The National Assembly has rolled out far-reaching reforms under the Electoral Act 2026, describing the new legal framework as a decisive step toward strengthening transparency, accountability and institutional independence in Nigeria’s electoral system ahead of the 2027 general election.
The reforms, which culminated in the signing of the Electoral Bill 2026 into law by Bola Ahmed Tinubu within 24 hours of its transmission, followed two years of consultations involving the legislature, the Independent National Electoral Commission (INEC), the Office of the Attorney-General of the Federation (OAGF), civil society organisations (CSOs) and development partners.
Leader of the Senate, Senator Opeyemi Bamidele, in a statement issued by his Directorate of Media and Public Affairs on Sunday, outlined the key provisions of the Act and defended the speed of presidential assent, insisting that the law was the product of broad-based stakeholder engagement rather than unilateral legislative action.
Two Years of Stakeholder Engagement
According to Bamidele, the making of the Electoral Act 2026 was “a collective work” shaped by sustained input from critical institutions and civic actors.
The National Assembly harmonised different versions of the bill passed by both chambers — particularly on the contentious Clause 60(3) — before transmitting it to the president. Lawmakers said the urgency was necessary to avert any constitutional crisis that could jeopardise preparations for the 2027 elections.
While some CSOs raised concerns about the swift assent, the presidency maintained that democracy thrives on dialogue and consensus-building, noting that most stakeholders had already participated extensively in shaping the legislation.
Financial Autonomy for INEC
A cornerstone of the reform is the creation of a dedicated fund for INEC under Section 3 of the Act. The provision is designed to guarantee the commission’s financial autonomy, operational stability and administrative continuity.
Under the new law, election funds must be released at least six months before a general election. The commission is also empowered to review questionable result declarations made under duress or procedural violations, strengthening its corrective authority.
Lawmakers believe this financial restructuring will insulate INEC from bureaucratic bottlenecks and enhance its institutional independence.
Mandatory Electronic Accreditation and Transmission
The Act entrenches the use of technology in election management.
BVAS for Accreditation
Section 47 mandates presiding officers to deploy the Bimodal Voter Accreditation System (BVAS) or any technological device prescribed by INEC to verify and authenticate voters.
The provision removes ambiguity around voter accreditation and makes technological verification compulsory.
Electronic Transmission to IReV
Section 60(3) mandates the electronic transmission of election results from polling units to INEC’s Result Viewing Portal (IReV). Any presiding officer who willfully frustrates electronic transmission faces six months’ imprisonment or a ₦500,000 fine, or both.
However, Bamidele clarified that IReV remains a transparency portal, not a collation platform. Where electronic transmission fails due to communication breakdown, results may be transmitted using Form EC8A as prescribed by INEC.
Tougher Sanctions and Accountability Measures
The new law stiffens penalties for electoral malpractice:
Two-year imprisonment for Resident Electoral Commissioners (RECs) who withhold certified documents beyond 24 hours after payment (Section 74).
Court-declared winners can be sworn in with a Certified True Copy of judgment if INEC fails to issue a certificate of return (Section 72).
Two-year imprisonment or fines between ₦500,000 and ₦2 million for vote buying, impersonation and result manipulation (Section 125).
₦10 million fine for political parties that fail to submit accurate audited returns (Section 93).
These provisions are aimed at reinforcing accountability across the electoral value chain.
Overhaul of Party Primaries
The Act phases out indirect primaries, retaining only direct and consensus primaries under Section 84. Lawmakers say this will broaden participation among party members and curb excessive monetisation of delegate-based contests.
Crucially, Section 77 mandates political parties to:
Maintain a digital membership register;
Issue membership cards;
Submit the register to INEC at least 21 days before primaries, congresses or conventions.
Any party that fails to comply risks disqualification from fielding candidates.
According to Bamidele, these measures will “deepen internal democracy and reduce the monetisation of politics.”
Revised Campaign Spending Limits
The Act also reviews upward the campaign expenditure ceilings:
Presidential: ₦10 billion (up from ₦5 billion)
Governorship: ₦3 billion (up from ₦1 billion)
Senate: ₦500 million
House of Representatives: ₦250 million
State Assembly: ₦100 million
Area Council: ₦60 million
Councillorship: ₦10 million
Lawmakers argue that the revision reflects inflationary realities while maintaining regulatory oversight.
Inclusion and Electoral Access
The Act introduces additional social safeguards:
Separation of queues for men and women in areas where cultural norms require it (Section 49);
Enhanced support mechanisms for persons with visual impairment (Section 54).
A Consolidation of Electoral Governance
Describing the legislation as a consolidation and refinement of Nigeria’s electoral governance framework, Bamidele said the Act is structured around four pillars:
Financial and operational independence of INEC;
Technological integration with safeguards;
Transparency in collation and declaration;
Stricter penalties and stronger regulation of political parties.
With the Electoral Act 2026 now in force, attention shifts to its implementation. For lawmakers and stakeholders alike, the true test will be whether the reforms translate into more credible, transparent and dispute-resistant elections in 2027 and beyond.