Federal Acts of the Republic

Robbery and Firearms (Special Provisions) Act

Special offences of armed robbery and the use of firearms. Death penalty for armed robbery resulting in death.

Cap. R11

Administration of Criminal Justice Act, 2015

Unified procedural code for the trial of offenders in federal courts. Abolishes stay of proceedings on interlocutory appeals.

Act No. 7, 2015

2017Fourth Republic (Buhari II)

Evidence Act, 2011 (as amended 2023)

Rules of evidence in judicial proceedings; admissibility of electronic and computer-generated records.

Act No. 18, 2011

Kidnapping (Prohibition) Act / state variants

Federal and concurrent state legislation criminalising abduction for ransom. Penalties range from life imprisonment to death.

Various

Trafficking in Persons (Prohibition) Enforcement and Administration Act, 2015

NAPTIP's enabling Act. Criminalises human trafficking, forced labour, organ harvesting.

Act No. 4, 2015

Nigerian Correctional Service Act, 2019

Renamed Prisons Service to Correctional Service; custodial and non-custodial divisions; provision for parole.

Act No. 14, 2019

Police Act, 2020

Repealed the Police Act of 1943. Restated mandate, community policing, internal complaints response unit.

Act No. 18, 2020

▸Anti-Corruption

9 Acts

2000Fourth Republic (Obasanjo II)

Freedom of Information Act, 2011

Statutory right of access to public records. Burden of proof rests on the public authority to justify non-disclosure.

Act No. 4, 2011

Corrupt Practices and Other Related Offences Act, 2000

Establishment of the Independent Corrupt Practices and Other Related Offences Commission (ICPC).

Act No. 5, 2000

Economic and Financial Crimes Commission (Establishment) Act, 2004

EFCC's enabling Act — investigation and prosecution of economic and financial crimes.

Act No. 1, 2004

Money Laundering (Prevention and Prohibition) Act, 2022

Repealed and replaced the 2011 Act. Establishes the Special Control Unit Against Money Laundering (SCUML).

Act No. 14, 2022

Proceeds of Crime (Recovery and Management) Act, 2022

Unified framework for restraint, forfeiture and management of criminal proceeds.

Act No. 7, 2022

Terrorism (Prevention and Prohibition) Act, 2022

Repealed the 2011/2013 Acts. Designates Office of the National Security Adviser as coordinating authority.

Act No. 5, 2022

Code of Conduct Bureau and Tribunal Act

Asset declaration by public officers; jurisdiction of the Code of Conduct Tribunal.

Cap. C15

2016Fourth Republic (Buhari II)

Nigerian Extractive Industries Transparency Initiative Act, 2007

NEITI's statutory mandate to audit and publish revenue flows in oil, gas and solid minerals.

Act No. 36, 2007

Whistleblower Policy (Federal Ministry of Finance)

Administrative framework rewarding disclosures that lead to recovery of public funds. Statutory bill still pending.

Policy, 2016

▸Commercial

10 Acts

Companies and Allied Matters Act, 2020

Complete overhaul of CAMA 1990: single-shareholder companies, statement of compliance, electronic filing, LLPs.

Act No. 3, 2020

1995Military (Abacha / Abubakar)

Investments and Securities Act, 2007

Capital market regulation; Securities and Exchange Commission's enabling Act; Investments and Securities Tribunal.

Act No. 29, 2007

Nigerian Investment Promotion Commission Act

100% foreign ownership permitted outside the negative list; one-stop investment centre.

Cap. N117

1995Military (Abacha / Abubakar)

Foreign Exchange (Monitoring and Miscellaneous Provisions) Act

Autonomous FX market; Certificate of Capital Importation as evidence of inflow.

Cap. F34

Federal Competition and Consumer Protection Act, 2019

FCCPC replaces Consumer Protection Council; prohibits restrictive agreements, abuse of dominance, unfair pricing.

Act No. 1, 2019

2014Fourth Republic (Jonathan)

Bankruptcy and Insolvency / CAMA Part XII

Corporate insolvency regime: company voluntary arrangement, administration, netting.

Cap. B2 / CAMA 2020

Pension Reform Act, 2014

Contributory pension scheme; National Pension Commission (PenCom); minimum 18% combined contribution.

Act No. 4, 2014

Sale of Goods Act / state variants

Conditions and warranties in the sale of goods; passing of property and risk; remedies of buyer and seller.

Various

Nigerian Communications Act, 2003

NCC's enabling Act; spectrum management, type approval, universal service obligations.

Act No. 19, 2003

Nigerian Postal Service Act

NIPOST's monopoly on letter post under 250g; courier licensing regime.

Cap. N127

▸Fiscal

15 Acts

Fiscal Responsibility Act, 2007

Medium-term expenditure framework, the Fiscal Responsibility Commission, and limits on borrowing.

Act No. 31, 2007

Public Procurement Act, 2007

Bureau of Public Procurement, due-process certification, open competitive bidding as the default.

Act No. 14, 2007

Federal Inland Revenue Service (Establishment) Act, 2007

FIRS as the federal tax administrator with operational autonomy; tax appeal tribunal.

Act No. 13, 2007

Companies Income Tax Act (Cap. C21)

30% standard CIT rate; tertiary education tax; rules for deductible expenses and capital allowances.

Cap. C21

1993Military (Abacha / Abubakar)

Personal Income Tax Act (as amended 2011)

Graduated PIT bands 7%–24%; consolidated relief allowance; tax of FCT residents by FIRS.

Cap. P8

Value Added Tax Act (as amended 2020)

Consumption tax at 7.5%; threshold of ₦25m turnover for registration; exempt and zero-rated items.

Cap. V1

Finance Act, 2019

Raised VAT to 7.5%; introduced significant economic presence test for digital tax.

Act No. 1, 2020

Finance Act, 2020

Reduction of import duties on tractors and buses; new minimum tax rate.

Act No. 1, 2021

Finance Act, 2021

Capital gains tax on disposal of shares above ₦100m; police trust fund levy.

Act No. 21, 2021

Finance Act, 2023

Tertiary education tax raised to 3%; digital asset capital gains; reform of allowable deductions.

Act No. 7, 2023

Customs and Excise Tariff (Consolidation) Act

Tariff schedule; ECOWAS Common External Tariff; excisable goods including tobacco and beverages.

Cap. C49

Stamp Duties Act (as amended)

Ad valorem and fixed duties on instruments; electronic money transfer levy of ₦50.

Cap. S8

Tertiary Education Trust Fund (Establishment) Act, 2011

TETFund: 2% (now 3%) education tax on assessable profits of companies.

Act No. 16, 2011

Industrial Training Fund (Amendment) Act, 2011

1% of payroll training levy on employers of 5+ staff or ₦50m turnover.

Act No. 19, 2011

Nigerian Sovereign Investment Authority (Establishment) Act, 2011

Three ring-fenced funds: Stabilisation, Future Generations, Nigeria Infrastructure.

Act No. 15, 2011

▸Electoral

4 Acts

Electoral Act, 2010 (repealed)

Governed the 2011, 2015 and 2019 general elections. Repealed by the Electoral Act 2022.

Act No. 6, 2010

1999Fourth Republic (Obasanjo II)

Electoral Act, 2022

Legal basis for BVAS, IReV, electronic transmission of results, early release of campaign funds, primary-election timelines.

Act No. 13, 2022

INEC Act / Third Schedule, CFRN

INEC's composition, tenure of National Commissioners, financial autonomy via first-line charge.

CFRN, 3rd Sch.

Political Parties Registration Regulations (INEC)

Subsidiary instrument made under §225 CFRN; standards for party registration and deregistration.

Regulations

▸Security

9 Acts

2024Fourth Republic (Tinubu)

Cybercrimes (Prohibition, Prevention, etc.) Act, 2015

Criminalises unauthorised access, cyberterrorism, identity theft, child pornography online. §24 (cyberstalking) repeatedly contested on free-expression grounds.

Act No. 17, 2015

Cybercrimes (Amendment) Act, 2024

Narrowed §24 cyberstalking offence following ECOWAS Court ruling; recalibrated penalties.

Act No. 1, 2024

Armed Forces Act (Cap. A20)

Constitution and command of the Nigerian Army, Navy and Air Force; military discipline and courts-martial.

Cap. A20

1986Military (Babangida)

National Security Agencies Act

Established DSS (SSS), NIA and DIA. Functions of each agency in counter-intelligence and foreign intelligence.

Cap. N74

Nigerian Security and Civil Defence Corps Act

NSCDC's enabling statute; protection of critical national infrastructure.

Act No. 6, 2003

1989Military (Babangida)

National Drug Law Enforcement Agency Act

NDLEA's enabling Act; eradication of illicit drugs and money laundering connected with drug trafficking.

Cap. N30

Firearms Act (Cap. F28)

Licensing of firearms and prohibition of arms importation outside government channels.

Cap. F28

Nigerian Maritime Administration and Safety Agency Act, 2007

NIMASA's regulation of merchant shipping, cabotage, maritime safety and labour.

Act No. 17, 2007

Coastal and Inland Shipping (Cabotage) Act, 2003

Reservation of coastal and inland waterway trade to vessels built, owned and manned by Nigerians.

Act No. 5, 2003

▸Petroleum

4 Acts

1969Military (Gowon → Murtala/Obasanjo)

Petroleum Industry Act, 2021

Replaces the Petroleum Act 1969. Establishes NUPRC, NMDPRA, and NNPC Limited.

Act No. 6, 2021

Petroleum Act, 1969 (Cap. P10) — repealed by PIA 2021

Vested the entire ownership and control of all petroleum in the State. The constitutional foundation of every oil contract from Gowon to Buhari.

Decree No. 51, 1969

Nigerian Oil and Gas Industry Content Development Act, 2010

Local content thresholds; first consideration to Nigerian operators and personnel in the petroleum sector.

Act No. 2, 2010

1959Colonial

Petroleum Profits Tax Act (preserved transitional)

85% PPT on oil revenues — superseded for new entrants by the PIA's Hydrocarbon Tax.

Cap. P13

▸Energy

4 Acts

2005Fourth Republic (Obasanjo II)

Electricity Act, 2023

Decentralises electricity regulation to states; codifies post-privatisation NESI framework.

Act No. 8, 2023

Electric Power Sector Reform Act (repealed by 2023 Act)

Replaced by the Electricity Act 2023; tariff methodology and licensing framework continue under regulations.

Cap. E7

1995Military (Abacha / Abubakar)

National Renewable Energy and Energy Efficiency Policy

Targets for renewables in the generation mix; net-metering and feed-in tariff regulations.

Policy, 2015

Nuclear Safety and Radiation Protection Act

Nigerian Nuclear Regulatory Authority; licensing of ionising-radiation sources.

Cap. N142

▸Mining

1 Acts

Nigerian Minerals and Mining Act, 2007

Vests ownership of minerals in the Federal Government; mineral titles cadastre; community development agreement.

Act No. 20, 2007

▸Environment

5 Acts

NESREA Act, 2007

NESREA — federal environmental regulator outside the oil and gas sector.

Act No. 25, 2007

1992Military (Babangida)

Environmental Impact Assessment Act

Mandatory EIA for listed projects; public participation in scoping and review.

Cap. E12

2006Fourth Republic (Obasanjo II)

Climate Change Act, 2021

Statutory Nationally Determined Contribution targets; the National Council on Climate Change; carbon budgeting.

Act No. 28, 2021

1988Military (Babangida)

Harmful Waste (Special Criminal Provisions) Act

Following the Koko toxic waste scandal — criminalises depositing of harmful waste on Nigerian territory.

Cap. H1

NOSDRA Act, 2006

NOSDRA — coordination of spill response and enforcement of clean-up obligations.

Act No. 15, 2006

▸Land

4 Acts

1978Military (Gowon → Murtala/Obasanjo)

Land Use Act, 1978 (Cap. L5)

Vests all land in the Governor of each State in trust for the people; statutory and customary rights of occupancy.

Cap. L5

1976Military (Gowon → Murtala/Obasanjo)

Public Lands Acquisition (Miscellaneous Provisions) Act

Compulsory acquisition of land for overriding public purpose; compensation regime.

Cap. P32

1992Military (Babangida)

Federal Mortgage Bank of Nigeria Act

FMBN as apex mortgage institution; manager of the National Housing Fund.

Cap. F16

2018Fourth Republic (Buhari II)

National Housing Fund (Establishment) Bill, 2018 (declined)

Mandatory 2.5% monthly contribution from earners ≥ ₦3,000 — declined assent in 2018.

Bill, 2018

▸Agriculture

2 Acts

2018Fourth Republic (Buhari II)

Nigerian Agricultural Quarantine Service Act, 2018

NAQS — phytosanitary and zoosanitary control over imports and exports.

Act No. 11, 2018

1977Military (Gowon → Murtala/Obasanjo)

Agricultural Credit Guarantee Scheme Fund Act

Guarantees up to 75% of loans extended by banks for agricultural purposes.

Cap. A12

▸Health

5 Acts

2014Fourth Republic (Jonathan)

National Health Act, 2014

Establishes the National Council on Health; Basic Health Care Provision Fund (1% of CRF).

Act No. 8, 2014

1988Military (Babangida)

Medical and Dental Practitioners Act

Medical and Dental Council of Nigeria; registration, discipline and qualification of practitioners.

Cap. M8

1993Military (Abacha / Abubakar)

National Agency for Food and Drug Administration and Control Act

NAFDAC — regulation and registration of food, drugs, cosmetics and packaged water.

Cap. N1

National Health Insurance Authority Act, 2022

Repeals NHIS Act; mandatory health insurance for all residents; vulnerable group fund.

Act No. 17, 2022

Public Health (Diseases) Act / Quarantine Act

Powers to make regulations declaring infectious diseases and restricting movement.

Cap. Q2

▸Welfare

3 Acts

Child Rights Act, 2003

Domesticates the UN Convention on the Rights of the Child; minimum marriage age of 18.

Act No. 26, 2003

Violence Against Persons (Prohibition) Act, 2015

Federal statute criminalising rape (including marital rape), FGM, harmful widowhood practices, economic abuse.

Act No. 3, 2015

1974Military (Gowon → Murtala/Obasanjo)

Discrimination Against Persons with Disabilities (Prohibition) Act, 2018

5-year transition for accessibility compliance; National Commission for Persons with Disabilities.

Act No. 1, 2019

▸Labour

6 Acts

Labour Act (Cap. L1)

Conditions of employment for workers; contracts, hours, leave, termination; restricted scope to manual/clerical.

Cap. L1

2005Fourth Republic (Obasanjo II)

Trade Unions (Amendment) Act, 2005

Freedom of association; deregistration of central labour bodies; right to belong to multiple federations.

Act No. 18, 2005

2024Fourth Republic (Tinubu)

National Minimum Wage Act, 2019

Statutory minimum wage of ₦30,000 (later raised to ₦70,000 in 2024).

Act No. 24, 2019

National Minimum Wage (Amendment) Act, 2024

Raised the federal minimum wage to ₦70,000 per month following tripartite negotiations.

Act No. 9, 2024

Trade Disputes Act (Cap. T8)

Compulsory settlement of trade disputes; National Industrial Court as final arbiter on labour matters.

Cap. T8

Employees' Compensation Act, 2010

Replaces the Workmen's Compensation Act; 1% payroll contribution to the ECS Fund administered by NSITF.

Act No. 13, 2010

▸Education

5 Acts

Compulsory, Free Universal Basic Education Act, 2004

UBE Commission; basic education a constitutional right for the first 9 years of schooling.

Act No. 8, 2004

National Universities Commission Act

NUC — accreditation of programmes, approval of new universities, oversight of academic standards.

Cap. N81

National Board for Technical Education Act

NBTE — regulation of polytechnics, monotechnics and technical colleges.

Cap. N75

1999Fourth Republic (Obasanjo II)

Joint Admissions and Matriculation Board Act

JAMB — central admissions matriculation examination for tertiary institutions.

Cap. J1

West African Examinations Council Act / NECO Act, 1999

Statutory basis for WAEC and NECO senior secondary certification.

Cap. W4 / Act No. 12, 1999

▸Constitutional

7 Acts

Constitution (First Alteration) Act, 2010

Electoral timeline reform; independence of INEC; by-election timeframes following the Yar'Adua transition.

Act No. 1, 2010

Constitution (Second Alteration) Act, 2010

Pre-election matters and timelines; election-petition timelines (180 days).

Act No. 2, 2010

2018Fourth Republic (Buhari II)

Constitution (Third Alteration) Act, 2010

Establishment of the National Industrial Court as a superior court of record under §254A–F.

Act No. 3, 2010

Constitution (Fourth Alteration) Acts, 2017–18

Financial autonomy for state legislature and judiciary; 'Not Too Young To Run' age reductions.

Acts Nos. 1–9, 2017–18

Constitution (Fifth Alteration) Acts, 2023

Devolution: electricity, railway, correctional services moved to the Concurrent List; LG financial autonomy.

Acts Nos. 1–16, 2023

Interpretation Act (Cap. I23)

Rules of statutory interpretation; meaning of common terms; commencement and citation of Acts.

Cap. I23

2014Fourth Republic (Jonathan)

Public Officers Protection Act

Three-month limitation period for actions against public officers acting in execution of public duty.

Cap. P41

▸Public Order

4 Acts

Same Sex Marriage (Prohibition) Act, 2013

Prohibits same-sex unions and 'public show of same-sex amorous relationship'. Penalty: up to 14 years.

Act No. 1, 2014

1979Second Republic (Shagari)

Public Order Act (Cap. P42)

Police permits for public assemblies and processions; partly read down by IGP v. ANPP (2008).

Cap. P42

1973Military (Gowon → Murtala/Obasanjo)

Immigration Act, 2015

Entry, residence and exit; visa categories; offences relating to passports and impersonation.

Act No. 8, 2015

National Youth Service Corps Act

Compulsory one-year national service for university and polytechnic graduates under 30.

Cap. N84

▸Judicature

5 Acts

1976Military (Gowon → Murtala/Obasanjo)

Supreme Court / Court of Appeal / Federal High Court Acts

Constitution, jurisdiction and practice of the superior courts of record.

Caps. S15, C36, F12

Sheriffs and Civil Process Act

Execution of court judgments and service of process across jurisdictions in the Federation.

Cap. S6

1975Military (Gowon → Murtala/Obasanjo)

Arbitration and Mediation Act, 2023

Repeals ACA 1988; recognition of mediation; modernised arbitration framework with appellate provisions.

Act No. 8, 2023

Legal Practitioners Act (Cap. L11)

Body of Benchers; General Council of the Bar; admission to the roll; legal practitioners' discipline.

Cap. L11

Legal Aid Act, 2011

Legal Aid Council — expanded mandate covering civil, criminal and community legal services.

Act No. 9, 2011

▸Transport

5 Acts

1997Military (Abacha / Abubakar)

FERMA (Establishment) Act, 2007

FERMA — operational maintenance of federal trunk roads; sourcing from fuel levy.

Act No. 7, 2007

National Inland Waterways Authority Act

NIWA — regulation of inland navigation, dredging and waterway concessions.

Cap. N47

Civil Aviation Act, 2022

Repeals 2006 Act; NCAA; consumer protection rules; ratification of Cape Town Convention provisions.

Act No. 22, 2022

1955Colonial

Nigerian Railway Corporation Act

NRC's continuing mandate; concession framework for narrow- and standard-gauge corridors.

Cap. N129

Federal Road Safety Commission Act, 2007

FRSC's enabling statute; road traffic regulations; driver licensing and number plate issuance.

Act No. 22, 2007

▸Information

5 Acts

NITDA Act, 2007

NITDA — IT policy regulator; 1% pre-tax profit IT development levy.

Act No. 28, 2007

Nigeria Data Protection Act, 2023

Statutory data protection regime; Nigeria Data Protection Commission; cross-border transfer rules.

Act No. 12, 2023

1992Military (Babangida)

National Broadcasting Commission Act

NBC — licensing of broadcast stations; broadcast code; sanctions for breach.

Cap. N11

2008Fourth Republic (Yar'Adua)

Repeals 1988 Act; safe harbour for online intermediaries; collective management organisation framework.

Act No. 8, 2023

1965First Republic

Trademarks / Patents and Designs / Merchandise Marks Acts

Statutory framework for industrial property; registration with the Trademarks, Patents and Designs Registry.

Caps. T13, P2, M10

▸Public Service

4 Acts

Public Service Rules / Financial Regulations

Subsidiary instruments governing federal public servants' conduct, discipline and budget execution.

PSR / FR

1999Fourth Republic (Obasanjo II)

Pensions for Former Heads of State Act

Pensions and emoluments for former Presidents, Vice-Presidents and Heads of State.

Cap. R5

1989Military (Babangida)

RMAFC Act

RMAFC — review of revenue allocation formula; remuneration of political office holders.

Cap. R7

2012Fourth Republic (Jonathan)

Treasury Single Account Policy / OAGF directives

Consolidation of MDA accounts at the CBN; Remita as gateway for federal collections.

Policy, 2012

▸Treaties

4 Acts

1983Military (Buhari I)

African Charter on Human and Peoples' Rights (Ratification and Enforcement) Act

Domesticates the Banjul Charter; directly enforceable in Nigerian courts.

Cap. A9

Diplomatic Immunities and Privileges Act

Vienna Convention domestication; immunities of diplomats and international organisations.

Cap. D9

1966Military (Gowon → Murtala/Obasanjo)

Mutual Legal Assistance in Criminal Matters Act, 2019

MLAT framework; central authority designation; treatment of incoming and outgoing requests.

Act No. 27, 2019

Extradition Act (Cap. E25)

Procedure for extradition; dual criminality requirement; political offence exception.

Cap. E25

▸FCT

2 Acts

Federal Capital Territory Act (Cap. F6)

Administration of the FCT; Minister exercises gubernatorial functions; FCT High Court jurisdiction.

Cap. F6

FCT Internal Revenue Service Act, 2015

FCT-IRS as the revenue authority for the Territory; PIT administration for FCT residents.

Act No. 12, 2015

▸Records

2 Acts

Statistics Act, 2007

National Bureau of Statistics; statistical confidentiality; compulsory data submission.

Act No. 9, 2007