Nigerian legislation & rules of court
A curated, verified reference of current Nigerian statutes and rules of court. Each instrument shows its source and the date it was last reviewed for currency.
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Every instrument here has been reviewed for currency and carries its source and review date. Always confirm against the official gazette before relying on it in a matter.
Statutes & Acts
- Evidence (Amendment) Act 2023Amends the Evidence Act 2011 to recognise and regulate the admissibility of electronic records, digital signatures, electronic affidavits and computer-generated evidence in judicial proceedings. Assented to on 12 June 2023.2023 · Federal
- CAMA 2020The principal legislation on company formation, corporate governance, business names, limited partnerships, and insolvency in Nigeria. Repealed and replaced CAMA 1990. Assented to on 7 August 2020.2020 · Federal
- ISA 2025The principal capital-market legislation in Nigeria. Regulates securities, the Securities and Exchange Commission, capital-market operators and investor protection. Repealed and replaced the Investments and Securities Act No. 29 of 2007.2025 · Federal
- NDPA 2023Nigeria's principal data-protection statute. Establishes the Nigeria Data Protection Commission and sets obligations for data controllers and processors.2023 · Federal
- ACJA 2015Provides for the administration of criminal justice in the courts of the Federal Capital Territory and federal courts. Many states have enacted their own Administration of Criminal Justice Laws (ACJL) modelled on it.2015 · Federal
- Electoral Act 2026An Act to repeal the Electoral Act, No. 13, 2022, and enact the Electoral Act, 2026, to regulate the conduct of Federal, State and Area Councils in the Federal Capital Territory Elections; and for related matters.2026 · Federal
- Electricity Act 2023Consolidates the law on the Nigerian electricity supply industry — generation, transmission, system operation, distribution, supply, trading and consumer rights — and enables state electricity markets. Repealed the Electric Power Sector Reform Act (EPSRA) 2005.2023 · Federal
- Copyright Act 2022The principal copyright statute in Nigeria, modernised for the digital environment. Repealed the old Copyright Act (Cap. C28, LFN 2004).2022 · Federal
- Startup Act 2022Provides a legal and institutional framework for technology startups in Nigeria, including labelling, incentives and the Startup Investment Seed Fund. Took effect on signing.2022 · Federal
- Supreme Court ActThe statute constituting and empowering the Supreme Court of Nigeria: number of Justices, jurisdiction, practice and procedure, and appeals. Read with Chapter VII of the 1999 Constitution.1990 · Federal
- Court of Appeal ActThe statute constituting and empowering the Court of Appeal: number of Justices, jurisdiction, and appeals in civil and criminal cases. Amended by the Court of Appeal (Amendment) Act 2013 (raised the number of Justices).2004 · Federal
- Federal High Court ActThe statute constituting and empowering the Federal High Court: its civil jurisdiction (including copyright, patents, trade marks, admiralty, tax, banking, company matters), constitution and procedure.2004 · Federal
- NIC Act 2006The statute constituting and empowering the National Industrial Court of Nigeria, with exclusive jurisdiction over labour, employment, trade unions and industrial-relations matters (read with the Third Alteration to the 1999 Constitution).2006 · Federal
- Kwara Tenancy LawState legislation governing landlord–tenant relationships and recovery of premises in Kwara State — directly relevant to property management practice.Kwara
- Terrorism Act 2022The principal counter-terrorism statute: prevention, prohibition, investigation and prosecution of terrorism-related offences, and terrorism financing.2022 · Federal
- Money Laundering Act 2022The principal anti-money-laundering statute: prohibition and prevention of laundering the proceeds of crime, customer due diligence and reporting obligations.2022 · Federal
- Proceeds of Crime Act 2022Provides a framework for the recovery, forfeiture and management of the proceeds and instrumentalities of crime.2022 · Federal
- VAPP Act 2015Prohibits all forms of violence against persons and provides protection and remedies for victims. Applies in the FCT; many states have adopted equivalent VAPP laws.2015 · Federal
- PIA 2021The principal legislation governing the Nigerian petroleum industry — governance, host-community development, and the fiscal framework for upstream, midstream and downstream operations. Repealed several older petroleum laws and provided for the dissolution of the former NNPC.2021 · Federal
- Nigeria Tax Act 2025Consolidates Nigeria's principal tax laws (income, companies, capital gains, VAT and more) into a single statute. Part of the 2025 Tax Reform. Comes into effect on 1 January 2026 and repeals/supersedes several older tax Acts (including the Petroleum Profits Tax Act).2025 · Federal
- Tax Administration Act 2025Provides a harmonised framework for the administration of taxes across federal, state and local levels. Part of the 2025 Tax Reform; effective 1 January 2026.2025 · Federal
- NRS Act 2025Establishes the Nigeria Revenue Service (replacing the Federal Inland Revenue Service) as the federal tax authority. Part of the 2025 Tax Reform; effective 1 January 2026.2025 · Federal
- JRB Act 2025Establishes the Joint Revenue Board and a Tax Appeal Tribunal / Tax Ombud framework to coordinate revenue administration across the tiers of government. Part of the 2025 Tax Reform; effective 1 January 2026.2025 · Federal
- Labour ActThe principal statute on individual employment relationships in Nigeria: contracts of employment, wages, terms and conditions, and protection of workers.2004 · Federal
- Land Use ActNigeria’s principal legislation governing the administration, ownership and use of land. Vests all land in each State in the Governor to hold in trust for the people, and regulates rights of occupancy, land transactions, revocation and compensation. Enacted 29th March, 1978.1978 · Federal
Rules of court
- Supreme Court Rules 2024Rules of procedure governing appeals and proceedings before the Supreme Court of Nigeria. The 2024 Rules introduced electronic filing, virtual hearings and a Case Management System.2024 · Federal
- Court of Appeal Rules 2021Rules of procedure governing appeals and proceedings before the Court of Appeal.2021 · Federal
- FHC Rules 2019Civil procedure rules governing proceedings in the Federal High Court.2019 · Federal
- NICN Rules 2017Civil procedure rules governing proceedings before the National Industrial Court of Nigeria. Introduced a fast-track procedure (Order 25).2017 · Federal
- Kwara HC RulesCivil procedure rules governing proceedings in the High Court of Kwara State.Kwara