Federal budget by type of spending, as passed (2014–2026)

Capital, recurrent (non-debt), debt service (including sinking fund) and statutory transfers in ₦ trillion, from Section 1 of the Appropriation Acts and the appropriation schedules published by the Budget Office of the Federation. 2014, 2015, 2016 and 2021: Appropriation Act (2015 capital includes ₦0.14trn of capital spending in statutory transfers, as the Act states); 2017: harmonised bill as finally amended; 2018: Appropriation Act; 2020: revised (COVID-19) budget; 2022: bill as passed; 2026: final Appropriation Bill as signed. Years for which the Budget Office schedule could not be read are left out. Capital excludes capital inside statutory transfers.