The Federal Government has allocated N2.3 billion in the 2026 budget for the payment of benefits and entitlements to Nigeria’s former presidents, heads of state, and their deputies.

The 2026 Appropriation Bill, this funding falls under the line item titled “Entitlements of former Presidents/Heads of State and Vice Presidents/Chiefs of General Staff,” according to Nairameteics.

The allocation is intended to cover pensions, allowances, and other statutory benefits afforded to former top political officeholders under Nigerian law.

Budget documents indicate that the N2.3 billion allocation covers both civilian and military former leaders of Nigeria.

Among the beneficiaries are former presidents Olusegun Obasanjo and Goodluck Jonathan, as well as former military heads of state General Ibrahim Babangida, General Yakubu Gowon, and General Abdulsalami Abubakar.
The funding also extends to former vice presidents and their military equivalents.

Named recipients include Atiku Abubakar (1999–2007), Namadi Sambo (2010–2015), and Yemi Osinbajo (2015–2023).

Additionally, Okoh Ebitu Ukiwe, who served as de facto Vice President between 1985 and 1986 during the Babangida military regime, is included among the beneficiaries.

In addition to former presidents and their deputies, the 2026 budget includes substantial allocations for other categories of retired public officials.

The Federal Government has earmarked N24.79 billion for the benefits of retired Heads of Service and Permanent Secretaries.

Additionally, N1 billion has been set aside as severance benefits for retired heads of government agencies and parastatals.

These allocations, classified under recurrent expenditure, are intended to meet statutory obligations owed to senior public officeholders upon retirement.

Spending on former political officeholders has long been a recurring feature of Nigeria’s annual budgets and often draws public scrutiny, particularly amid fiscal pressures and rising debt levels.

Amid Nigeria’s challenges with subsidy removals, revenue shortfalls, and high inflation, allocations for political entitlements continue to raise concerns about public sector cost management and fiscal sustainability.

The Revenue Mobilisation, Allocation and Fiscal Commission determines the remuneration and benefits of political officeholders, including former presidents and vice presidents.

These entitlements are legally backed and typically cover pensions, housing, vehicles, medical care, and security.

Similar provisions have featured in previous federal budgets, making the 2026 allocation a continuation of established policy rather than a new initiative.