📄 Budget Tracker • 2026 Appropriation
Nigeria State Budgets 2026
Track spending, revenue and sector allocations for all 36 states and FCT. Combined 2026 budgets total ₦41.00T.
Lagos State consistently has the highest budget among Nigerian states, driven by its high Internally Generated Revenue (IGR). Rivers, Delta and Kano follow as states with large budgets due to oil revenues and federal allocations.
IGR (Internally Generated Revenue) is revenue a state generates from within its own economy — through taxes, levies, fees and investments — without depending on federal allocations. Lagos State leads with the highest IGR, while many northern states generate comparatively little.
Capital expenditure (Capex) covers investments in infrastructure, buildings and equipment. Recurrent expenditure covers day-to-day running costs — salaries, overheads and consumables. A healthy state budget should have at least 40% in capital expenditure.
FAAC (Federation Account Allocation Committee) distributes revenue — mainly from oil and taxes — from the federation account to federal, state and local governments monthly. Most Nigerian states depend heavily on FAAC allocations.
Each state governor presents an Appropriation Bill to the State House of Assembly, which reviews, amends and passes it into law as the State Appropriation Act. The process typically happens between October and December for the following year.
Budget size depends on three main factors: oil revenue (Niger Delta states receive derivation funds), IGR capacity (commercial states like Lagos generate more taxes), and population (larger states receive more from federal allocations).