The Federal government has confirmed that the new tax reforms will be implemented according to the original timeline, with two laws already in force and the remaining two set to commence on January 1, 2026.
The government’s decision comes despite calls from opposition parties, civil society groups, and other stakeholders urging a pause for further review.
These groups have raised concerns that the gazetted versions of the laws may differ from what was passed by the National Assembly.
Taiwo Oyedele, chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, made this known on Friday, December 26, 2025, in Lagos, after briefing President Bola Tinubu on the committee’s progress.
Speaking to journalists, Oyedele explained that out of the four tax reform laws, two have already taken effect since June 26, 2025.
These are the Nigerian Revenue Service Establishment Act and the Joint Revenue Service Establishment Act.
He added that the remaining two laws, the Nigerian Tax Act and the Nigerian Tax Administration Act, will officially take effect on January 1, 2026.
“We met with Mr President to provide an update on the implementation of the tax reform laws. As you are aware, there are four laws in total. Two of them, the Nigerian Revenue Service Establishment Act and the Joint Revenue Service Establishment Act, commenced on June 26, 2025,” Oyedele said.
“The remaining two laws, the Nigerian Tax Act and the Nigerian Tax Administration Act, are scheduled to commence on January 1, 2026.”
Meanwhile, the National Assembly has announced an internal review of the legislative process that led to the passage, presidential assent, and gazetting of the four major tax reform laws.
Oyedele reaffirmed the Federal Government’s commitment to working closely with the National Assembly and maintained that the reforms are designed to ease the tax burden on Nigerians, particularly low-income earners.
“We welcome the statement from the House of Representatives Committee regarding its findings and the review of allegations of alterations. The Federal Government is committed to working with the National Assembly if any action is required,” he said.
“However, the implementation of the two remaining laws will proceed as scheduled on January 1, 2026. These reforms are meant to bring relief to Nigerians, as the bottom 98% of workers will either pay no personal income tax or pay lower taxes.”
