civic.ngCivicElectionsBudgetResources

Debt service now consumes ~26% of total spend

Debt service jumped from ₦3.12T (2021) to ₦15.25T (2026 bill) — a near 5× increase in five years. As a share of the budget, it has grown from 24% to over 26%, crowding out capital.

Capital share recovering after years of underinvestment

Capital expenditure was stuck below 25% of the budget from 2016–2023. The 2025 budget pushed capital to ₦23.96T (44% of total) — partly due to new naira benchmarks rather than real-terms growth.

Education leads sector allocations for 3 consecutive years

Education received the largest sector capital allocation in 2024, 2025, and 2026. The 2026 bill allocates ₦1.38T — a 19% increase over 2025’s ₦1.16T.

2016–2026 budget structure

How total spend has grown — and what it's used for

Capital expenditureRecurrent (non-debt)Debt serviceStatutory transfers / unallocated
2016
₦6.06T
2017
₦7.44T
2018
₦9.12T
2019
₦8.92T
2020
₦10.59T
2021
₦13.08T
2022
₦16.39T
2023
₦21.83T
2024
₦27.50T
2025
₦54.99T
2026
₦58.47T

Bar width proportional to total budget size. Hover over a bar row to see notes. 2026 is the appropriation bill — not yet signed.

Sector allocations

Where the capital budget goes by sector

socialinfrastructuresecurityeconomicadmin

2025

Total ₦54.99T
1.
Education₦1.16T
2.
Transport₦224B
3.
Defence & Security₦211B
4.
Agriculture₦211B
5.
Infrastructure₦140B
6.
Water Resources₦114B
7.
Health₦96B
8.
Power₦69B
9.
Works & Housing₦61B

Capital allocations only. Total signed budget is ₦54.99T; capital component is ₦23.96T.

2026

Total ₦58.47T
1.
Education₦1.38T
2.
Water Resources₦411B
3.
Transport₦398B
4.
Infrastructure₦114B
5.
Health₦41B
6.
Defence & Security₦31B
7.
Agriculture₦29B

Capital allocations from the 2026 Appropriation Bill. Bill total is ₦58.47T; signing pending.

2024

Total ₦27.50T
1.
Education₦736B
2.
Agriculture₦317B
3.
Defence & Security₦280B
4.
Transport & Works₦270B
5.
Health₦220B
6.
Water Resources₦180B
7.
Power₦110B

Capital allocations from 2024 approved budget. Total budget ₦27.5T; capital ₦8.7T.

Who oversees this spending?

Every ministry\u2019s capital allocation is subject to National Assembly committee oversight. The Committees on Appropriations, Finance, and sector-specific committees (Education, Health, Defence) scrutinise and can redirect these funds during budget passage. The 10th Assembly (APC-majority since June 2023) has added an average of 4\u20138% above executive proposals in recent cycles.

NASS committees \u2197Party composition \u2197

What the budget is used for

Spending

Follow where allocations go across sectors, agencies, intervention projects, and citizen-facing spending priorities.

Back to overviewOpen latest document

Official documents

10

Government documents available for this section.

Questions answered

3

Key questions this section helps you answer about the budget.

Years covered

18

Years of official budget records available on this platform.

Understanding this section

What to look for and why it matters

Questions this section answers

  • Which sectors dominate the budget year by year?
  • How are social protection, infrastructure, health, and education positioned?
  • Where do zonal or intervention projects sit inside the spending mix?

Important documents to check

  • Approved budget details and citizens guides
  • Zonal intervention and supplementary allocations
  • Historic budget purpose summaries over time

Official documents

Government documents for this section

2025 · appropriation act as passed

2025 Appropriation ACT as Passed

Official 2025 appropriation act as passed document from the Budget Office of the Federation for Nigeria's federal budget cycle. Federal Republic of Nigeria 2025 APPROPRIATION ACT Federal Government of Nigeria PRESIDENCY 2025 APPROPRIATION ACT EXPENDITURE NO CODE MDA PERSONNEL OVERHEAD CAPITAL TOTAL ALLOCATION 1. 0111 PRESIDENCY 356,203,221,248 53,311,450,214 142,785,422,787 552,300,094,249 356,203,221,248 53,311,450,214 142,785,422,787 552,300,094,249 PRESIDENCY 2025 APPROPRIATION ACT NO CODE MDA PERSONNEL OVERHEAD CAPITAL TOTAL ALLOCATION 1.

26.86 MB · 03-25-2025

Open pageDownload

2025 · appropriation act

2025 Appropriation ACT

Official 2025 appropriation act document from the Budget Office of the Federation for Nigeria's federal budget cycle.

331.82 MB · 03-19-2025

Open pageDownload

2024 · quarterly implementation report

2024 First Quarter Budget Implementation Report

Official 2024 quarterly implementation report from the Budget Office of the Federation covering budget execution, releases, and fiscal performance. 2O24 FIRST QUARTER budget implementation report budget office of the federation Ministry of Budget and Economic Planning ii FOREWORD I am delighted to present to you, the 2024 First Quarter Budget Implementation Report (BIR). The 2024 Appropriation was titled “Budget of Renewed Hope’’.

1.29 MB · 12-06-2024

Open pageDownload

Where the documents come from

Official sources

Budget Office annual budget pages

Signed acts, appropriation bills, executive proposals, implementation guidelines, budget details, and related annual budget documents.

Source

Annual budget pages confirmed for 2021-2026 in the first ingestion pass.

Added context

These sources add discovery, explanation, or comparison. They do not replace official federal records.

Reference family

Budget Nigeria spending explorer

Reference surface for searchable federal spending by year, sector, and location. Useful as a secondary exploration layer, not the canonical source of record.

Source

Reference layer only. Official Budget Office documents remain primary.

federal contextCross-check with official records

BudgIT FG Budget Dashboard

Interactive federal budget explainer with headline totals, revenue assumptions, and category views that help users interpret the current cycle faster.

Source

Federal budget reference dashboard for current-cycle explanation and comparison.

Use as an explanatory layer alongside Budget Office and State House documents; do not treat dashboard figures as the canonical record on their own.

Checked 2026-05-22 · Interactive page. Some figures and tables are JS-rendered and may not be fully visible in a static fetch.

federal contextCross-check with official records

BudgIT 2026 Approved Budget infographic

Single-page summary of the 2026 approved federal budget, useful for quick public explanation of the headline total and major priorities.

Source

2026 approved federal budget summary only.

Helpful for communicating the 2026 cycle, but headline figures should still be checked against the final signed appropriation act and official budget details.

Checked 2026-05-22

state contextReference only

OpenStates Lagos

Subnational budget-access surface that shows how users may want to enter public-finance records through geography, reports, and state institutions.

Source

Lagos state budget and public-finance discovery surface.

This is subnational context, not part of the canonical federal budget record inside budget.civic.ng.

Checked 2026-05-22

state contextReference only

BudgIT State of States 2025

Comparative state fiscal-performance report that adds context on debt pressure, IGR strength, sustainability, and execution risk across states.

Source

2025 state fiscal-performance benchmark.

Use this as a benchmarking layer for state fiscal stress and capacity, not as a source of federal appropriation totals.

Checked 2026-05-22

Historic budget use

How this has changed over the years

2016

Budget of Change

N6.06T

The 2016 cycle was built as a reset budget: infrastructure restart, agriculture, and social intervention were used to push back against recession pressure.

  • power, works, and housing capital restart
  • agriculture and food security priorities
  • new social investment programme rollout

2017

Budget of Recovery and Growth

N7.44T

The 2017 budget leaned into recession recovery, using capital expenditure to restore growth, support infrastructure, and diversify beyond oil.

  • recession recovery and economic diversification
  • transport, power, and roads projects
  • export, agriculture, and industrial recovery

2018

ERGP Consolidation Budget

N9.12T

The 2018 cycle consolidated the Economic Recovery and Growth Plan with visible emphasis on ongoing capital projects, security, and social intervention.

  • completion of ongoing capital projects
  • security operations and North-East recovery
  • social housing, cash transfers, and school feeding

2019

Budget of Continuity

N8.92T

The 2019 budget largely preserved the project pipeline, emphasizing continuity, completion of inherited infrastructure, and macro stability ahead of transition.

  • completion of roads, rail, and power projects
  • security and recurrent government obligations
  • continuity of agriculture and social programmes

2020

Budget of Sustaining Growth and Job Creation

N10.59T

The 2020 budget opened as a growth-and-jobs budget, then had to absorb COVID-19 shocks, revised revenue expectations, and emergency spending pressure.

  • growth and job creation through capital spending
  • health and pandemic-response adjustments
  • roads, rail, and strategic infrastructure spending

2021

Budget of Economic Recovery and Resilience

N13.59T

The 2021 cycle pushed post-COVID recovery, resilience, infrastructure, and targeted support for jobs, health, and economic reopening.

  • economic recovery and resilience after the COVID shock
  • health, vaccines, and resilience spending
  • infrastructure and employment support

2022

Budget of Economic Growth and Sustainability

N17.13T

The 2022 cycle centered on sustaining growth while carrying heavy security, subsidy, and debt-service pressure into the fiscal framework.

  • economic growth and sustainability measures
  • security and infrastructure allocations
  • continuation of capital and social investment programmes

2023

Budget of Fiscal Consolidation and Transition

N21.83T

The 2023 budget emphasized fiscal consolidation while also funding the election year, transition programme, security, and inherited capital obligations.

  • election-year and transition commitments
  • fiscal consolidation and macro stability
  • ongoing capital projects and security spending

2024

Budget of Renewed Hope

N28.78T

The 2024 cycle used the first full Tinubu budget to push security, job creation, poverty reduction, and infrastructure delivery under the Renewed Hope frame.

  • security, job creation, and poverty reduction
  • transport, power, and infrastructure reset
  • human capital and social support spending

2025

2025 Federal Budget

N54.99T

The 2025 cycle appears geared toward finishing inherited capital obligations while scaling security, infrastructure, health, education, and domestic production support.

  • capital carryover and major infrastructure completion
  • security and macro-stability support
  • health, education, and domestic production priorities

2026

Budget of Consolidation, Renewed Resilience and Shared Prosperity

N68.32T

The 2026 cycle is framed around consolidation, revenue reform, infrastructure expansion, stronger security, ward-level development, and domestic production.

  • infrastructure expansion and ward-level development
  • security strengthening and domestic production support
  • revenue reform, resilience, and shared prosperity goals

Who appropriates the budget?

The National Assembly votes on every Appropriation Act.

The 360 House Representatives and 109 Senators of the 10th National Assembly debate, amend, and pass each year's federal budget. Track their bills, order papers, and legislative history on civic.ng.

See the current National Assembly