Federal Government’s budgetary allocations shows that no less than ₦38.188 billion has been spent on the upkeep, entitlements and welfare of former presidents, heads of state, vice presidents and their immediate families over the past 22 years, according to the 2026 Appropriation Bill and associated budget documents.
The figure, which amounts to approximately $144.722 million based on official exchange rates over the years, covers pensions, allowances, official benefits and other statutory entitlements from 2005 to 2026.
Budget records analysed by Sunday Vanguard indicate that public spending on the entitlements of former leaders has grown significantly over time. In 2005, the first year covered in the review, the allocation was ₦140 million, compared with ₦2.3 billion annually from 2013 through 2026, marking a dramatic increase in the cost of maintaining these benefits.
The highest single-year allocation recorded was ₦3.185 billion in 2012, under the administration of then-President Goodluck Jonathan, while the lowest was a mere ₦24 million in 2008. Figures for 2007 were not officially disclosed but were estimated at ₦102 million, according to sources in the Office of the Secretary to the Government of the Federation (OSGF).
In the 2026 Appropriation Bill, a ₦58.47 trillion budget proposal, the government has again set aside ₦2.3 billion under the item tagged “Entitlements of former Presidents/Heads of State and Vice Presidents/Chief of General Staff.” This sum is meant to cover statutory benefits and allowances to living and deceased past leaders.
The budget documents list multiple beneficiaries of these entitlements, including former civilian leaders such as Olusegun Obasanjo, Goodluck Jonathan and Muhammadu Buhari, as well as former military heads of state General Ibrahim Babangida, General Yakubu Gowon and General Abdulsalami Abubakar.
Former vice presidents who qualify for these benefits include Atiku Abubakar (1999–2007), Namadi Sambo (2010–2015), and Yemi Osinbajo (2015–2023), as well as Commodore Ebitu Ukiwe (retd.), who acted as de facto vice president during the Babangida military regime from 1985 to 1986.
The entitlement framework also extends to families of deceased former leaders, including Abubakar Tafawa Balewa, Dr. Nnamdi Azikiwe, General Aguiyi-Ironsi, General Murtala Muhammed, General Sani Abacha and Chief Ernest Shonekan — all of whom are constitutionally eligible for welfare benefits on behalf of their estates.
Under Nigerian law and the associated statutes governing ex-office holders, former presidents and vice presidents are eligible for a broad range of perks and benefits, which are meant to support their post-official lives.
These typically include: Life-long pension and allowances, adjusted in line with current salary structures; Personal security details and aides provided by state security agencies; Official vehicles, which are regularly replaced, along with drivers paid by the government; Medical treatment, both within Nigeria and abroad where necessary; Fully furnished residences for their personal use; and Vacation allowances and other statutory benefits.
In 2017, for example, the OSGF allocated ₦432.193 million specifically for the purchase of vehicles for seven former presidents and four former vice presidents, underscoring the substantial additional costs associated with the entitlements regime.
The entitlement system is rooted in Nigeria’s constitution and the Remuneration of Former Presidents, Heads of Federal Legislative Houses and Chief Justices of the Federation Act, originally established as Decree 32 of 1999 and subsequently amended in 2008 and 2010. The law mandates that the Revenue Mobilisation, Allocation and Fiscal Commission (RMAFC) periodically review benefits in line with economic changes, such as increases in the salaries of sitting presidents and vice presidents.
The provisions also dictate that widows and dependants of former leaders may continue to receive certain allowances, particularly for family upkeep and children’s education, though specific eligibility conditions apply.
The substantial expenditure on former leaders comes amid broader concerns about Nigeria’s fiscal pressures and prioritisation of public resources. Critics argue that the entitlements represent a significant long-term liability for the government, especially as the country grapples with competing demands for infrastructure, social services and economic development.
Supporters, however, maintain that such benefits are customary in many democracies and serve to honour the service of past leaders while ensuring dignity in retirement.
As the 2026 budget continues through legislative scrutiny, attention is likely to remain on such allocations and how they balance with national development priorities.
