The Federal Government will introduce sweeping changes in 2026, including a ban on cash payments for all federal services, the establishment of a new revenue agency, and the rollout of a unified national trade portal. The reforms, which take effect on January 1, 2026, are aimed at plugging leakages, improving service delivery, and accelerating Nigeria’s transition to full digital governance.
One of the most significant changes is in revenue collection. From January 1, no federal agency will accept cash for any payment — including passports, driver’s licences, customs duties, regulatory fees, or service charges. All transactions must be conducted via bank transfers, mobile applications, or official online platforms.
The new rule builds on the Treasury Single Account (TSA) and integrates with the Revenue Optimisation Platform (RevOp). RevOp will monitor income to all Ministries, Departments, and Agencies (MDAs) in real time by linking banks, the TSA and government financial systems. Any agency flagged for irregularities will face an automatic audit.
A major restructuring of the tax system will also take place. The Federal Inland Revenue Service (FIRS) will cease operations on December 31, 2025, and will be replaced by the Nigeria Revenue Service (NRS) on January 1, 2026. The NRS Act, signed by President Bola Tinubu in October 2025, consolidates all federal tax responsibilities under a single authority to reduce overlap and improve efficiency.
Taxpayers — both individuals and companies — are required to update their information on the new NRS portal before filing their 2026 tax returns. Committee chairman Taiwo Oyedele said the reforms are designed to ease compliance and improve revenue collection without raising tax rates.
Trade and customs operations will undergo a major upgrade with the launch of the National Single Window (NSW) by March 2026. Managed by a steering committee under the Ministry of Finance, the NSW will allow importers and exporters to process clearances through one digital portal instead of interacting with multiple agencies such as the NPA, Customs, SON and NAFDAC. Paper documentation will be phased out, with digital signatures and pre-arrival declarations becoming mandatory.
Pilot tests at Apapa and Tin Can ports have reportedly reduced clearance times from 12 days to under 48 hours. Businesses must register on the NSW platform by February 28, 2026, to avoid cargo delays.
The government will also introduce the Digital Public Infrastructure (DPI) and the Nigerian Data Exchange (NGDX) in the first quarter of 2026. DPI will provide a single login for citizens to access services such as NIN enrolment, passport applications and tax clearance, while NGDX will allow agencies to share verified data securely. Identity verification will be faster, as BVN, NIN and voter card data will be automatically linked.
Meanwhile, budget execution will be more disciplined in 2026. Finance Minister Wale Edun, during a briefing to the National Assembly on December 9, said the government will roll over 70 per cent of the 2025 capital budget to prioritise completion of ongoing projects in roads, rail and security. Only essential new projects in health, education and power will be approved, and padded submissions by MDAs will be rejected.
These far-reaching policy changes represent one of Nigeria’s boldest moves toward full digital governance. While the government acknowledges that the transition may trigger short-term disruptions, it insists the long-term gains — including reduced corruption, faster services and stronger economic growth — will outweigh the temporary discomfort.