NIGERIA Trends and Developments Contributed by: Ituah Imhanze, Daze Nga, Damilola Raji and Ozioma Soludo, KENNA
KENNA 8 Ogunyemi Road Palace Way Oniru Lagos 1st Floor Novare Central Plot 502 Dalaba Street Wuse Zone 5 Abuja Nigeria Tel: +234 811 395 1052/3 Email: counsel@kennalp.com Web: kennalp.com
Outlook for 2026 Global influence and local reform are together shap- ing how litigation will look in Nigeria in 2026. The legal system is changing fast. New technologies are finding their way in, while wide-ranging regulatory and tax reforms are redefining the types of disputes that will reach the courts and how they will be decided. The tax regime in Nigeria underwent a major reform with the introduction of the Nigerian Tax Act, 2025, which is scheduled to take effect in 2026. With the introduction of the Tax Act, 2025, both international and local taxes are expected to trigger a new wave of corporate and constitutional litigation as businesses and the courts grapple with the details of Nigeria’s restructured fiscal framework. The rise of AI and generative AI in the legal profession is another significant development. It is challenging stakeholders in the legal system to confront ques- tions of efficiency, reliability, ethics and professional standards. Alongside these, the enforcement of Nigeria’s Data Protection Act 2023 and the General Application and Implementation Directive (GAID), which came into effect in September 2025, is expected to make pri- vacy and data disputes a significant driver of litiga- tion. Additionally, disputes related to competition and consumer protection are expected to rise. A 2025 Federal High Court decision that affirmed the Fed- eral Competition and Consumer Protection Commis-
sion’s (FCCPC’s) regulatory reach over the telecom- munications sector is expected to encourage broader enforcement activity from the Commission. The momentum has also been strengthened by the FCCPC’s Digital, Electronic, Online, or Non-Traditional (DEON) Consumer Lending Regulation, 2025, which introduced new compliance obligations for digital lenders and credit providers and is expected to trigger disputes over lending practices and consumer rights. As enforcement actions under these rules begin to take shape, disputes over unfair lending practices and data use in credit assessments are expected to become a new frontier of litigation in 2026. Considered together, these developments reflect a system that is rapidly modernising, influenced by global currents in AI regulation, international taxation, One of the most significant developments that will shape Nigerian litigation in 2026 is the far-reaching overhaul of the country’s tax framework. On 26 June 2025, President Bola Ahmed Tinubu signed into law four major tax reform statutes: the Nigeria Tax Act (NTA), the Nigeria Tax Administration Act (NTAA), the Nigeria Revenue Service Act (NRSA), and the Joint Revenue Board Act (JRBA). Collectively, these laws represent the most ambitious attempt at tax harmonisation in decades, seeking to data protection, and competition law. Tax Reform and Emerging Disputes
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