Establishment of the Independent National Electoral Commission.
A democracy is only as honest as the body that counts its votes. Part I re-establishes the Commission, ring-fences its budget, and — for the first time — gives the Chairman a fixed five-year term independent of the political cycle.
There shall continue to be a body to be known as the Independent National Electoral Commission (in this Act referred to as "the Commission"), which shall, in accordance with the provisions of this Act and the Constitution of the Federal Republic of Nigeria, organise, undertake and supervise all elections to the offices of the President and Vice-President, the Governor and Deputy Governor of a State, and to the membership of the Senate, the House of Representatives, and the Houses of Assembly of each State of the Federation, and Area Councils.
Funds for general elections are charged on the Consolidated Revenue Fund and must be released to the Commission no later than one year before the election. This closes the perennial late-funding loophole that delayed materials in 2015 and 2019.
Membership of the Commission.
The Commission shall consist of a Chairman, who shall be the Chief Electoral Commissioner, and twelve National Commissioners, all of whom shall be persons of unquestionable integrity and not less than fifty years of age in the case of the Chairman, and forty years in the case of the National Commissioners, who shall be appointed by the President subject to confirmation by the Senate.
The Office of the Citizen is the highest office in the land — and the Commission answers to it.
Funds of the Commission.
The funds of the Commission shall consist of such sums as may be provided by the National Assembly for the running of the Commission; all monies accruing to the Commission by way of grants-in-aid, gifts, testamentary dispositions and endowments; and all other monies which may, from time to time, accrue to the Commission.
The funds for general elections shall be charged on the Consolidated Revenue Fund of the Federation and released to the Commission for the conduct of the elections not later than one year before the next general election.
The National Register of Voters & Continuous Voter Registration.
The Register is the foundation of every election. Part II makes Continuous Voter Registration a year-round duty of the Commission and gives every Nigerian a statutory right to inspect the roll for accuracy.
The Commission shall compile, maintain and update, on a continuous basis, a National Register of Voters which shall include the names of all persons entitled to vote in any federal, state, local government or Federal Capital Territory Area Council election.
A person shall be qualified to be registered as a voter if such a person is a citizen of Nigeria; has attained the age of eighteen years; is ordinarily resident, works in, originates from the Local Government, Area Council, or Ward covered by the registration centre; presents himself to the registration officers of the Commission for registration as a voter; and is not subject to any legal incapacity to vote under any law, rule or regulation in force in Nigeria.
You may inspect the voters' register at any time during the registration period and at the polling unit on Election Day. Any person whose name has been omitted may apply for inclusion up to 90 days before the next election.
Transfer of voters.
A person who, before the date of an election, changes residence from one constituency to another shall apply, in person, to the Resident Electoral Commissioner of the State where he is resident for the time being, in the prescribed form, for the transfer of his voter's card, and the Resident Electoral Commissioner shall — upon being satisfied — transfer the voter and notify the polling unit register accordingly.
Procedure at Elections.
The longest part of the Act, and the most consequential. From notice of poll to over-voting cancellations, this is the section your Polling Officer carries in their bag on Election Day.
The Commission shall, not later than 360 days before the day appointed for holding of an election under this Act, publish a notice in each State of the Federation and the Federal Capital Territory stating the date of the election, and the times of the opening and closing of poll.
The Bimodal Voter Accreditation System (BVAS) is now expressly mandatory for the accreditation of every voter. No voter shall be issued a ballot paper until the BVAS authenticates the voter's PVC. There is no manual override.
Vote, not fight. The ballot, not the fist, is the citizen's instrument.
Where the votes cast at an election in any polling unit exceed the number of accredited voters in that polling unit, the Presiding Officer shall cancel the result of the election in that polling unit and order a fresh poll on a date appointed by the Commission, provided that the date for the fresh poll shall not be later than 21 days from the date of the original election.
Political Parties & Campaign Finance.
Where the money comes from, and where it can go. The 2026 Act tightens reporting windows and introduces a citizen-accessible online register of party finances.
A political party shall, not later than 30 days after a general election, file a detailed annual statement and analysis of its sources of funds, other assets, expenditure, and disclose any donation exceeding five hundred thousand naira from any individual or organisation.
The Commission shall maintain an online, machine-readable register of all party finance disclosures, accessible to any citizen at no cost, within seven days of receipt.
Diaspora Voting.
For the first time, registered Nigerian voters resident outside the federation may cast a ballot in presidential elections, subject to verification at a designated mission abroad.
A registered voter who is, on the day of a Presidential election, resident outside Nigeria, shall be entitled to vote in such Presidential election at the diplomatic mission of the Federal Republic of Nigeria nearest to his place of residence, in accordance with such procedure as the Commission may, by regulation, prescribe.
Diaspora voting was first proposed in the 1979 Constitution-drafting committee. The 2026 Act makes it operational — but only for presidential elections in this first cycle.