Six things you can
actually use.
Not brochures: working tools. Check your readiness, find and pin your polling unit, test what you know, compare states, match yourself to federal programmes, and check where you sit against the new tax thresholds.
Where do you sit under the new regime?
The tax acts in force since 1 January 2026 raised the personal income tax-free threshold from ₦300,000 to ₦800,000 and widened the small-company definition from ₦25 million to ₦100 million of turnover. This checks both.
Are you below the new tax thresholds?
Under the tax acts in force since 1 January 2026
On the ₦70,000 national minimum wage, ₦840,000 a year, a worker sits just above the threshold, which is why the wage rise and the tax reform are argued together.
This checks published thresholds only: it is not a tax calculation and not tax advice. Reliefs, allowances and rates above the threshold are set by the Nigeria Tax Act; confirm your position with the Nigeria Revenue Service or a qualified adviser. Read the reform in full.