2026 Federal Appropriation Bill
Complete view of all approved allocations
TOTAL APPROPRIATION
₦58,472,628,944,759
2026 Federal Budget
| Code | Description | Amount (₦) |
|---|---|---|
| 001 | National Judicial Council | 389,450,000,000 |
| 002 | National Assembly | 344,000,000,000 |
| 003 | Niger Delta Development Commission (NDDC) | 500,000,000,000 |
| 004 | Universal Basic Education Commission (UBEC) | 393,000,000,000 |
| 005 | Independent National Electoral Commission (INEC) | 159,000,000,000 |
| 006 | Public Complaints Commission | 18,000,000,000 |
| 007 | National Human Rights Commission | 25,000,000,000 |
| 008 | North East Development Commission | 450,000,000,000 |
| 009 | Judiciary Pension Scheme | 120,000,000,000 |
| Code | Description | Amount (₦) |
|---|---|---|
| 201 | Domestic Debt Service | 8,700,000,000,000 |
| 202 | Foreign Debt Service | 7,209,361,631,657 |
| Code | Description | Amount (₦) |
|---|---|---|
| 301 | Presidency | 205,000,000,000 |
| 302 | Federal Ministry of Finance | 410,000,000,000 |
| 303 | Federal Ministry of Education | 1,250,000,000,000 |
| 304 | Federal Ministry of Health | 980,000,000,000 |
| 305 | Federal Ministry of Defence | 1,550,000,000,000 |
| 306 | Federal Ministry of Works | 380,000,000,000 |
| 307 | Federal Ministry of Interior | 720,000,000,000 |
| 308 | Federal Ministry of Power | 210,000,000,000 |
| 309 | Federal Ministry of Agriculture | 540,000,000,000 |
| 310 | Federal Ministry of Transportation | 460,000,000,000 |
| 311 | Federal Ministry of Communications & Digital Economy | 310,000,000,000 |
| 312 | Federal Ministry of Humanitarian Affairs | 680,000,000,000 |
| 313 | Federal Ministry of Labour & Employment | 185,000,000,000 |
| 314 | Federal Ministry of Water Resources | 240,000,000,000 |
| 315 | Federal Ministry of Housing & Urban Development | 210,000,000,000 |
| 316 | Federal Ministry of Environment | 160,000,000,000 |
| 317 | Federal Ministry of Youth & Sports | 130,000,000,000 |
| 318 | Federal Ministry of Women Affairs | 115,000,000,000 |
| Code | Description | Amount (₦) |
|---|---|---|
| 401 | Roads & Bridges Construction Nationwide | 6,700,000,000,000 |
| 402 | Railway Modernisation Projects | 3,100,000,000,000 |
| 403 | Power Transmission Expansion | 1,850,000,000,000 |
| 404 | Health Infrastructure & Teaching Hospitals | 1,200,000,000,000 |
| 405 | Basic & Tertiary Education Projects | 1,450,000,000,000 |
| 406 | Water Supply & Irrigation Projects | 780,000,000,000 |
| 407 | Housing & Urban Development Projects | 560,000,000,000 |
| 408 | Digital Economy & Broadband Expansion | 420,000,000,000 |
| 409 | Defence & Security Capital Projects | 950,000,000,000 |
| 410 | Agriculture & Food Security Projects | 860,000,000,000 |
| 411 | Special Intervention Projects | 430,000,000,000 |
| Code | Description | Amount (₦) |
|---|---|---|
| 501 | Ecological Fund | 300,000,000,000 |
| 502 | Stabilisation Fund | 180,000,000,000 |
| 503 | Natural Resources Fund | 160,000,000,000 |
| Code | Description | Amount (₦) |
|---|---|---|
| 601 | Nigerian National Petroleum Company Limited (NNPCL) | 2,100,000,000,000 |
| 602 | Nigerian Ports Authority (NPA) | 485,000,000,000 |
| 603 | Federal Airports Authority of Nigeria (FAAN) | 320,000,000,000 |
| 604 | Nigerian Communications Commission (NCC) | 210,000,000,000 |
| 605 | Central Bank of Nigeria Surplus | 450,000,000,000 |
| Code | Description | Amount (₦) |
|---|---|---|
| 701 | World Bank Assisted Projects | 550,000,000,000 |
| 702 | African Development Bank Projects | 380,000,000,000 |
| 703 | EU & Bilateral Grants | 437,151,828,000 |
| Code | Description | Amount (₦) |
|---|---|---|
| 801 | Company Income Tax | 1,800,000,000,000 |
| 802 | Value Added Tax (VAT) | 3,100,000,000,000 |
| 803 | Customs & Excise Duties | 2,450,000,000,000 |
| 804 | Stamp Duties | 620,000,000,000 |
| 805 | Electronic Money Transfer Levy | 420,000,000,000 |
| 806 | Fines & Administrative Charges | 220,000,000,000 |
| Code | Description | Amount (₦) |
|---|---|---|
| 901 | Social Investment Programmes | 750,000,000,000 |
| 902 | Youth Empowerment & SME Funds | 480,000,000,000 |
| 903 | Education Loan Fund | 300,000,000,000 |
Source: 2026 Appropriation Act • For transparency and public awareness