The National Association of Nigerian Students, NANS, has announced plans for a nationwide protest on January 14, 2026, to oppose the federal government’s implementation of recently enacted tax reform laws. The students’ body says the policy changes risk worsening the economic pressure already facing students and ordinary Nigerians, and could trigger broader social unrest if left unaddressed.

The decision was disclosed in a statement issued on Wednesday by the NANS President, Comrade Olushola Oladoja. In the statement, Oladoja said the association had lost confidence in the economic and fiscal advisers guiding President Bola Tinubu, accusing them of pushing the administration toward what he described as an avoidable confrontation with the public.

According to Oladoja, the planned protest reflects growing frustration among students, youth groups and civil society organisations over the timing, process and content of the tax reforms, which are scheduled to take effect from January 1, 2026.

Students accuse government of ignoring dissent

In his remarks, the NANS president argued that the push to implement the tax laws despite widespread objections contradicts the government’s stated commitment to inclusive governance.

He said President Tinubu was being poorly advised and warned that what he termed “misguided counsel” had already heightened tensions around the reforms. According to him, the situation has been made worse by what NANS views as weak stakeholder engagement by the Federal Inland Revenue Service, FIRS.

NANS specifically criticised the FIRS Chairman, Dr Zacch Adedeji, accusing him of mishandling consultations ahead of implementation. Oladoja said the agency’s approach showed a lack of sensitivity to public concerns and could undermine gains recorded by the administration in other areas of economic policy.

“The decision to proceed with implementing the Tax Reform Law from January 1, 2026, is not only unfortunate but sets a dangerous precedent for a government that claims commitment to participatory reforms and democratic values,” Oladoja said in the statement.

He added that Nigeria’s democratic framework requires public buy-in, especially on policies with far-reaching economic implications.

Concerns over legislative and constitutional issues

A key plank of NANS’ objection centres on unresolved questions raised by the National Assembly. According to Oladoja, lawmakers have flagged discrepancies in the gazetted version of the tax law, raising concerns about clarity, interpretation and constitutional compliance.

According to NANS, proceeding with implementation while such issues remain unresolved risks eroding public trust in both the executive and legislative arms of government.

“Nigeria is a constitutional democracy, not a dictatorship,” Oladoja said. “No policy, no matter how well intentioned, can be forcefully implemented without the consent and confidence of the majority of the people.”

This argument echoes earlier criticisms from some civil society groups and policy analysts, who have called for a pause to allow for clearer public communication and legislative harmonisation before enforcement begins.

Economic pressure and student fears

Beyond procedural concerns, NANS says the timing of the reforms could compound economic hardship. Nigeria has faced persistent inflation, rising living costs and pressure on household incomes, challenges that have disproportionately affected students and young people.

According to NANS, any tax changes that raise costs for businesses or consumers could indirectly increase tuition-related expenses, accommodation costs and transport fares, making education less accessible for many families.

Oladoja described it as “shameful” that the government would proceed without adequately addressing these knock-on effects, especially at a time when many students already rely on family support strained by broader economic conditions.

Meanwhile, civil society organisations, youth groups and professional bodies have also voiced reservations, calling for a suspension of the rollout until concerns around transparency, constitutional integrity and public education are addressed.

Why the issue matters now

The planned January 14 protest comes at a sensitive moment for the Tinubu administration, which has defended its reform agenda as necessary to stabilise public finances and boost long-term economic growth. Tax reform has been presented by government officials as a critical pillar for increasing non-oil revenue and reducing fiscal deficits.

However, analysts note that the success of such reforms often depends on public perception and trust. According to reports from previous reform efforts, resistance tends to intensify when citizens feel excluded from decision-making or uncertain about how policies will affect their daily lives.

A public finance analyst at a Lagos-based policy think tank, who spoke on condition of anonymity, said student opposition should not be dismissed lightly. He noted that students have historically played a significant role in shaping public debate in Nigeria, particularly during periods of economic adjustment.

“When students mobilise nationally, it often reflects deeper anxieties within society,” the analyst said. “Even if the government believes the reforms are sound, managing perception and engagement is just as important as the policy design itself.”

Call for peaceful mobilisation

In its statement, NANS emphasised that the planned action would be peaceful. Oladoja called on all NANS structures, including campus chapters, state joint councils, zonal coordinators and the national secretariat, to begin immediate mobilisation.

According to the plan outlined, protesters are expected to march to the gates of the Presidential Villa in Abuja on January 14. NANS says the demonstration is intended to compel the government to suspend implementation and reopen dialogue with stakeholders.

“There can be no government without the governed,” Oladoja said. “While power may reside in offices, the power of the people is always greater than those in power.”

What to watch next

In the coming weeks, attention will likely focus on whether the federal government responds to the growing opposition by adjusting its implementation timeline or expanding consultations. The stance of security agencies and the reaction of other organised groups could also shape how the situation unfolds.

If the protest proceeds as planned, it could become one of the first major nationwide student actions of 2026, testing the administration’s approach to dissent and public engagement early in the year.

For now, the January 14 date has been fixed, and NANS appears determined to press its demands. Whether the government chooses dialogue or confrontation may determine how far the dispute escalates.

Visual and data ideas for editors

1. A timeline graphic showing key milestones in Nigeria’s tax reform process and proposed implementation dates.
2. A map highlighting major university campuses expected to participate in the protest.
3. A chart comparing student-related cost indicators before and after recent economic reforms.

As the debate continues, the unfolding standoff between students and policymakers underscores a familiar challenge in Nigeria’s reform history: balancing economic necessity with public confidence and social stability.