Tinubu has won 36% of the vote while former Vice-President Atiku Abubakar has 29%.
Third-party candidate Peter Obi has had 25%, according to the commission.
Tinubu was declared president-elect after he polled 8,794,726 votes to defeat his opponents
Bola Ahmed Adekunle Tinubu, 70, a wealthy businessman, served as the Governor of Lagos State from 1999 to 2007 and Senator for Lagos West during the brief Third Republic.
Tinubu had won the presidential primary of the ruling All Progressive Congress scoring 1,271, to defeat Vice President Yemi Osinbajo and Rotimi Amaechi who scored 235 and 316 respectively. (ILKHA)