Electoral Act, 2026

The Act replaces the Electoral Act of 2022 and governs how INEC registers voters, runs polls and declares results. It requires polling-unit results to be transmitted electronically to the IREV portal after Form EC8A is signed, while keeping the signed Form EC8A as the primary source of collation if transmission fails. It caps candidates' election spending, from N10 billion for a presidential candidate to N10 million for a councillor in an Area Council, and requires parties that pick a consensus candidate to get written consent from all cleared aspirants. It was signed the day after the two chambers passed the harmonised bill, amid opposition protests about real-time transmission.

6 sections · referred to the Joint Senate and House conference committee to harmonise the two chambers' versions (Daily Trust, 18 Feb 2026)

1. 47(2).Accreditation of voters and voting

   To vote, the Presiding Officer shall use a Bimodal Voter Accreditation System or any other technological device that may be prescribed by the Commission, for the accreditation of voters, to verify, confirm or authenticate the particulars of the intending voter in the manner prescribed by the Commission.

2. 60(3).Counting of votes and forms

   The Presiding Officer shall electronically transmit the results from each polling unit to IREV portal and such transmission shall be done after the prescribed Form EC8A has been signed and stamped by the Presiding officer and/or countersigned by the candidates or Polling agents where available at the Polling Unit: Provided that if the electronic transmission of the result fails as a result of communication failure and it becomes impossible to transmit the result contained in Form EC8A signed and stamped by the Presiding Officer and countersigned by the candidates or polling agents where available at the polling unit, the Form EC8A shall at all times remain the primary source of collation and declaration of the result.

3. 62(2).Post-election procedure and collation of election results

   The Commission shall compile, maintain and update, on a continuous basis, a register of election results to be known as the National Electronic Register of Election Results which shall be a distinct database or repository of polling unit by polling unit results, including collated election results, of each election conducted by the Commission in the Federation

4. 65.Power of the Commission to review declaration

   The Commission shall have the power, to within seven days, review the declaration and return where it receives report from its officials, and it is satisfied that a declaration or return may have been made — (a) under duress; or (b) knowingly and willfully contrary to the procedures prescribed under section 62 (4) – (8) of this Act.

5. 87(1).Consensus Candidate

   A political party that adopts a consensus candidate shall secure the written consent of all cleared aspirants for the position, indicating their voluntary withdrawal from the race and their endorsement of the consensus candidate.

6. 92(2)-(4).Limitation on election expenses

   The maximum election expenses to be incurred by a candidate at a presidential election shall not exceed ₦10,000,000,000. (3) The maximum amount of election expenses to be incurred by a candidate in respect of governorship election shall not exceed ₦3,000,000,000. (4) The maximum amount of election expenses to be incurred by a candidate in respect of senatorial and House of Representatives election shall not exceed ₦500,000,000 and ₦250,000,000 respectively.

This is a readable rendering for citizens. The authoritative text is the gazetted version — linked below.