President Bola Tinubu on 18th February 2026 signed the Electoral Act 2022 (Repeal and Re-Enactment) Bill 2026 into law, introducing comprehensive electoral reforms that require the release of election funds six months before general elections and establish a continuous voter registration system with a 90-day cutoff prior to the polls.
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The new Electoral Act 2026, which repeals the Electoral Act No. 13, 2022, introduces enhanced provisions for electronic transmission of results, stricter penalties for electoral offences, and explicit prohibition of political appointees from participating as delegates or aspirants in party primaries.
MANDATORY 6-MONTH ADVANCE RELEASE OF ELECTION FUNDS
One of the most significant provisions of the Electoral Act 2026 mandates that election funds due to the Independent National Electoral Commission (INEC) for any general election shall be released to the Commission not later than six months before the next general election.
The Act establishes the Independent National Electoral Commission Fund to receive allocations from the Federal Government, interest from investments, and aids and grants to enable INEC perform its constitutional functions.
The Commission is established as a body corporate with perpetual succession, with its National Headquarters situated in the Federal Capital Territory and offices in each State, FCT, and Local Government Area.
Resident Electoral Commissioners shall hold office for a term of five years from the date of appointment, renewable for another term of five years only, and may only be removed by the President acting on an address supported by two-thirds majority of the Senate.
CONTINUOUS VOTER REGISTRATION WITH 90-DAY CUTOFF
The Act establishes a continuous voter registration system, requiring INEC to compile, maintain, and update the National Register of Voters on an ongoing basis.
However, a critical provision states that the registration of voters, updating and revision of the Register of Voters shall stop not later than 90 days before any election covered by the Act.
The Register shall include the names of all persons entitled to vote in any Federal, State, Local Government or Federal Capital Territory Area Council election, with disability status disaggregated by type of disability.
INEC shall keep the Register in electronic format in its central database and in manual, printed, paper-based record or hard copy format.
Not later than 90 days to a general election, INEC shall appoint a period of seven days during which a copy of the voters’ register for each Local Government, Area Council or Ward shall be displayed or published for public scrutiny at every registration area and on its official website.
Within 60 days after each year, INEC shall make available to every political party the names and addresses of each person registered during that year.
VOTER QUALIFICATION AND DOCUMENTATION REQUIREMENTS
Any person shall be qualified to be registered as a voter if such person is a citizen of Nigeria, has attained the age of 18 years, is ordinarily resident, works in, and originates from the Local Government, Area Council or Ward covered by the registration centre, and is not subject to any legal incapacity to vote.
Each applicant for registration shall appear in person at the registration venue with any of the following documents: Nigerian birth certificate, Nigerian passport, or National Identification Number (NIN).
The Act provides that voters may apply to transfer their registration to another constituency not later than 90 days before the date of an election, and the Resident Electoral Commissioner shall issue a new voters’ card and retrieve the previous card upon approval of the transfer.
MULTIPLE REGISTRATION PROHIBITED: N100,000 MINIMUM FINE
The Act explicitly prohibits multiple registration, stating that any person shall not register in more than one registration centre or register more than once in the same registration centre.
Any person who contravenes this provision commits an offence and is liable on conviction to a fine not less than N100,000 or imprisonment for a term not less than one year or both.
Similarly, a voter shall not hold more than one valid voter’s card. Any person who violates this provision commits an offence and is liable on conviction to a fine not more than N500,000 or imprisonment for a term not more than one year or both.
Whenever a voter’s card is lost, destroyed, defaced, torn or otherwise damaged, the owner shall, not less than 90 days before polling day, apply in person to the electoral officer, and if satisfied as to the circumstances, the officer shall issue another copy with the word “REPLACEMENT” clearly marked on it.
POLITICAL PARTY MEMBERS FACE N5M FINE FOR MISREPRESENTATION
In a significant anti-corruption provision, the Act states that any person who, being a member of a political party, misrepresents himself by not disclosing his membership, affiliation, or connection to any political party in order to secure an appointment with INEC in any capacity commits an offence and is liable on conviction to a fine of N5,000,000 or imprisonment for a term not more than two years or both.
The Commission’s Secretary shall be appointed for a term of four years from the date of appointment, renewable for another four years only, and all employees of INEC appointed, excluding persons appointed on a temporary basis for an honorarium, shall have the same rights and obligations as provided for in the Pension Reform Act.
POLITICAL APPOINTEES BARRED FROM PRIMARIES AND DELEGATE ROLES
A groundbreaking provision in the Electoral Act 2026 explicitly states that political appointees are not eligible as voting delegates or aspirants in party primaries.
While the Act allows direct primaries and consensus candidates, it places strict limitations on who may participate in the nomination process.
The Act also regulates political campaigns, prohibiting campaigns based on religion or tribe, and mandates that broadcast shall be prohibited 24 hours preceding or on polling day.
Conduct at political rallies and processions is regulated, with prohibition of force or violence during political campaigns, and limitation on political broadcast by political parties.
ENHANCED ELECTRONIC TRANSMISSION OF RESULTS MANDATED
The Electoral Act 2026 mandates electronic transmission of results to the INEC Result Viewing Portal (IReV), with results to be posted publicly.
The Act provides for post-election procedure and collation of election results, with results forms to be signed and countersigned by authorized officials.
INEC has the power to review declarations, and certificates of return shall be issued to winners after proper verification of results.
The Act maintains provisions for accreditation of voters before voting, with separate queues for men and women at polling units, and voting by open secret ballot system.
Provisions are made for visually impaired and incapacitated voters to receive assistance, and voters are required to vote at their appropriate polling unit with personal attendance required.
ELECTION PETITIONS AND TRIBUNAL PROVISIONS
The Act establishes the Area Council Election Tribunal and the Area Council Election Appeal Tribunal to handle election disputes.
Provisions are made for proceedings to question an election, with persons entitled to present election petitions and grounds of petition specified in the Act.
A person elected shall remain in office pending determination of appeal, and while certain defects shall not invalidate an election, nullification of election by Tribunal or Court is possible where substantial non-compliance with the Act is proven.
Rules of procedure for election petition are specified, with legal representation of INEC provided for in all proceedings.
STRICTER PENALTIES FOR ELECTORAL OFFENCES
The Electoral Act 2026 introduces stricter penalties for various electoral offences.
Beyond the penalties for multiple registration and multiple voters’ cards, the Act specifies offences including impersonation and voting when not qualified, voting by unregistered persons, wrongful voting and false statements, and disorderly conduct at elections.
Campaign and political offences include disorderly behavior at political meetings, improper use of voters cards and vehicles, bribery and conspiracy, undue influence and threatening, and use of force or violence during political campaigns.
The Act also addresses official misconduct, including misconduct or dereliction of duty by election officials, violation of secrecy of ballot, and requires an oath of neutrality for all election officials.
Prosecution of offences disclosed in election petition is provided for, with trial of offences specified in the Act.
IMPLICATIONS FOR NIGERIA’S ELECTORAL SYSTEM
The Electoral Act 2026 represents a comprehensive framework for conducting elections in Nigeria, building on the Electoral Act 2022 with enhanced provisions for electronic transmission, voter registration, campaign regulation, and electoral offences.
The Act provides INEC with clearer powers and responsibilities while establishing stronger accountability mechanisms and penalties for violations.
Key improvements include the mandatory six-month advance release of election funds to ensure INEC has adequate resources for preparation, the continuous voter registration system with a clear 90-day cutoff to allow for proper verification and updating of the register, the introduction of NIN as an acceptable registration document to enhance voter identification, and enhanced penalties for electoral offences to serve as deterrents.
The success of the Act will depend on effective implementation, adequate funding, technological infrastructure particularly for electronic transmission in rural areas, and political will from all stakeholders including political parties, security agencies, and the judiciary.
The Act repeals the Electoral Act No. 13, 2022, and came into effect upon signature by President Tinubu in February 2026.
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