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Budgets
Nigeria · Federal budget

Nigeria federal budget, 2023 to 2026

What was approved, what was actually spent, and how much went to education and health, set against the targets Nigeria signed up to.

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

Federal government only. States and local governments fund much of primary education and primary health care.

Four-year comparison, 2023 to 2026

Is the budget growing, and is education and health spending keeping up?

EducationHealthDefence and securityInfrastructureAgricultureSocial protection
0%5%10%15%2023202420252026Education 2023: 4.9%, partial: health is complete; education leaves out TETFund and the other sectors count ministry budgets onlyEducation 2024: 6.7%Education 2025: 4.8%, partial: health is complete; education leaves out TETFund and the other sectors count ministry budgets onlyEducation 2026: 3.7%Health 2023: 5.2%Health 2024: 4.2%Health 2025: 4.7%Health 2026: 4.1%Defence and security 2023: 11.4%, partial: health is complete; education leaves out TETFund and the other sectors count ministry budgets onlyDefence and security 2024: 10.2%Defence and security 2025: 11.3%, partial: health is complete; education leaves out TETFund and the other sectors count ministry budgets onlyDefence and security 2026: 9.1%Infrastructure 2023: 5.7%, partial: health is complete; education leaves out TETFund and the other sectors count ministry budgets onlyInfrastructure 2024: 7.8%Infrastructure 2025: 9.7%, partial: health is complete; education leaves out TETFund and the other sectors count ministry budgets onlyInfrastructure 2026: 9.2%Agriculture 2023: 2.0%, partial: health is complete; education leaves out TETFund and the other sectors count ministry budgets onlyAgriculture 2024: 4.4%Agriculture 2025: 4.1%, partial: health is complete; education leaves out TETFund and the other sectors count ministry budgets onlyAgriculture 2026: 5.5%Social protection 2023: 1.8%, partial: health is complete; education leaves out TETFund and the other sectors count ministry budgets onlySocial protection 2024: 2.0%Social protection 2025: 1.1%, partial: health is complete; education leaves out TETFund and the other sectors count ministry budgets onlySocial protection 2026: 1.2%

Each line as a share of the total approved federal budget. Hollow points and dashed lines mark partial years.

Line20232024amended20252026Change
Total budget100%100%100%100%n/a
Education4.9%partial6.7%4.8%partial3.7%▼ 3.0 pts2024 to 2026
Health5.2%4.2%4.7%4.1%▼ 1.2 pts2023 to 2026
Defence and security11.4%partial10.2%11.3%partial9.1%▼ 1.2 pts2024 to 2026
Infrastructure5.7%partial7.8%9.7%partial9.2%▲ 1.4 pts2024 to 2026
Agriculture2.0%partial4.4%4.1%partial5.5%▲ 1.1 pts2024 to 2026
Social protection1.8%partial2.0%1.1%partial1.2%▼ 0.9 pts2024 to 2026

2024 uses the amended Act of ₦35.06tn. The Act as first signed was ₦28.78tn.

Partial: 2023: health is complete; education leaves out TETFund and the other sectors count ministry budgets only; 2025: health is complete; education leaves out TETFund and the other sectors count ministry budgets only. A partial share understates the sector.

Federal government only. States and local governments fund much of primary education and primary health care.

Source: Budget Office of the Federation; State House, Nigeria; World Bank, 2023 to 2026. Method

Approved against actual spending

Trillions of naira. The figure above each pair is the share of the approved budget actually spent.

ApprovedActual
0204060802023 approved: ₦24.82tn2023 actual: ₦23.04tn93%20232024 approved: ₦35.06tn2024 actual: ₦34.49tn98%20242025 approved: ₦54.99tn2025 actual, nine months to September: ₦28.16tnnine monthsto September20252026 approved: ₦68.32tn2026 actual: not published yetnone yet2026
Show the figures
YearApprovedActualSpent
2023₦24.82tn₦23.04tn93%
2024₦35.06tn₦34.49tn98%
2025₦54.99tn₦28.16tnnine months to September
2026₦68.32tnnone yetn/a

2023 compares spending with the spending report's own approved total of ₦24.82tn, which includes government-owned enterprises and project-tied loans. The signed budget headline was ₦21.83tn.

The 2025 spending report also lists an amended budget of ₦48.32tn. The amending Act was not available, so the approved bar shows the original.

Federal government only. States and local governments fund much of primary education and primary health care.

Source: Budget Office of the Federation; State House, Nigeria, 2023 to 2025. Method

Education and health against the pledges

Share of the approved federal budget. Hollow points are partial years.

EducationHealth
Education 2030 benchmark, 15 to 20%0%5%10%15%20%2023202420252026Abuja Declaration health target, 15%Education 2023: 4.9% of the approved budget (partial)Education 2024: 6.7% of the approved budgetEducation 2025: 4.8% of the approved budget (partial)Education 2026: 3.7% of the approved budgetHealth 2023: 5.2% of the approved budgetHealth 2024: 4.2% of the approved budgetHealth 2025: 4.7% of the approved budgetHealth 2026: 4.1% of the approved budget

The targets are set for total public spending, not for a single budget.

Federal government only. States and local governments fund much of primary education and primary health care.

Source: Budget Office of the Federation; State House, Nigeria, 2023 to 2026. Targets: WHO, UNESCO. Method

Where the 2026 budget went

Share of the ₦68.32tn approved budget, by sector.

Debt service23.1%₦15.81tn
Infrastructure9.2%₦6.26tn
Defence and security9.1%₦6.19tn
Agriculture5.5%₦3.75tn
Health4.1%₦2.77tn
Education3.7%₦2.56tn
Social protection1.2%₦0.80tn
All other lines44.2%₦30.19tn

Federal government only. States and local governments fund much of primary education and primary health care.

Source: Budget Office of the Federation; State House, Nigeria, 2026. Method

Budget documents

YearDocumentPublisherType
20262026 Appropriation Bill (final text as passed)Budget Office of the FederationBill
2026Appropriation Act 2026 (details, Volumes 1 to 3)Budget Office of the FederationApproved
2026State House: President Tinubu assents to 2026 Appropriation Bill (17 April 2026)State House, NigeriaAnnouncement
2026State House: President Tinubu presents 2026 Appropriation Bill (19 December 2025, proposal)State House, NigeriaAnnouncement
20252025 Appropriation Act (signed copy)Budget Office of the FederationApproved
20252025 Appropriation Act as Passed (MDA schedules)Budget Office of the FederationApproved
20252025 Third Quarter Budget Implementation Report (file is titled 'Reviewed 2025 Third Quarter Macroeconomics and Financial Analysis')Budget Office of the FederationSpending report
2025First Quarter 2025 Budget Implementation ReportBudget Office of the FederationSpending report
2025Second Quarter 2025 Budget Implementation ReportBudget Office of the FederationSpending report
20242024 Appropriation Bill details (executive proposal, reference only)Budget Office of the FederationBill
20242024 First Quarter Budget Implementation ReportBudget Office of the FederationSpending report
20242024 Fourth Quarter and Consolidated Budget Implementation Report (provisional)Budget Office of the FederationSpending report
20242024 Second Quarter Budget Implementation ReportBudget Office of the FederationSpending report
20242024 Third Quarter Budget Implementation ReportBudget Office of the FederationSpending report
2024Appropriation (Repeal and Enactment) Act 2024, Volume One (amended N35.06tn)Budget Office of the FederationApproved, amended
2024Appropriation (Repeal and Enactment) Act 2024, Volume ThreeBudget Office of the FederationApproved, amended
2024Appropriation (Repeal and Enactment) Act 2024, Volume TwoBudget Office of the FederationApproved, amended
2024Appropriation Act 2024 (signed copy, original N28.78tn)Budget Office of the FederationApproved
20232023 Appropriation Bill (executive proposal N20.51tn, reference only)Budget Office of the FederationBill
20232023 Appropriations Bill As Passed (all MDA schedules compiled)Budget Office of the FederationApproved
20232023 Fourth Quarter and Consolidated Budget Implementation ReportBudget Office of the FederationSpending report
2023State House: President signs N21.83 budget into law (3 January 2023)State House, NigeriaAnnouncement
2023 ministry schedules (13)
YearDocumentPublisherType
20232023 Appropriation Act by Sector: Federal Ministry of Agriculture and Rural DevelopmentBudget Office of the FederationMinistry schedule
20232023 Appropriation Act by Sector: Federal Ministry of AviationBudget Office of the FederationMinistry schedule
20232023 Appropriation Act by Sector: Federal Ministry of EducationBudget Office of the FederationMinistry schedule
20232023 Appropriation Act by Sector: Federal Ministry of HealthBudget Office of the FederationMinistry schedule
20232023 Appropriation Act by Sector: Federal Ministry of InteriorBudget Office of the FederationMinistry schedule
20232023 Appropriation Act by Sector: Federal Ministry of Police AffairsBudget Office of the FederationMinistry schedule
20232023 Appropriation Act by Sector: Federal Ministry of PowerBudget Office of the FederationMinistry schedule
20232023 Appropriation Act by Sector: Federal Ministry of TransportBudget Office of the FederationMinistry schedule
20232023 Appropriation Act by Sector: Federal Ministry of Water ResourcesBudget Office of the FederationMinistry schedule
20232023 Appropriation Act by Sector: Federal Ministry of Works and HousingBudget Office of the FederationMinistry schedule
20232023 Appropriation Act by Sector: Ministry of DefenceBudget Office of the FederationMinistry schedule
20232023 Appropriation Act by Sector: Ministry of Humanitarian Affairs, Disaster Management and Social DevelopmentBudget Office of the FederationMinistry schedule
20232023 Appropriation Act by Sector: Office of the National Security AdviserBudget Office of the FederationMinistry schedule

Each link goes to the official publisher. Figures on this page come from these documents. Method