Controversy has erupted over Nigeria’s new tax reform laws, which the federal government insists will take effect on January 1, 2026, despite mounting opposition and calls for suspension from civil society and political groups. The reforms comprising four major pieces of legislation signed into law by President Bola Ahmed Tinubu are part of a broader effort to modernise the nation’s tax system, widen the revenue base and harmonise tax administration across federal, state and local governments.
The Presidency has rejected demands to halt the implementation, with the President’s Special Adviser on Information and Strategy emphasising that the laws are “unstoppable” and already endorsed by the National Assembly and the President. Government officials maintain that the reforms will simplify compliance and exclude low‑income workers from direct tax liabilities.
However, opposition groups such as the National Opposition Movement (NOM) argue that the reforms are punitive and poorly timed, warning that they could worsen the living conditions of ordinary Nigerians already grappling with inflation, high living costs and unemployment. NOM has called for nationwide consultations involving labour unions, civil society and small business owners before the laws take effect.
Adding to the controversy, a bloc of lawmakers in the House of Representatives has raised concerns that the gazetted versions of the tax laws differ from the copies originally passed by the National Assembly, alleging that substantive changes may have been introduced post‑passage without legislative approval. This development has fueled legal and constitutional debates over the validity of the statutes as currently publicised.
As the tax regime rollout approaches, tensions between the executive branch, opposition coalitions and segments of the legislature are likely to intensify, framing a broader debate about fiscal policy, governance transparency and economic strategy in Nigeria.
