2026 Budget Details of Ministry of Defence:

1. NIGERIAN ARMY

   Personnel: 1,254,578,791,788  

   Overhead: 81,905,650,221  

   Capital: 167,766,827,712  

   Total Allocation: 1,504,251,269,721

2. NIGERIAN NAVY

   Personnel: 322,906,426,508  

   Overhead: 49,232,066,996  

   Capital: 71,778,216,357  

   Total Allocation: 443,916,709,861

3. NIGERIAN AIRFORCE

   Personnel: 229,897,541,932  

   Overhead: 68,575,453,013  

   Capital: 110,674,045,165  

   Total Allocation: 409,147,040,110

4. DEFENCE

   Personnel: 224,660,197,422  

   Overhead: 7,782,107,884  

   Capital: 24,571,726,934  

   Total Allocation: 257,014,032,240

5. TRAINING AND DOCTRINE COMMAND NIGERIAN ARMY

   Personnel: 102,409,015,650  

   Overhead: 674,031,225  

   Capital: 9,350,253,111  

   Total Allocation: 112,433,299,986

6. DEFENCE MISSIONS  

   Personnel: 58,567,622,416  

   Overhead: 21,471,963,508  

   Capital: 3,504,432,160  

   Total Allocation: 83,544,018,084

7. DEFENCE INTELLIGENCE AGENCY  

   Personnel: 48,373,656,796  

   Overhead: 12,101,384,418  

   Capital: 8,323,010,975  

   Total Allocation: 68,798,052,189

8. MINISTRY OF DEFENCE - MOD/HQTRS

   Personnel: 17,331,327,040  

   Overhead: 8,922,209,777  

   Capital: 14,982,170,035  

   Total Allocation: 41,235,706,852

9. NIGERIAN DEFENCE ACADEMY (NDA) 

   Personnel: 30,893,377,642  

   Overhead: 5,949,039,012  

   Capital: 3,562,822,613  

   Total Allocation: 40,405,039,267

10. DEFENCE SPACE ADMINISTRATION

    Personnel: 25,222,203,651  

    Overhead: 6,501,615,667  

    Capital: 8,297,979,460  

    Total Allocation: 40,021,798,778

11. COMMAND AND STAFF COLLEGE, JAJI  

    Personnel: 11,223,536,424  

    Overhead: 12,219,368,924  

    Capital: 12,448,495,467  

    Total Allocation: 35,891,400,815

12. NATIONAL DEFENCE COLLEGE

    Personnel: 12,700,432,490  

    Overhead: 10,893,699,713  

    Capital: 5,675,983,243  

    Total Allocation: 29,270,115,446

13. AIRFORCE INSTITUTE OF TECHNOLOGY KADUNA

    Personnel: 14,420,483,973  

    Overhead: 804,372,224  

    Capital: 1,969,395,644  

    Total Allocation: 17,194,251,841

14. NIGERIAN ARMED FORCES RESETTLEMENT CENTRE, LAGOS 

    Personnel: 9,827,500,705  

    Overhead: 1,178,506,568  

    Capital: 2,172,216,082  

    Total Allocation: 13,178,223,355

15. DEFENCE SPACE SCHOOL, OROGUN, DELTA STATE

    Personnel: 8,572,116,049  

    Overhead: 1,000,000,000  

    Capital: 1,400,000,000  

    Total Allocation: 10,972,116,049

16. ADMIRALTY UNIVERSITY OF NIGERIA, IBUSA, DELTA STATE

    Personnel: 4,724,432,284  

    Overhead: 1,506,194,768  

    Capital: 3,177,045,366  

    Total Allocation: 9,407,672,418

17. DEFENCE RESEARCH AND DEVELOPMENT BUREAU

    Personnel: 5,603,931,682  

    Overhead: 1,378,101,487  

    Capital: 2,363,068,162  

    Total Allocation: 9,345,102,331

18. NATIONAL HYDROGRAPHIC AGENCY

    Personnel: 5,009,410,835  

    Overhead: 1,506,194,768  

    Capital: 2,827,045,367  

    Total Allocation: 9,342,650,970

19. AIR POWER CENTRE OF EXCELLENCE 

    Personnel: 4,756,119,286  

    Overhead: 1,999,999,998  

    Capital: 2,000,000,000  

    Total Allocation: 8,756,119,284

20. DEFENCE INDUSTRIES CORPORATION OF NIGERIA (DICON)

    Personnel: 3,905,545,357  

    Overhead: 774,174,124  

    Capital: 2,973,596,173  

    Total Allocation: 7,653,315,654

21. DEFENCE INTELLIGENCE SCHOOL

    Personnel: 0  

    Overhead: 2,101,726,882  

    Capital: 2,418,399,577  

    Total Allocation: 4,520,126,459

22. DEFENCE INTELLIGENCE AGENCY CIVILIAN PENSIONS BOARD

    Personnel: 0  

    Overhead: 0  

    Capital: 1,400,000,000  

    Total Allocation: 1,400,000,000

23. MILITARY PENSION BOARD  

    Personnel: 0  

    Overhead: 556,012,285  

    Capital: 838,426,276  

    Total Allocation: 1,394,438,561

Grand Totals for Ministry of Defence

- Personnel: ₦2,392,883,869,930  

- Overhead: ₦297,034,773,462  

- Capital: ₦464,474,756,899  

- Total Allocation: ₦3,154,393,400,291

Source: Budget Office of the Federation