President Bola Tinubu rode into power promising ‘renewed hope’ for Nigerians already bashed by unprecedented economic hardship fuelled by the naira redesign and other controversial policies implemented by his late predecessor, Muhammadu Buhari. 

In its two years in the saddle, Mr Tinubu’s administration has also implemented several policies, which included subsidy removal, foreign market exchange unification, tax reforms among others. The administration consistently assured Nigerians that the policies were required to tackle the country’s long-standing economic shortcomings, prevent bankruptcy and build a sustainable foundation for future prosperity. 

Despite the reasons given for nonstop introduction of policies, some of them drew disapproval from Nigerians and informed stakeholders and the government had to reverse or suspend them shortly after their announcement. The administration is fast gaining notoriety for announcing ill-conceived policies only to rashly announce their suspension or reversal after public outcry.

Though it’s not unsound for the government to backtrack on policy decisions infrequently due to superior views or insights, experts, however, opined that that the Tinubu administration’s policy reversals expose a disturbing pattern, raising vital questions on clear plan, consistency, widespread consultation, practicability, sound theory, effectiveness and vibrant vision.  

In the over two years of the Tinubu administration, below are seven unpopular policies it suspended or reversed after public objection.

FRC’s stipulated annual dues for public interest entities  

The Financial Reporting Council (Amendment) Act 2023 was signed into law in September 2023. The Act was expected to improve financial reporting, corporate governance and accountability.

Key components of the Act included expanded definition of public interest entities (PIEs), strengthened enforcement by the council, revised annual levies and payment deadlines, among others, and required PIEs to pay between 0.02 and 0.05 per cent of their annual turnover as regulatory dues, without any upper limit.

However, in June 2025, the Tinubu government temporarily suspended its implementation after sustained pressure from the private sector and a technical review initiated by the ministry of industry, trade and investment. Industry stakeholders said the new dues would have negative effects on businesses, particularly in a challenging economic climate.

The ministry noted that the temporary suspension was meant to create a stable environment for compliance for affected companies in the short term, allowing the federal government to appropriately determine the longer-term path for seeking legislative amendments if necessary.

Expatriate employment levy

In February 2024, Mr Tinubu unveiled the Expatriate Employment Levy which proposed $15,000 for expatriate directors and $10,000 for other categories of expatriate employees. According to the president, the policy was meant to bolster home-grown skill retention and technology domestication and to balance employment opportunities between Nigerians and expatriates. 

Mr Tinubu added that the policy was also targeted at closing the wage gaps between expatriates and the Nigerian labour force while increasing employment opportunities for qualified Nigerians in foreign companies operating in the country.

However, on March 8 the same year, the policy was temporarily suspended after criticisms from organised private organisations and stakeholders that the policy would diminish economic efficiency and affect the cost of doing business and foreign direct investment in the country.

0.5% cybersecurity levy

Based on Cybercrime (Prohibition, Prevention, etc.) Act of 2015 as amended by Mr Tinubu’s administration, the controversial cybersecurity levy, introduced in May 2024, mandated financial institutions to implement a 0.5% levy on all eligible electronic transactions, to be remitted to the national cybersecurity fund overseen by the Office of the National Security Adviser.

However, the directive came under intense criticism from Nigerians and civil society organisations who considered the levy as an additional financial burden amid unprecedented economic hardship in the country. Days after, Mr Tinubu bowed to the pressure and ordered the Central Bank of Nigeria to suspend the implementation of the level pending further review.

18 as minimum age for admission into tertiary institution

The Tinubu government, in July 2024, reiterated that the minimum age for admission into tertiary institutions remained 18 when students were expected to sit the senior secondary school certificate examinations.

The decision, however, created public unease with stakeholders in education, including the Nigeria Union of Teachers, the National Parent Teacher Association of Nigeria among others, faulting the policy as backward and capable of regressing the education sector.

After public backlash, the Tinubu government, in July 2025, revised the policy, pegging the minimum age for admission into tertiary institutions at 16.

Mathematics not admission prerequisite for students in arts and humanities 

In October, the Tinubu administration announced that students in arts and humanities would no longer require O Level credit in Mathematics for admission into tertiary institutions in the country.

The government claimed that the new policy was aimed at expanding access to higher education while creating opportunities for an additional 250,000 to 300,000 admissions each year.

However, the policy came under intense criticism, especially from educationists who argued that it would encourage laziness among students and erode academic excellence.

Mr Tinubu’s government later reversed the policy, emphasising that both English Language and Mathematics remain compulsory for students registering for O Level examinations. The administration added that the adjustment only affected admission criteria for specific programmes and not the requirement to study or take external examinations.  

Presidential pardon for Maryam Sanda guilty of mariticide, drug barons  

In October, Mr Tinubu granted a presidential pardon to Ms Sanda, convicted of killing her husband, Biliyaminu Bello, and other Nigerians convicted of various criminal offences.

However, the pardon drew backlash from opposition political parties and political figures, including the African Democratic Congress and former Vice President Atiku Abubakar, who condemned Mr Tinubu’s decision to grant presidential pardons to dozens of convicted criminals, including drug addicts and barons. They considered the decision emboldening impunity and a setback to Nigeria’s anti-drug campaign and dangerous to justice and morality.

After public backlash, Mr Tinubu reversed Ms Sanda’s pardon and reduced her sentence to 12 years. The president also reviewed the list, deleting certain names of people convicted of serious crimes such as kidnapping, drug-related offences, human trafficking, fraud, unlawful possession of firearms/arms dealing, among others.

15% fuel import duty

This is the latest in the Tinubu administration’s policy suspension, in October this year, Mr Tinubu approved a 15% import tariff on petrol and diesel, following a proposal submitted by the Executive Chairman of the Federal Inland Revenue Service, Zacch Adedeji.

The policy, due to start on November 21, was expected to raise the landing cost of imported fuel, seeking the application of the duty on the cost, insurance, and freight value of imported petrol and diesel to align import costs with domestic market realities.

While the government noted that the policy was necessary to protect and promote local refineries such as the Dangote Petroleum Refinery and Petrochemicals, modular plants and make imported fuel more expensive, experts said the decision could translate into higher pump prices for consumers, with some estimating a hike of ₦150 per litre or more. 

Others argued that if the policy was approved, the cost would fall on the Nigerian masses already battling untold economic hardship in the country. After sustained outcry, Mr Tinubu suspended the policy, stressing the need to ensure local refining infrastructure is fully prepared, including alignment of technical and operational frameworks and reduction in fuel supply disruptions.

Experts’ reactions

Experts disdained the ill-advised policies which make the administration appear merely reeling them out to assert authority without clear evidence-based analysis before their announcement.

In his view, a sustainable development advocate, Raheem Rasheed, said the policy reversals without genuine explanation suggested a lack of deep thinking on the part of the administration.

He stated, “Forward-looking policy actions depict the readiness of a government to address challenges confronting the people. When these policies are reversed only after people reject them, it raises questions about the integrity of the government and shows that the government failed to think before conceptualising them.”

Mr Rasheed described what he described as the proliferation of policies by the Tinubu administration, adding “new policies only become useful and necessary when old ones have been considered impactful and yielded tangible outcomes.”

However, a lecturer at the Kwara State College of Education (Technical) Lafiagi, Akeem Ameen, stated that policy reversals did not necessarily suggest lack of foresight, deep thinking and confusion on the part of the government.

He argued that governance works differently.

Mr Ameen noted, “The truth of the matter is that it (policy reversal) doesn’t actually mean confusion. The way governance works differs from the way many of us think. There, I want to believe, would have been some kind of consultation.”

Saying the Tinubu administration might have formulated the reversed policies in the interest of Nigerians, the education expert said reversals portrayed the administration as sensitive to the demands of the people.

“And at the point of policy formulation, they would believe they were doing it in the best interest of the country. But when it is brought to the people, they get some superior arguments and so decide that yes, the policy should be suspended. It doesn’t mean confusion. No. It means the government is not deaf to the demands of the people,” Mr Ameen added.

In his view, a development expert and public policy commentator, Basheer Olarewaju, stated that despite suggesting lack of thoroughness, frequent policy reversals under Mr Tinubu showed his administration’s willingness to adjust after feeling the citizens’ pulse.

He described such action as a quality essential for responsive democracy.

Mr Olarewaju stated, “While it suggests a lack of firmness or initial thoroughness, these actions can also be interpreted as a demonstration that the administration possesses a listening ear and is willing to adjust based on the pulse of the people and masses’ reactions, a quality often valued in a responsive democracy. This willingness to heed public opinion, though arising from initial missteps, allows the government to avoid prolonged conflict and shows a capacity for self-correction.”