Bill Brief: The 2026 Appropriation Bill

On Friday, December 19, 2025, President Bola Ahmed Tinubu, GCFR, presented the 2026 Appropriation Bill to a Joint Session of the National Assembly.

In this edition of Bill Brief, the focus is on a Money Bill that sets the fiscal direction of the nation for the year ahead. The Budget outlines projected revenues and expenditures, key macroeconomic assumptions, sectoral priorities across security, infrastructure, education, and health, as well as the philosophy guiding government spending.

The 2026 Budget, themed Budget of Consolidation, Renewed Resilience and Shared Prosperity, also highlights commitments to stronger revenue mobilisation, disciplined spending, and enhanced accountability, alongside a performance snapshot of the 2024 and 2025 budget cycles.

Swipe through the flashcards to understand the numbers, the assumptions, and the constitutional role of Parliament in scrutinising and authorising how public funds are raised and spent