For the Record: President Tinubu’s Statement on the Commencement of New Tax Laws on January 1, 2026

The new tax laws, including those that took effect on June 26, 2025, and the remaining acts scheduled to commence on January 1, 2026, will continue as planned.

These reforms are a once-in-a-generation opportunity to build a fair, competitive, and robust fiscal foundation for our country.

The tax laws are not designed to raise taxes, but rather to support a structural reset, drive harmonisation, and protect dignity while strengthening the social contract.

I urge all stakeholders to support the implementation phase, which is now firmly in the delivery stage.

Our administration is aware of the public discourse surrounding alleged changes to some provisions of the recently enacted tax laws.

No substantial issue has been established that warrants a disruption of the reform process. Absolute trust is built over time through making the right decisions, not through premature, reactive measures.

I emphasise our administration’s unwavering commitment to due process and the integrity of enacted laws. The Presidency pledges to work with the National Assembly to ensure the swift resolution of any issue identified.

I assure all Nigerians that the Federal Government will continue to act in the overriding public interest to ensure a tax system that supports prosperity and shared responsibility.

Bola Ahmed Tinubu, GCFRPresident, Commander-in-Chief of the Armed Forces,Federal Republic of NigeriaDecember 30, 2025