Investment in health, education, and social protection is fundamental to building human capital, reducing poverty, and promoting inclusive economic growth.

This policy brief assesses the 2026 Federal Budget’s allocations to Nigeria’s social sector and finds that, despite nominal increases, funding remains well below national and international benchmarks. The analysis identifies persistent underfunding, weak links between expenditure and development outcomes, implementation inefficiencies, and fragmented programme delivery as major constraints. The brief presents policy recommendations to strengthen budget prioritisation, improve spending efficiency, and enhance accountability to ensure social sector investments accelerate progress toward Nigeria’s Vision 2050, the National Development Plan, and the Sustainable Development Goals (SDGs).