FACT-CHECK: Will every Nigerian pay 25% income tax after the 2027 election?

• Senator Ireti Kingibe claims every Nigerian will pay 25% of their income as tax after the 2027 election if the APC wins.

• Nigeria's Tax Act sets a maximum personal income tax rate of 25% on taxable income above ₦50 million, not a flat rate for everyone.

• The new tax framework took effect on January 1, 2026, rather than after the 2027 election.

Senator Ireti Kingibe has claimed that a law requiring every Nigerian to pay 25% of their income as tax will be implemented after the 2027 general election if the All Progressives Congress (APC) wins.

In a video circulating online on Monday, October 19, the senator representing the Federal Capital Territory (FCT) said the National Assembly had already approved the law.

“You people are not aware, but we have signed a law that every Nigerian must pay 25% of their income as tax. The National Assembly has approved it. If APC wins in 2027, immediately after the election, they will implement it,” she said.

However, the provisions of the Nigeria Tax Act, 2025, do not support the claim that every Nigerian will pay 25% of their income as tax.

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President Bola Tinubu signed the Nigeria Tax Act, 2025, on June 26, 2025. The law took effect on January 1, 2026, according to the Federal Government's published commencement timeline.

The Act introduced a progressive personal income tax system, under which the rate increases as taxable income rises. The highest rate is 25%, but it applies only to the portion of annual taxable income above ₦50 million.

Under the law's Fourth Schedule, the personal income tax rates are:

• First ₦800,000: 0%

• Next ₦2.2 million: 15%

• Next ₦9 million: 18%

• Next ₦13 million: 21%

• Next ₦25 million: 23%

• Above ₦50 million: 25%

This means that the 25% rate is not charged on every Nigerian's entire income.

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For example, a person with annual taxable income of ₦2 million would pay 0% on the first ₦800,000 and 15% on the remaining ₦1.2 million. That amounts to ₦180,000 in tax before any other applicable adjustments.

The first ₦800,000 of annual taxable income falls within the 0% band. However, this does not mean that people in that band are exempt from every other form of tax, such as VAT on taxable purchases.

It is important to note that these tax rates are applied only to 'chargeable income'—what remains after deducting allowable expenses like pension contributions and rent relief 

The law's commencement date also contradicts the suggestion that implementation of the existing tax framework is scheduled to begin only after the 2027 election.

The Federal Ministry of Finance issued implementation guidelines in June 2026, confirming that the new framework applies from January 1, 2026.

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The Nigeria Tax Act, 2025, does not support the claim that every Nigerian will pay 25% of their income as tax after the 2027 election.

The senator has linked the alleged implementation of the tax to the outcome of the next general election. Yet, the law took effect on January 1, 2026, and its provisions do not make implementation conditional on the APC winning in 2027.

If Kingibe is referring to a separate proposal, a planned amendment or information about how the government intends to administer the tax system, she would need to identify it.

Without that clarification, there is no established basis for concluding that the government intends to introduce a new, universal 25% income tax after the election.

The timing of the statement also makes it worth examining in its political context. Taxation affects household finances, business costs and public confidence. Claims about new taxes can also shape public opinion as political parties prepare for the 2027 election.

Right now, it is unclear whether Kingibe's statement reflects a misunderstanding of the existing law, information about a separate policy proposal or a political argument intended to influence public opinion.