President Bola Ahmed Tinubu has formally submitted the 2026 statutory budget of the Federal Capital Territory Administration to the Nigerian Senate, seeking legislative approval for an estimated N1.9 trillion spending plan focused on infrastructure, healthcare, education, and poverty reduction programmes.
Senate President Godswill Akpabio read the President’s letter on the chamber floor during Tuesday’s plenary session, marking the first legislative business after lawmakers returned from a three-week recess dedicated to committee budget defence sessions. The constitutional requirement for National Assembly oversight of FCT finances stems from Section 299 of the 1999 Constitution, which vests legislative authority over the territory in the federal legislature rather than a state house of assembly.
The 2026 proposal represents a 6.2 per cent increase from the N1.81 trillion approved for the FCT in 2025, continuing an upward trajectory in the territory’s fiscal allocation. Last year’s budget, passed by the Senate on May 30, 2025, allocated 72.31 per cent (N1.31 trillion) to capital expenditure and 27.69 per cent (N502.38 billion) to recurrent spending, with personnel costs consuming N150.35 billion and overheads taking N352.03 billion.
In his transmission letter, Tinubu cited Section 299 of the Constitution as the legal foundation for the National Assembly’s budgetary jurisdiction over the FCT. The constitutional provision treats the territory as equivalent to a state for governance purposes, with the National Assembly exercising legislative powers, the President exercising executive powers, and federal courts serving as the territory’s judiciary.
“The 2025 FCT Budget Proposal prioritises investment in health care services, job creation, youth empowerment, social welfare services, education infrastructure as well as increasing productivity in agriculture,” the President stated in the letter read by Akpabio. He added that the spending plan “is designed to stimulate socio-economic development within the capital territory and improve the welfare of residents,” with specific emphasis on poverty alleviation objectives.
The submission initiates a multi-stage legislative process involving scrutiny by the Senate and House Committees on the FCT, public hearings, committee reports, and eventual passage by both chambers before presidential assent. This process typically spans several weeks and requires detailed justification of expenditure proposals by FCT Minister Nyesom Wike and senior administration officials.
The Federal Capital Territory operates under a distinctive budgetary framework that separates it from both state governments and federal ministries. Unlike states that generate revenue through federal allocations and internal revenue, the FCT maintains two parallel budget streams: the National Priority Budget (integrated into the national budget) and the Statutory Budget (funded through Internally Generated Revenue and dedicated allocations).
The 2026 national budget, presented by Tinubu on December 19, 2025, outlines a total expenditure of N58.47 trillion against projected revenue of N34.33 trillion, creating a deficit of N23.85 trillion to be financed primarily through borrowing. The FCT’s N1.9 trillion statutory allocation represents approximately 3.25 per cent of total federal expenditure, though this excludes additional capital provisions made through the national priority framework.
Historical data reveals substantial growth in FCT budgetary allocations over recent years. The 2024 statutory budget stood at N1.28 trillion, escalating to N1.81 trillion in 2025—a 41.4 per cent increase within twelve months. The proposed 2026 figure continues this expansionary trend, reflecting both inflationary adjustments and expanded infrastructure commitments.
Minister Wike’s 2025 budget defence before the National Assembly highlighted sectoral priorities that likely inform the 2026 proposal. Infrastructure (roads, district development, and public buildings) received N383.5 billion, transportation secured N79.3 billion, education obtained N181 billion, and healthcare was allocated N54 billion. Additional provisions included N22.9 billion for environment, N37.4 billion for water resources, and N8.3 billion for agriculture.
The FCT’s revenue framework comprises distributable revenue (primarily 1 per cent of the federal government’s 52.68 per cent statutory allocation from the Federation Account) alongside Internally Generated Revenue from land administration, permits, and service charges. For 2025, the administration projected N1.39 trillion in distributable revenue and N391.25 billion in non-distributable revenue.
Section 299 of the Constitution establishes the FCT’s governance structure by adapting state-level constitutional provisions to the territory’s unique status. Subsection (a) transfers legislative powers from a state house of assembly to the National Assembly, while subsection (c) mandates necessary modifications to ensure constitutional conformity. This arrangement makes the FCT the only jurisdiction in Nigeria where federal lawmakers perform state-level legislative functions.
The budget transmission follows a tumultuous period in Nigeria’s fiscal calendar. The National Assembly passed revised 2024 and 2025 appropriation acts in December 2025, increasing the 2024 budget from N35.05 trillion to N43.56 trillion and adjusting the 2025 framework from N54.99 trillion to N48.32 trillion. These revisions consolidated multiple supplementary appropriations and deferred N6.67 trillion in capital spending to 2026, creating overlapping budget cycles that have complicated fiscal planning.
Senator Solomon Adeola, chairman of the Senate Committee on Appropriations, has previously cautioned against concurrent budget implementation, warning that running multiple fiscal frameworks simultaneously undermines transparency and accountability. The FCT budget process occurs within this broader context of fiscal realignment and institutional reform.
The 2026 proposal arrives as Nigeria grapples with persistent budget implementation challenges. By mid-2025, approximately 70 per cent of the 2025 capital budget remained unimplemented, with fund release delays and procurement bottlenecks cited as primary constraints. The FCT’s capital-intensive budget structure—consistently allocating over 70 per cent to infrastructure—makes it particularly vulnerable to these systemic inefficiencies.
Major ongoing projects likely requiring continued funding in 2026 include the Abuja Light Rail extension (which received N25 billion in 2025), the Abuja Greater Water Supply Project (N15 billion), road construction across the six area councils (N10.5 billion for 30 kilometres of roads), and various district development initiatives in Guzape, Wuye, and Maitama II. The administration has also prioritised completion of inherited projects, including roads B6 and B12, Arterial Road N20, and the Inner Southern Expressway extension.
The Senate’s consideration of the FCT budget occurs alongside deliberations on the national appropriation bill, creating a compressed legislative timeline. Committee scrutiny will examine revenue realism, project continuity, and alignment with the administration’s poverty reduction objectives. Minister Wike’s previous emphasis on security and healthcare challenges in the FCT—particularly regarding the territory’s status as the national administrative and diplomatic centre—suggests these sectors may receive enhanced attention in the 2026 framework.
The constitutional requirement for National Assembly approval reflects the FCT’s status as federal property under Section 297 of the Constitution, which vests land ownership in the federal government. This structural arrangement necessitates direct legislative oversight rather than the state-level appropriation processes that govern Nigeria’s 36 states.:
