Bills and laws
40 Acts of the National Assembly since 2023, and the bills still moving through Federal, State and LGA chambers.
Appropriation (Amendment) (No. 4) Act, 2025
Extends the implementation of the 2025 capital budget from 30 September 2026 to 31 December 2026.
Federal Medical Centre, Oleh (Establishment) Act, 2026
Establishes the Federal Medical Centre, Oleh, in Delta South Senatorial District.
National Identity Management Commission Act, 2026
Repeals the NIMC Act of 2007, makes NIMC the Root Certification Authority for the national public key infrastructure and reinforces the National Identification Number.
2026 Appropriation Act
The 2026 federal budget of N68.32 trillion, signed 17 April 2026, together with an extension of the 2025 capital budget to 30 June 2026.
African Union Convention for the Protection and Assistance of Internally Displaced Persons (Domestication and Enforcement) Act, 2026
Domesticates the Kampala Convention on the protection and assistance of internally displaced persons in Nigeria.
Electoral Act, 2026
Repeals the Electoral Act No. 13 of 2022 and re-enacts the law governing federal, state and Area Council elections, including electronic transmission of results to the IREV portal and spending limits for candidates.
Nigeria Police Training Institutions (Establishment) Act, 2025
Gives statutory backing to 48 police training institutions including police colleges and training schools.
Nigerian Insurance Industry Reform Act, 2025
Repeals and consolidates the insurance laws into one framework with higher capital requirements, compulsory insurance enforcement and policyholder protection funds.
Federal University of Medical and Health Sciences, Item, Bende (Establishment) Act, 2025
Establishes Federal University of Medical and Health Sciences, Item, Bende.
Federal College of Education, Bende (Establishment) Act, 2025
Establishes Federal College of Education, Bende.
Federal University, Okigwe (Establishment) Act, 2025
Establishes Federal University, Okigwe.
Nigeria Tax Administration Act, 2025
Sets one legal and operational framework for administering taxes across federal, state and local governments.
Joint Revenue Board (Establishment) Act, 2025
Creates a Joint Revenue Board to coordinate revenue authorities at all levels of government, with a Tax Appeal Tribunal and an Office of the Tax Ombudsman.
Nigeria Revenue Service (Establishment) Act, 2025
Repeals the Federal Inland Revenue Service Act and creates the Nigeria Revenue Service, which also collects non-tax revenue.
Nigeria Tax Act, 2025
Consolidates Nigeria's income, capital gains, value-added, stamp-duty and related taxes into one Act and sets new personal income tax bands, with commencement on 1 January 2026.
Investments and Securities Act, 2025
Repeals the Investments and Securities Act No. 29 of 2007 and strengthens the legal framework for the Nigerian capital market and investor protection.
Nigeria Anti-Doping Act, 2025
Regulates the use of performance-enhancing substances in sport in Nigeria.
2025 Appropriation Act (Appropriation (Repeal and Enactment) Act, 2025)
The 2025 federal budget of N54.99 trillion, signed 28 February 2025.
Federal University of Agriculture and Development Studies, Iragbiji (Establishment) Act, 2025
Establishes Federal University of Agriculture and Development Studies, Iragbiji.
Federal University of Technology and Environmental Sciences, Iyin Ekiti (Establishment) Act, 2025
Establishes Federal University of Technology and Environmental Sciences, Iyin Ekiti.
South-West Development Commission (Establishment) Act, 2025
Establishes the South-West Development Commission, headquartered in Ibadan, to plan and fund development and reconstruction in the six South-West states.
Federal University of Environmental Technology, Ogoni (Establishment) Act, 2025
Establishes Federal University of Environmental Technology, Ogoni.
North Central Development Commission (Establishment) Act, 2024
Establishes the North Central Development Commission to rebuild and develop the North-Central states affected by communal crises.
South-South Development Commission (Establishment) Act, 2025
Establishes the South-South Development Commission to receive and manage funds for infrastructure, development and the resolution of militancy and communal crises in the South-South states.
Control of Small Arms and Light Weapons Act, 2024
Provides legislative backing for the National Centre for the Control of Small Arms and Light Weapons.
National Minimum Wage (Amendment) Act, 2024
Raises the national minimum wage from N30,000 to N70,000 a month and shortens the review period from five years to three.
Judicial office holders' salaries and allowances Act, 2024 (title as described by NAN)
Prescribes salaries, allowances and other benefits for judicial officers.
South-East Development Commission (Establishment) Act, 2025
Establishes the South-East Development Commission for the reconstruction and rehabilitation of infrastructure damaged by the civil war and for ecological and developmental challenges in the South-East.
National Anthem Act, 2024
Restores "Nigeria, We Hail Thee" as Nigeria's national anthem in place of "Arise, O Compatriots".
North-West Development Commission (Establishment) Act, 2025
Establishes the North-West Development Commission to receive and manage funds for reconstruction, rehabilitation and development in the North-West states.
Student Loans (Access to Higher Education) (Repeal and Re-enactment) Act, 2024
Repeals the 2023 student loans Act and sets up the Nigerian Education Loan Fund (NELFUND) as a body corporate giving loans for tuition, fees and upkeep.
2024 Appropriation Act
The 2024 federal budget of about N28.7 trillion, signed at the State House on 1 January 2024.
Cybercrimes (Prohibition, Prevention, etc) (Amendment) Act, 2024
Amends the Cybercrimes Act No. 17 of 2015: narrows the cyberstalking offence, sets a 0.5% levy on electronic transactions by listed businesses, and tightens data-retention and incident-reporting rules.
Defence Industries Corporation of Nigeria Act, 2023
Repeals the earlier DICON Act and empowers the Defence Industries Corporation of Nigeria to run ordnance factories, set up a defence research institute and regulate defence articles.
Supplementary Appropriation Act, 2023
Supplementary budget of N2.176 trillion for security, infrastructure and a wage award for federal workers.
Electricity Act (Amendment) Act, 2024
Requires power-generating companies to set aside 5 per cent of their previous year's actual operating expenditure for the development of their host communities.
Constitution of the Federal Republic of Nigeria, 1999 (Fifth Alteration) (No. 37) Act, 2023
Unifies the retirement age and pension rights of judicial officers; High Court judges' retirement age moves from 65 to 70.
Electricity Act, 2023
Repeals the Electric Power Sector Reform Act 2005 and consolidates the laws on generation, transmission, distribution and supply of electricity, including a framework for renewable energy and consumer rights.
Nigeria Data Protection Act, 2023
Sets a legal framework for protecting personal data and establishes the Nigeria Data Protection Commission to regulate how personal data is processed.
Students Loans (Access to Higher Education) Act, 2023
Repealed the Nigerian Education Bank Act and set up the Nigerian Education Loan Fund, run through the Central Bank of Nigeria, to give interest-free tuition loans; itself repealed and re-enacted by the 2024 Act.