ABUJA, Nigeria — Senator Ireti Kingibe, who represents the Federal Capital Territory (FCT) in the National Assembly, has raised concerns over Nigeria’s tax reforms, claiming that a law requiring Nigerians to pay 25 per cent of their earnings as tax has already been passed and could be implemented after the 2027 general election if President Bola Ahmed Tinubu wins.
Kingibe made the remarks in a video circulating online on Monday, October 19, 2026, warning that many Nigerians were unaware of the alleged tax policy and could face additional financial pressure.
“Nigerians are not aware that a tax law has been passed, which requires everyone to pay 25% of their earnings as tax. The National Assembly has already passed this law, but it’s scared to implement it now; it will swing into action immediately after the election if Tinubu wins,” she was quoted as saying.
Her comments have renewed debate over the Federal Government’s tax reforms, their implications for workers and business owners, and the transparency of tax policy ahead of the 2027 general election.
However, the claim that every Nigerian is required to pay 25 per cent of their earnings as tax does not accurately reflect the personal income tax rates contained in the Nigeria Tax Act 2025.
What the Nigeria Tax Act says
The Nigeria Tax Act 2025, signed by President Tinubu in June 2025, introduced a revised personal income tax structure that commenced on January 1, 2026.
Under the Act’s Fourth Schedule, individual taxable income is subject to progressive rates after applicable reliefs and exemptions. The first ₦800,000 is taxed at zero per cent, while the next income bands attract rates of 15, 18, 21 and 23 per cent. The highest rate of 25 per cent applies to taxable income above ₦50 million.
The legislation therefore does not impose a flat 25 per cent tax on every Nigerian’s entire earnings. The amount payable depends on taxable income and the applicable provisions of the law.
For example, an individual whose taxable income falls within the first ₦800,000 annual band would have a zero personal income tax rate on that portion. A person with income above ₦50 million would be subject to the highest rate on the relevant taxable income under the progressive schedule, rather than automatically paying 25 per cent on every naira earned.
Has implementation been postponed until after the election?
The claim that the tax law will only come into force after the 2027 election also conflicts with the law’s published commencement date.
The Federal Government has stated that the new tax framework took effect on January 1, 2026. In June 2026, the Federal Ministry of Information and National Orientation announced that implementation guidelines had been issued to guide the transition from the previous tax regime.
Consequently, the new tax legislation was already scheduled to be in force well before the next general election.
Kingibe’s allegation that the government is deliberately delaying implementation until after the election would require further evidence to establish whether she was referring to a particular provision, a separate policy proposal or a specific enforcement measure.
Why the issue matters to Nigerians
Taxation remains a major public concern amid the cost of living, household financial pressures and changes to Nigeria’s revenue system.
The new framework consolidates several tax laws and revises the way personal income and other taxable activities are treated. Its progressive personal income tax structure means taxpayers can face different rates depending on their taxable income, rather than one uniform rate applying to everyone.
The distinction is important because claims about a universal 25 per cent tax could create unnecessary alarm if they are not placed in the context of the actual legislation.
Kingibe’s comments nevertheless raise questions about public awareness of the tax reforms, how the government communicates changes in tax obligations and whether Nigerians have sufficient information to understand the rules that apply to them.
Senator Ireti Kingibe has alleged that Nigerians could face a 25 per cent tax burden after the 2027 election if President Tinubu wins. However, the Nigeria Tax Act 2025 provides for progressive personal income tax rates, with 25 per cent applying to taxable income above ₦50 million, not as a flat rate on every Nigerian’s earnings.
The law also commenced on January 1, 2026, rather than waiting until after the next election. The specific basis for Kingibe’s claim about a post-election implementation delay has not been established by the reports reviewed.
