer due diligence and cash-reporting — later superseded by the 2022 Act. Repealed 2011 Governance & Public Sector Freedom of Information Act 2011 Gave every citizen the right to request information from public institutions — 7-day response window, civil/criminal penalty for refusal. In force 2011 Banking & Finance Nigeria Sovereign Investment Authority (Establishment, etc.) Act 2011 Created the Nigeria Sovereign Investment Authority to manage the country's sovereign wealth fund from excess oil revenues. In force 2010 Electoral & Democracy Electoral Act 2010 Governed the 2011 and 2015 elections and reformed INEC’s powers — repealed and replaced by the Electoral Act 2022. Repealed 2010 Power & Energy Nigerian Oil and Gas Industry Content Development Act 2010 Mandated minimum Nigerian participation ("local content") in oil & gas contracts, jobs and services — signed by Jonathan as Acting President. In force

2007 Fiscal & Tax Fiscal Responsibility Act 2007 Established the Fiscal Responsibility Commission — sets borrowing limits, requires MTEF, mandates revenue remittance from public agencies. In force 2007 Governance & Public Sector Public Procurement Act 2007 Established the Bureau of Public Procurement, mandated competitive bidding for federal contracts, created the Federal Tenders Board. In force

2007 Governance & Public Sector Nigeria Extractive Industries Transparency Initiative Act 2007 Gave statutory backing to EITI in Nigeria — the first country to do so — mandating disclosure of oil, gas and mining revenues. In force 2007 Banking & Finance Central Bank of Nigeria (Establishment) Act 2007 Operational independence for CBN — sets the bank's mandate, governance, and Ways and Means framework. In force 2007 Telecom & Digital NITDA Act 2007 Established the National Information Technology Development Agency. The 1% NITDA Levy was the seed funding; that levy is now consolidated into the 4% Dev Levy under NTA 2025. Partly superseded 2005 Power & Energy Electric Power Sector Reform Act 2005 Unbundled and privatised the NEPA power monopoly and created the electricity regulator NERC — repealed by the Electricity Act 2023. Repealed 2004 Labour & Social Pension Reform Act 2004 Replaced the old defined-benefit pensions with a mandatory Contributory Pension Scheme and created PenCom — repealed by the 2014 Act. Repealed 2004 Governance & Public Sector Economic and Financial Crimes Commission (Establishment) Act 2004 Re-enacted the EFCC's establishing law, making it Nigeria's lead agency against economic and financial crimes. In force 2004 Labour & Social Compulsory, Free Universal Basic Education Act 2004 Made basic education (primary + junior secondary) free and compulsory, and created UBEC and its intervention-funding framework. In force 2004 Banking & Finance Money Laundering (Prohibition) Act 2004 Broadened Nigeria's anti-money-laundering regime beyond drug proceeds — repealed by the 2011 and 2022 Acts. Repealed 2003 Governance & Public Sector Trafficking in Persons (Prohibition) Law Enforcement and Administration Act 2003 Criminalised human trafficking and created NAPTIP — repealed and re-enacted by the 2015 Act. Repealed 2003 Telecom & Digital Nigerian Communications Act 2003 Rebuilt the legal framework for telecoms and empowered the NCC as an independent regulator — the backbone of the GSM revolution. In force 2003 Fiscal & Tax Debt Management Office (Establishment, etc.) Act 2003 Gave statutory backing to the Debt Management Office as the central agency managing Nigeria’s public debt. In force 2000 Governance & Public Sector Corrupt Practices and Other Related Offences Act 2000 Established the ICPC and criminalised bribery, corruption and related offences — the first executive bill of the Fourth Republic. In force

1978 Land, Property & Trade Land Use Act 1978 All land vested in state governors as trustees. Citizens hold land via Certificate of Occupancy (C of O). Constitutionally entrenched — hard to amend. In force