The Nigeria federal budget for 2026 totals ₦68.32tn. That is up 24.2% on the 2025 budget of ₦54.99tn.
About the total: First Schedule 'Aggregate Expenditure'; also Explanatory Memorandum PDF p.4 and Act PDF p.6. State House release of 17 April 2026 gives N68.32 trillion.
Key figures
- Approved budget, 2026: ₦68.32tn. Calendar year, as approved
- Health share, 2026: 4.1%. Abuja target is 15%
- Education share, 2026: 3.7%. Benchmark is 15 to 20%
- Debt service to revenue, 2026: 43%. Of approved revenue
Where the money goes
| Line | Amount | Share of budget | Change on 2025, current prices |
|---|---|---|---|
| Debt service | ₦15.81tn | 23.1% | - |
| Infrastructure | ₦6.26tn | 9.2% | 17.0% |
| Defence and security | ₦6.19tn | 9.1% | -0.3% |
| Agriculture | ₦3.75tn | 5.5% | 68.2% |
| Health | ₦2.77tn | 4.1% | 6.2% |
| Education | ₦2.56tn | 3.7% | -3.3% |
| Social protection | ₦0.80tn | 1.2% | 33.9% |
| All other lines | ₦30.19tn | 44.2% | - |
Approved against actual spending
| Year | Approved | Actual | Actual as share of approved |
|---|---|---|---|
| 2023 | ₦24.82tn | ₦23.04tn | 92.8% |
| 2024 | ₦35.06tn | ₦34.49tn | 98.4% |
The documents behind 2026
- 2026 Appropriation Bill (final text as passed) (Budget Office of the Federation)
- Appropriation Act 2026 (details, Volumes 1 to 3) (Budget Office of the Federation)
- State House: President Tinubu assents to 2026 Appropriation Bill (17 April 2026) (State House, Nigeria)
- State House: President Tinubu presents 2026 Appropriation Bill (19 December 2025, proposal) (State House, Nigeria)
Compare every year on the Nigeria budget page, and see how we read budget documents.
Source: Budget Office of the Federation; State House, Nigeria, 2026; World Bank, 2026. Method: how we compile this.