Nigeria’s Electoral Act, 2026, doubles the presidential candidate spending limit to 10 billion naira, raising questions about donor disclosure and enforcement ahead of the 2027 general election.
The limit applies to each candidate, rather than to election spending as a whole. The law also lifts the governorship cap to 3 billion naira from 1 billion naira. Senate candidates may spend up to 500 million naira, while House of Representatives candidates may spend 250 million naira.
A single donor may now contribute up to 500 million naira to a candidate, compared with 50 million naira under the previous law. Parties remain barred from accepting anonymous donations. The threshold above which they must record a contributor’s name and address in their account books has risen to 100 million naira from 1 million naira.
The Policy and Legal Advocacy Centre said the higher recording threshold reduces transparency around party funding. It separately warned that the larger contribution cap could increase donors’ influence, while higher candidate spending limits could make it harder for grassroots candidates to compete.
The center said the Independent National Electoral Commission (INEC) has historically lacked the investigative capacity and prosecutorial leverage to enforce campaign finance rules. It said similar provisions under the 2022 Act were rarely enforced. Under the 2026 law, INEC can inspect party accounts and require information about donations.
Parties must submit audited election expense reports within six months of voting and publish them in at least two national newspapers and on their websites. They must separately report contributions to INEC within three months after election results are announced. A candidate convicted of knowingly exceeding a spending limit faces a fine equal to 1% of the applicable limit, up to 12 months in prison, or both.
INEC has scheduled presidential and National Assembly elections for Jan. 16, 2027, followed by governorship and state assembly elections on Feb. 6, 2027.
