This 2026 budget allocation across Nigeria’s Ministries, Departments, and Agencies (MDAs) reveals significant priorities and contrasts in government spending.

1. Presidency → ₦355,100,320,721
2. National Assembly → ₦344,852,880,669
3. Ministry of Defence → ₦3,154,393,400,291
4. Ministry of Foreign Affairs → ₦344,235,906,716
5. Federal Ministry of Information and National Orientation → ₦98,163,122,322
6. Ministry of Interior → ₦696,416,792,599
7. Office of the Head of the Civil Service of the Federation → ₦26,942,251,897
8. Auditor General for the Federation → ₦15,881,134,488
9. Public Complaints Commission → ₦29,460,000,000
10. Federal Civil Service Commission → ₦2,604,702,873
11. Independent National Electoral Commission → ₦1,013,778,401,602
12. Federal Character Commission → ₦6,531,190,463
13. Federal Ministry of Police Affairs → ₦1,329,461,895,087
14. Federal Ministry of Communications and Digital Economy → ₦84,560,421,789
15. National Security Adviser → ₦664,119,740,541
16. Code of Conduct Tribunal → ₦2,370,626,414
17. Infrastructure Concession Regulatory Commission → ₦2,780,925,426
18. Police Service Commission → ₦2,397,074,830
19. Secretary to the Government of the Federation → ₦293,021,567,646
20. Federal Ministry of Special Duties & Inter-Governmental Affairs → ₦13,781,104,156
21. Federal Ministry of Agriculture and Food Security → ₦1,447,973,604,421
22. Federal Ministry of Finance → ₦16,781,272,498,002
23. Federal Ministry of Industry, Trade and Investment → ₦87,436,249,085
24. Federal Ministry of Labour and Employment → ₦183,572,952,990
25. Federal Ministry of Science, Technology and Innovation → ₦838,674,080,349
26. Federal Ministry of Transport → ₦431,798,285,025
27. Federal Ministry of Aviation and Aerospace → ₦88,209,964,483
28. Federal Ministry of Power → ₦1,107,103,148,958
29. Ministry of Petroleum Resources → ₦71,597,986,053
30. Federal Ministry of Steel Development → ₦21,520,279,269
31. Federal Ministry of Works → ₦3,485,652,384,621
32. Federal Ministry of Budget and Economic Planning → ₦9,102,998,474,710
33. National Salaries, Incomes and Wages Commission → ₦4,683,161,168
34. Revenue Mobilisation Allocation and Fiscal Commission → ₦4,710,115,027
35. Fiscal Responsibility Commission → ₦1,991,672,502
36. Federal Ministry of Water Resources → ₦458,648,182,716
37. Federal Ministry of Housing and Urban Development → ₦105,926,305,272
38. Federal Ministry of Marine and Blue Economy → ₦149,181,952,655
39. Federal Ministry of Tourism → ₦10,417,248,347
40. Federal Ministry of Arts, Culture and Creative Economy → ₦59,882,227,219
41. Federal Ministry of Solid Minerals Development → ₦156,335,330,765
42. Federal Ministry of Livestock → ₦81,186,171,499
43. Judiciary → ₦341,625,739,236
44. Federal Ministry of Justice → ₦150,554,556,545
45. Independent Corrupt Practices and Related Offences Commission → ₦21,120,395,993
46. Code of Conduct Bureau → ₦15,748,365,861
47. Federal Capital Territory Administration → ₦460,737,525,183
48. Federal Ministry of Niger Delta → ₦1,350,964,245,478
49. National Sports Commission → ₦206,433,718,652
50. Federal Ministry of Women Affairs → ₦154,315,760,358
51. Federal Ministry of Education → ₦2,399,161,320,016
52. Federal Ministry of Health and Social Welfare → ₦2,149,385,867,131
53. Federal Ministry of Environment → ₦164,144,903,358
54. National Population Commission → ₦31,359,208,037
55. Federal Ministry of Humanitarian Affairs and Poverty Alleviation → ₦462,663,187,207
56. Federal Ministry of Youth Development → ₦518,362,661,771

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Key Observations:

1. Top Allocations (Above ₦1 Trillion):
   · Federal Ministry of Finance – ₦16.78 trillion (highest, likely due to debt servicing, transfers, and fiscal operations)
   · Federal Ministry of Budget and Economic Planning – ₦9.10 trillion
   · Federal Ministry of Works – ₦3.49 trillion
   · Ministry of Defence – ₦3.15 trillion
   · Federal Ministry of Education – ₦2.40 trillion
   · Federal Ministry of Health and Social Welfare – ₦2.15 trillion
   · Independent National Electoral Commission (INEC) – ₦1.01 trillion (significant for election preparedness)
   · Federal Ministry of Police Affairs – ₦1.33 trillion
   · Federal Ministry of Agriculture and Food Security – ₦1.45 trillion
   · Federal Ministry of Niger Delta – ₦1.35 trillion
   · Federal Ministry of Power – ₦1.11 trillion
   · Ministry of Interior – ₦696.42 billion (just under ₦1 trillion)
2. Security & Governance Focus:
   · Combined allocations for Defence, Police Affairs, NSA, and Interior exceed ₦5.8 trillion, reflecting security as a major priority.
   · Presidency, National Assembly, and Judiciary total over ₦1.04 trillion, showing substantial governance infrastructure cost.
3. Critical Economic & Infrastructure Sectors:
   · Works, Power, Transport, Water Resources, Housing together exceed ₦5.1 trillion, indicating push for infrastructure renewal.
   · Agriculture and Food Security at ₦1.45 trillion aligns with food security emphasis.
4. Surprisingly High Allocations:
   · INEC’s ₦1.01 trillion is unusually large for a non-security MDA, possibly funding extensive electoral reforms, technology, or off-cycle elections.
   · Federal Ministry of Humanitarian Affairs and Poverty Alleviation – ₦462.66 billion, significant given ongoing poverty challenges.
   · Youth Development – ₦518.36 billion, higher than some traditional sectors.
5. Lower Allocations (Below ₦50 Billion):
   · Several oversight and regulatory bodies (Code of Conduct Tribunal, Police Service Commission, Federal Civil Service Commission, etc.) receive relatively minimal funding, which may affect operational capacity.
6. Notable Contrasts:
   · National Assembly (₦344.85 billion) vs Education (₦2.40 trillion) – education is about 7 times larger, but still below UNESCO’s recommended 15–20% of budget benchmark as a share of total federal spending.
   · Health (₦2.15 trillion) is substantial but may still fall short of Abuja Declaration target (15% of budget).

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The budget emphasizes security, infrastructure, economic planning, and social welfare, but also contains unusually high allocations for INEC and several “special focus” ministries. How efficiently these funds are utilized will determine their impact on Nigeria’s development goals.

2026 NIGERIAN FEDERAL BUDGET ALLOCATIONS

This budget outlines clear national priorities through significant disparities in funding across 56 key Ministries, Departments, and Agencies (MDAs).

Core Narrative: A Budget of Three Giants

The spending is dominated by three colossal allocations that together constitute the budget’s center of gravity:

1. Economic & Fiscal Management (₦25.9 Trillion): The combined allocation for the Finance Ministry (₦16.78T) and Budget Ministry (₦9.10T) is staggering. This suggests a massive focus on debt servicing, statutory transfers, and macroeconomic planning, rather than direct project spending.
2. Infrastructure Drive (₦4.6 Trillion): Works (₦3.49T) and Power (₦1.11T) receive huge investments, highlighting a direct push to address Nigeria’s critical infrastructure deficit.
3. Security & Stability (₦5.8 Trillion): Combined funding for Defence (₦3.15T), Police Affairs (₦1.33T), Interior (₦0.70T), and the NSA (₦0.66T) reinforces security as the government’s paramount operational priority.

Key Strategic Priorities

· Human Capital: Education (₦2.40T) and Health (₦2.15T) receive substantial funding, though their share of the total budget likely remains below international benchmarks.
· Electoral Preparedness: INEC’s unprecedented ₦1.01 Trillion is the major surprise, indicating preparations for a significant, technology-driven electoral cycle.
· Social Investment: Youth Development (₦0.52T), Humanitarian Affairs (₦0.46T), and Agriculture (₦1.45T) point toward addressing poverty, unemployment, and food security.
· Regional Development: High allocations to the Niger Delta Ministry (₦1.35T) and FCT Administration (₦0.46T) target specific geographic and political interests.

Notable Contrasts & Implications

· Governance Cost: The Presidency, National Assembly, and Judiciary combined cost over ₦1.04 Trillion.
· Underfunded Sectors: Critical growth sectors like Trade & Investment (₦87B), Solid Minerals (₦156B), and Tourism (₦10B) receive relatively minor allocations compared to security and infrastructure.
· The Efficiency Question: The budget’s impact will not be determined by the size of allocations but by execution capability. History raises concerns about absorption capacity and leakages, especially in large project-based ministries.

The 2026 budget is a security and infrastructure budget, framed within tight fiscal constraints dominated by debt costs. It makes bold bets on physical infrastructure and electoral credibility while maintaining heavy spending on security. The outlier allocation to INEC signals that 2026-2027 will be a pivotal political period. Ultimately, this budget will be judged on visible project completion and tangible economic improvements for the population, not the figures on paper.