THE ELECTORAL ACT 2026: COMPARATIVE OVERVIEW AND KEY HIGHLIGHTS

INTRODUCTION

Elections are the baseline of democracy. It is a mechanism in which citizens of a country or state select persons or groups of persons to represent their interests in the legislature, the executive, and at regional/local levels. These elections are generally guided by an electoral system provided for by laws and these electoral laws are the foundation of the electoral system which affects the efficacy of elections.

The electoral laws are a combination of constitutional provisions, electoral regulations/acts and guidelines. These regulations often provide for the delineation of electoral constituencies, contestable positions, candidate and political party eligibility, body responsible for the conduct of elections, method of voting, voter eligibility, electoral offences and penalties, electoral campaigns, role and responsibilities of electoral officers etc.

Nigeria’s electoral legislation has never been a single continuous statute. It is a series of enactments and amendments closely tied to a particular political transition.

HISTORY OF THE NIGERIAN ELECTORAL SYSTEM

Nigeria’s electoral system post-independence has significantly developed and evolved over the years. A brief breakdown of these electoral provisions are as follows:

• The Nigeria Electoral (Transitional Provisions) Act of 1961– This is the first electoral law drafted by an indigenous Nigerian legislature. This was replaced by the Electoral Act of 1962, which was more comprehensive.
• The Electoral Act of 1962 – This is regarded as the first comprehensive and definitive electoral framework after independence. It set up a new electoral body known as the Federal Electoral Commission (FEC). It imposed a requirement for post -election dispute of paying a deposit on lodging an election petition.
• The Electoral Decree of 1977 – This electoral enactment introduced the reduction of the voting age from 21 years to 18 years; it changed the mandatory requirement of a three (3) year tax clearance to contest in elections; Disqualification of electoral officers from voting in elections amongst others.

It contained a novelle provision which was the inclusion of a time limit for the conclusion of election petitions before swearing in of elected officials. This is the first time such a provision was introduced in Nigeria’s electoral system. It was further amended in 1978 and created the procedure for fielding candidates for elections.

• The Electoral Act of 1982 – This mandated the Federal Electoral Commission (FEDECO) to compile a new voters register and administer the 1983 elections.
• The 2001 Electoral Act – This was the first electoral legislation enacted by the National Assembly of the Fourth Republic. It made provisions for voter registration, the conduct of elections, the appointment of electoral officers, and the disqualification of candidates. However, the Act was short-lived and inadequate as a standalone framework, and was quickly replaced by the Electoral Act 2002 ahead of the general elections of that year.
• The 2002 Electoral Act – This covered provisions on voter registration, political party operations, area and local government council elections, electoral offenses, and electoral petition tribunals. The provisions of the 2002 electoral act did not provide for any significant reform to the electoral system in Nigeria.
• The Electoral Act of 2006 – This was enacted as a result of the inadequacies of the 2002 electoral Act. It expanded the functions of INEC to include expanded the functions of INEC to include conducting voter and civic education; promoting knowledge of sound democratic electoral processes; and conducting any referendum required by law. It empowered INEC to appoint its own Secretary and closed gaps in the Electoral Act of 2002 that made it possible for political parties to change or replace candidates even during polling. It further gave supremacy to election tribunal judgments over INEC’s certification where election results are contested; introduced campaign funding ceilings.
• The Electoral Act of 2010 – The Act was signed into law by President Goodluck Jonathan on the 20^th August 2010 and provided the basic legal framework for regulating the conduct of Federal, State and Area Council Elections in Nigeria. It improved the independence of INEC and election timeframes were amended to be held not earlier than 150 days and not later than 30 days before the expiration of the term of office of the incumbent official. The number of judges sitting in election petition tribunals were reduced from five to three, and tribunals were obligated to deal with election petitions within 180 days from the date of filing, and appeals within 60 days.

INEC introduced a new biometric voter registration system and improved the security of election materials by introducing serial numbering and colour-coding of ballot papers and boxes. INEC also commenced the recruitment of National Youth Service Corps members as ad-hoc staff, and university academics as Returning Officers on Election Day. The Electoral Act of 2010 governed elections in Nigeria for over a decade and had amendments in 2010,2011 and 2015.

• The Electoral Act of 2022 – It was signed on the 25^th of February,2022 and was regarded as the most ambitious framework at that era. It required that funds for general elections be released no less than one (1) year before the election unlike the that of 2010 Act which was discretionary. Under section 3, It provides for the establishment of the National Electoral Fund, the use of the fund, how the fund can be funded and that election funds due to the commission for any general election be released to the commission not later than a year before the election.

Section 8(5) states that a person who is a member of a political party and misrepresents himself by not disclosing his membership, affiliation or connection with the political party in order to seek an appointment with the commission in any capacity, commits an offence and is liable on conviction. A major addition to the part by stating that persons with disabilities be included in the national register of voters according to type of disability. It specifies in Section 29(1) that parties must conduct valid primaries and submit their list of candidates at least 180 days before the general elections. Section 94 further allows for early commencement of the campaign season by providing that the campaign season would begin 150 days to the Election Day and end Twenty-Four hours before the election.

THE ELECTORAL ACT, 2026

The Electoral Act, 2026 was signed into law on February 18, 2026 and repealed the 2022 Electoral Act. Highlights of the Electoral Act, 2026 are as follows:

• Section 47 provides for the use of the Bimodal Voter Accreditation System (BVAS). It states that upon presentation of a Permanent Voters Card (PVC), the presiding officer must use BVAS or another device prescribed by INEC for the accreditation of voters to verify the particulars of such voter. It further states that where the BVAS fails and no replacement is deployed, the poll in that unit shall be cancelled and rescheduled within 24 hours if INEC is satisfied that such polling unit would substantially affect the final outcome.
• Section 60(3) provides for the electronic transmission of the results of the polling units to the IREV Portal after the Form EC8A has been signed and stamped. Section 60(6) further states that breach of this provision is an offence punishable on conviction to a fine of not less than N500,000.00 (Five Hundred Thousand Naira) or imprisonment of not less than 6 months or both.

This overturns the Supreme Courts decisions in Lawal v. Maitawalle (2024) 12 NWLR (Pt 1951) 33 and Atiku v. INEC (2023) 19 NWLR (Pt 1917) 761, where it was held that the IReV was a viewing portal and not a legal collation system, so electronic data could not displace manually collated figures

It also contains a proviso which states that where transmission to the IREV portal fails as a result of communication failure, the Form EC8A shall remain the primary source of collation and declaration of results. This poses reasons for potential dispute as the Act does not explicitly define communication failure, the requirement to document such failure by the Presiding officer and a timeline for transmission to the IREV portal is not clearly stated.

• Section 84(2) permits two routes to an electoral ticket- direct primaries and consensus. It further states that a political party that elects to use a consensus must have the written consent of every cleared aspirant, confirming voluntary withdrawal and endorsement. Where the party fails to get all written consent, the party shall revert to a direct primary inn accordance with Section 87.
• Section 77 in subsection (1) makes every registered party a body corporate with perpetual succession and a common seal and ability to sue and be sues in its own name. It requires every party must keep a digital register of members carrying name, sex, date of birth, address, state, LGA, ward, polling unit, NIN and photograph in hard and soft copy, with a membership card issued on registration. The register shall go to INEC no later than 21 days before any party primary, congress or convention and only members on it may vote or be voted for. It additionally provides in Section 77(7) that a party that misses the deadline cannot field a candidate for that election.
• Section 83(5) provides that no Court in Nigeria shall entertain jurisdiction over any suit or matter pertaining to the internal affairs of a political party. The Supreme Court has exercises restraint in internal party matter such as the case of Ndukwe v. Ayu (2023) 5 NWLR (Pt. 1877) 309. This provision is contradictory as the Constitution in section 4(8) states that the National Assembly shall not enact a law that ousts the jurisdiction of a court.
• Section 83(6) further states that where a suit is filed in breach of subsection (5), the court cannot grant any interim or interlocutory injunctions, the court must reserve its ruling to final judgment, the court must hear the matter on an accelerated basis and at the conclusion must impose costs of not less than N10,000,000 (Ten Million Naira) on the counsel who filed the action and same on the plaintiff.
• Section 88(4) removes injunctive relief against elections by providing that nothing in the Act empowers a court to stop a primary or a general election pending the determination of a suit.
• Section 138(1) reviews the grounds for petition under the 2022 electoral Act and allows for two grounds of petition, namely:
• Election was invalid by reason of corrupt practices or non-compliance with the provisions of this Act.
• Respondent was not duly elected by majority of lawful votes cast at the election.
• Section 29 makes qualification a pre-election matter only and where a court finds that a candidates affidavit contains false information about his constitutional eligibility, such candidate and the sponsoring party shall be disqualified. Where the election has been conducted, the Commission shall conduct a rerun of the election. This is in contrast to the 2022 Act that states that the candidate with the second highest votes shall prevail.
• Section 9(1)(b) requires the voters register to record disability status according to type and Section 54 allows voters with disabilities to bring a person of their choosing into the voting compartment, bars party agents, candidates and party officials from performing such roles and obliges INEC to provide Braille, large embossed print, sign language and off site (remote) voting.
• Section 3 establishes a dedicated INEC Fund and requires election funds to be released not later than six months before a general election. This is a shorter timeframe than the 2022 electoral act’s twelve (12) months
• Section 28(1) shortened the timeline for notice of election to 300 days from the former 360 days and the candidate lists are due 120 days from election rather than the prior 180 days in accordance with section 29.
• Section 22 stipulates the penalty for buying or selling a vote or PVC as not less than N5,000,000.00 (Five Million Naira) or not less than 2 years imprisonment or both and a disqualification from standing for election in Nigeria for at least ten years
• Section 72 provides for the issuance of a certificate of return. It further states that where the Commission fails, refuses or neglects to issue a certificate of return, a certified true copy of the order of the court shall be sufficient in swearing in a candidate declared as the winner.

CONTRAST BETWEEN 2022 AND 2026 ELECTORAL ACT

The provisions of the Electoral Act 2022 contributed significantly to the development of Nigeria’s electoral framework and was widely acclaimed for introducing technological innovations into the electoral process and strengthening the powers of the Independent National Electoral Commission (INEC). As the foundation upon which many of the reforms and innovations contained in the Electoral Act 2026 are built, the Act remains a pivotal instrument in Nigeria’s electoral jurisprudence, and its significance to the country’s democratic development cannot be overstated.

Following the controversies that arose from the implementation of the Electoral Act 2022 during the 2023 general elections, the Electoral Act 2026 was introduced to address identified shortcomings and further promote transparency, accountability, and public participation in the electoral process.

These Key innovation introduced in contrast with the provision of the repealed Act includes;

• FINANCIAL AUTONOMY OF THE INDEPENDENT NATIONAL ELECTORAL COMMISSION (INEC)

While the Commission derives its existence from Section 153 of the Constitution of the Federal Republic of Nigeria 1999 (as amended), the repealed Act that established the INEC Fund was introduced to ensure timely preparation, promote administrative efficiency, and guarantee financial independence. Section 3(3) of the Electoral Act 2026, provides that funds due to the Commission for any general election shall be released not later than six (6) months before the next general election. Under the repealed Act, however, the corresponding provision required that such funds be released not later than one (1) year before the next general election. While this provision is commendable, it creates room for executive dependence, as the Commission remains reliant on the executive arm for the release of funds.

• PUBLICATION OF THE LIST OF CANDIDATES

In recent times, electoral processes have been disrupted by pre-election litigation, often occasioned by candidate qualification disputes and intra-party primary disputes. Section 285(9) of the Constitution of the Federal Republic of Nigeria 1999 (as amended) and the Electoral Act seek to mitigate this trend through provisions governing timelines for the publication of candidates’ information.

Section 32(1) of the Electoral Act 2026, provides that;

“The Commission shall, at least 60 days before the day of election, publish by displaying or causing to be displayed by the relevant offices or offices of the Commission and on its website, the full names and addresses of all the candidates standing nominated.”

This represents a marked improvement over the corresponding provision of the repealed Act, which required publication of candidates’ personal particulars at least 150 days before the date of election. The new timeline gives parties more time to conclude internal processes before publication.

• INTRODUCTION OF DOWNLOADABLE VOTERS CARD FROM INEC PLATFORM

Unlike the repealed Act, which only contemplated the physical replacement and reissuance of voter’s cards, Section 18(1) of the Electoral Act 2026 provides that;

“…nothing in this section shall prevent the owner of such card from printing a downloadable copy.”

This provision goes further by expressly recognizing and permitting Permanent Voters Card (PVC owners to download a digital copy of their voter’s card as a valid alternative. This innovation reflects a gradual but necessary shift towards technology-driven electoral administration, reduces backlogs in PVC collection and increases voters’ participation.

• INTRODUCTION OF DIGITAL PARTY REGISTERS.

The uncertainty surrounding party membership strength has repeatedly raised criticism in the Nigerian political climate. Section 77(2) of the Electoral Act 2022 provides that every registered political party shall maintain a register of its members in both hard and soft copy. This provision, though commendable, is considered traditional and is posed with limitations. In the new Electoral Act, Section 77(2) reiterates that a party shall maintain a digital register of its members containing the name, sex, date of birth, address, State, Local Government, ward, polling unit, National Identification Number, and photograph in both hard and soft copies.

• ELECTRONIC TRANSMISSION OF RESULTS:

Section 60(3) states that “the Presiding Officer shall electronically transmit the results from each polling unit to IREV portal, and such transmission shall be done after the prescribed Form EC8A has been signed and stamped by the Presiding Officer….” This innovation is regarded as revolutionary because it directly addresses some of the most contentious issues in the immediate past election and expresses a clear legislative commitment to transparency ahead of the 2027 general elections. The repealed 2022 Act was notably silent on the manner of transmitting election results, leaving INEC with unchecked discretion to publish results as it deemed fit, thereby creating ambiguity that has led to numerous controversies. This provision amended the shortcomings of the 2022 Act by converting electronic transmission from a regulatory approach into a legal obligation.

IMPACTS OF THE ELECTORAL ACT 2026 

The enactment of the Electoral Act 2026 has sparked discussion among citizens, drawing both applause for its innovations and criticism for its loopholes. In addition to reinforcing the already existing provisions, certain innovations in the new Act have set in motion identifiable changes.

Furthermore, the introduction of a downloadable voters’ card under Sec 18(1) of The Electoral Act 2026 has been revolutionary, with a significant impact on the Electoral system and political space. This provision reduces the rigors of replacing a lost or damaged Permanent Voters Card (PVC) by authorizing downloadable digital copies of lost or damaged PVCs through the INEC platform. This innovation is also commended for its potential to reduce voter disenfranchisement. Historically, it’s been argued that most Nigerians have been unable to vote due to lost, damaged, or uncollected PVCs. This problem would be significantly reduced by implementing this innovation.

One of the most consequential omissions in Section 60(5) of the Electoral Act 2022 was its failure to mandate the electronic transmission of election results. By vesting the mode of transmission solely in INEC’s discretion, the Act created a structural gap that became the central contention of the 2023 general elections. Across every significant election petition filed as a result of the 2023 elections, petitioners raised a common grievance: that failure to transmit results to the IReV portal in real time fundamentally compromised the electoral process. In Atiku Abubakar & Anor v. INEC & Ors, the Supreme Court affirmed the finding of the tribunal that the Electoral Act 2022 imposed no obligation on INEC to transmit results electronically. The Court held that the mode of transmission remained entirely within INEC’s discretion and, critically, that the IReV portal was no more than a public viewing platform. The Electoral Act 2026 directly confronts this gap and Section 60(3) now mandates INEC to transmit election results electronically in real time, converting what was previously a discretionary administrative function into a binding statutory obligation. This provision encourages transparency, which is not merely a democratic virtue; it is the foundation upon which the legitimacy of any electoral outcome rests.

CONCLUSION

The 2026 Electoral Act reflects the loopholes witnessed in the 2023 electoral cycle, marked by the INEC Result Viewing Portal (IReV) controversy and claims of manipulated results at the collation stage. The Act seeks to address these shortcomings through reforms such as the statutory recognition of Bimodal Voter Accreditation System (BVAS) and IReV in addition to the introduction of mandatory electronic transmission of results. These innovations represent meaningful progress in the Nigerian Electoral space.

However, the effectiveness of any legislation is measured not only by the reforms it introduces but also by the issues it leaves unresolved. The consensus model, though intended to promote internal party democracy and reduce conflict, has, in some instances, proven susceptible to the same political influences it was designed to restrain.

The 2027 general elections will provide the first real opportunity to assess the practical impact of these reforms. The election petitions and judicial decisions that follow will reveal the measure of its effectiveness. The Act underscores the areas where further reform remains necessary to strengthen electoral credibility, transparency, and public confidence in the democratic process.