Electoral Act 2026 Introduces Dedicated INEC Fund, E-Transmission Mandate

Lawmakers in Nigeria’s National Assembly of Nigeria have highlighted far-reaching reforms embedded in the newly enacted Electoral Act 2026, introducing structural changes aimed at strengthening institutional independence, transparency, and accountability in the country’s electoral system.

Senate Leader Opeyemi Bamidele, representing Ekiti Central on the platform of the All Progressives Congress, disclosed that the legislation was the product of nearly two years of engagement with critical stakeholders, including the Office of the Attorney-General of the Federation, civil society groups, development partners, and the Independent National Electoral Commission (INEC). According to him, the consultative drafting process ensured that diverse inputs were incorporated before the bill was transmitted for presidential assent.

President Bola Tinubu signed the bill into law within 24 hours of its transmission, following harmonisation by both chambers to resolve differences, particularly around Clause 60(3). The swift assent, Bamidele noted, reflected the inclusive nature of the legislative process and the urgency of preparing adequately for the 2027 general elections.

One of the most significant reforms is the establishment of a dedicated fund for INEC under Section 3 of the Act. This provision guarantees financial autonomy and mandates the release of election funds at least six months before general elections. The objective is to eliminate past fiscal constraints that affected operational planning and logistics.

The new law also empowers INEC to review declarations made under duress or in violation of established procedures, strengthening oversight and administrative continuity.

Section 47 mandates the deployment of the Bimodal Voter Accreditation System (BVAS) or other approved technological devices for voter accreditation. More notably, Section 60(3) now makes electronic transmission of election results to the INEC Result Viewing portal compulsory.

To ensure compliance, Section 60(6) prescribes penalties—including a six-month jail term or a ₦500,000 fine, or both—for officers who deliberately frustrate electronic transmission. However, the Act retains a conditional fallback to Form EC8A in cases where electronic transmission fails due to communication challenges, a safeguard intended to address technical contingencies.

Under Section 74(1), Resident Electoral Commissioners are required to provide certified true copies of requested documents within 24 hours of payment, with failure attracting a minimum two-year imprisonment without the option of a fine. Additionally, Section 72(2) allows court-certified orders to serve as valid instruments for swearing in winners if INEC delays issuing certificates of return.

The Act also consolidates the electronic voter register framework introduced in the 2022 legislation.

Significant changes affect internal party democracy. Section 84 eliminates indirect primaries, allowing only direct or consensus methods. The intention is to broaden participation and curb the monetisation of delegate systems.

Section 77 requires political parties to maintain digital membership registers, issue membership cards, and submit updated registers to INEC at least 21 days before primaries, congresses, or conventions. This aims to promote transparency and reduce disputes arising from manipulated membership records.

Campaign expenditure ceilings have been significantly increased to reflect inflation and rising campaign costs. The new limits are:

President: ₦10 billion (up from ₦5 billion)

Governor: ₦3 billion (up from ₦1 billion)

Senate: ₦500 million (up from ₦100 million)

House of Representatives: ₦250 million (up from ₦70 million)

State Assembly: ₦100 million (up from ₦30 million)

Area Council Chairmanship: ₦60 million (up from ₦30 million)

Councillorship: ₦10 million (up from ₦5 million)


While lawmakers argue the revisions reflect economic realities, critics contend that higher limits may disproportionately favour wealthier candidates.

Nigeria’s electoral laws have undergone several revisions since the return to civilian rule in 1999. The Electoral Act 2006 laid foundational structures but relied heavily on manual processes, contributing to widespread irregularities in the 2007 elections. Amendments in 2010 introduced improvements such as voter register safeguards and card readers.

The 2022 Act marked a major shift with the introduction of BVAS and electronic result viewing, though ambiguities surrounding transmission procedures fueled post-election litigation in 2023. The 2026 Act seeks to close those gaps and refine technological safeguards based on lessons from recent elections.

Civil society reactions remain mixed. While organisations such as Yiaga Africa have praised the emphasis on electronic transmission and financial autonomy for INEC, concerns persist over implementation challenges and the retention of manual contingencies.

With over 94 million registered voters as of 2023 and projections approaching 100 million by 2027, the Electoral Act 2026 represents a significant attempt to modernise Nigeria’s electoral framework and reduce disputes ahead of the next general elections.

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