THE University of Nigeria, Nsukka (UNN), Ahmadu Bello University, Zaria (ABU), and the University of Calabar (UNICAL) received the highest allocations among federal universities in the 2026 proposed budget breakdown analysed by The ICIR.
The President Bola Tinubu-led government allocated over N1 trillion to 69 federal universities in the proposed 2026 budget, with UNN receiving the highest share of N49.74billion.
According to the allocations, UNN was followed by ABU, with N48.76 billion, while UNICAL got N43.83 billion.
While the budget line in the university allocations specifically proposed amounts for university-related projects, The ICIR gathered that a few projects were inserted into the university line items despite falling outside the institutions’ mandates.
For instance, Ahmadu Bello University (ABU), which received N48.76 billion in allocations, has N280 million earmarked for the supply of solar water pumps, chemical sprayers, fertilisers, and food grains for people and farmers in Katsina North Senatorial District.
Our analysis showed that although this was the only line item outside the university’s mandate, the University of Calabar (UNICAL) also allocated N30.56 million for the establishment of a fish farm in Akamkpa/Biase Federal Constituency of Cross River State, while the University of Maiduguri earmarked N140 million for the construction of primary healthcare centres (PHCs) across Akko Federal Constituency in the state. For UNICAL and the University of Maiduguri, the projects were the only ones earmarked outside their mandates, according to our findings.
The ICIR reported that Tinubu’s 2026 budget proposal earmarked N3.52 trillion for education, representing 6.1 per cent of the total N58.18 trillion appropriation bill. While he insisted during his budget presentation that the move supported his Renewed Hope Agenda, experts argued that such allocation was insufficient to address the sector’s structural weaknesses and pressing needs.
The allocations came amid the recent agreement between the Federal Government and the Academic Staff Union of Universities (ASUU), replacing the controversial 2009 pact that had triggered repeated strikes across Nigeria’s public universities.
The agreement, signed on Wednesday, January 14, Abuja, was unveiled in the presence of senior government officials, including the Minister of Education, Tunji Alausa, the Minister of State for Education, Suwaiba Ahmad, and the Minister of Labour and Employment, Mohammed Dingyadi, alongside ASUU leaders led by its president, Chris Piwuna.
Under the new framework, the Federal Government approved a 40 per cent upward review of university academics’ emoluments, alongside the introduction of a Consolidated Academic Tools Allowance (CATA) to support research activities such as journal publications, conferences, internet access, and professional memberships.
The agreement also introduced, for the first time, a professorial cadre allowance, under which full professors are entitled to N1.7 million annually, while academics at the rank of Reader will receive N840,000 per year, a move the government said was aimed at recognising senior academics’ administrative and research responsibilities.
Meanwhile, other top universities that received significant share of the education budget include the University of Ibadan, which received N39.57 billion, the University of Maiduguri with N37.75 billion, and Nnamdi Azikiwe University, Awka, which got N37.16 billion. The University of Benin and the University of Jos were also allocated over N32 billion each, while Bayero University, Kano, was billed to get N31.72 billion.
Others are University of Uyo, which received N26.53 billion, the University of Lagos and the University of Port Harcourt taking N25.26 billion and N25.22 billion, respectively.Obafemi Awolowo University, Michael Okpara University of Agriculture, Umudike, and the University of Ilorin were to take allocations ranging between N23 billion and N25 billion.
The funding breakdown also shows significant disparities between older federal universities and newer or specialised institutions. The University of Abuja received N21.74 billion, while the National Open University of Nigeria (NOUN) was allocated N20.81 billion.
Several newer federal universities had budgetary allocations below N10 billion. For instance, the Federal University of Health Sciences, Katsina, received N7.27 billion, while the Federal University of Transportation, Daura, was allocated N7.18 billion. Similarly, the National University of Science and Technology, Abuja, got N6.84 billion.
At the bottom of the scale, the Federal University of Agriculture, Zuru, received N3.94 billion, while the Federal University of Environment and Technology, Ogoni, got N3.85 billion. The International Centre for Biotechnology, University of Nigeria, Nsukka, recorded the lowest allocation, taking N1.62 billion.
The ICIR reports that the 2026 proposed allocations represent an increase from the previous fiscal year, when Tinubu earmarked over N500 billion for 20 federal universities in the 2025 budget, according to an earlier analysis by The ICIR. In that proposal, UNN also topped the list with N44.38 billion, followed by UNICAL (N37.26 billion) and ABU, Zaria (N36.74 billion)
In 2025, the Federal Government allocated N3.52 trillion, about 7.3 per cent of the total ₦47.9 trillion budget, to education, an increase from 5.5 per cent in 2024 but still far below the UNESCO-recommended 15–20 per cent benchmark. Sector-wide allocation figures for 2026 have yet to significantly close that gap.
TETFund allocates N6.452bn to 271 tertiary institutions for 2026
Beyond direct federal budgetary allocations, public tertiary institutions of learning are also expected to benefit from the 2026 intervention programme of the Tertiary Education Trust Fund (TETFund), which approved N6.452 billion for 271 public tertiary institutions nationwide.
The intervention, approved by Tinubu, is designed to support infrastructure development, teaching and learning, research capacity, and innovation across universities, polytechnics and colleges of education.
Under the disbursement framework announced by TETFund, universities will collectively receive N2.525 billion, polytechnics N1.871 billion, while colleges of education will get N2.056 billion during the 2026 cycle.
According to TETFund, the allocations will be paid directly to beneficiary institutions, with annual direct disbursements accounting for over 90 per cent of the total intervention funding through a combination of regular and special interventions.
The 2026 intervention includes expanded support for research and digital infrastructure, as well as the introduction of the Nigerian Research and Education Network (NgREN), aimed at improving access to global academic resources and strengthening research collaboration among institutions.
TETFund also warned institutions against leaving funds unutilised, stressing that future allocations would be tied to the effective use of existing resources, as part of efforts to improve accountability and ensure measurable impact.
Mustapha Usman is an investigative journalist with the International Centre for Investigative Reporting. You can easily reach him via: musman@icirnigeria.com. He tweets @UsmanMustapha_M