The House of Representatives has extended the implementation period for the capital component of Nigeria’s 2025 Appropriation Act from September 30 to December 31, 2026, giving Ministries, Departments and Agencies additional time to complete projects captured under the budget.
The latest extension follows a request by President Bola Tinubu and represents another adjustment to the lifespan of the 2025 capital budget. The Federal Government had earlier secured extensions that moved the deadline from December 31, 2025, to March 31, June 30 and then September 30, 2026.Reps Approve Fresh Extension
The extension is intended to allow ongoing capital projects to continue and give government agencies more time to utilise approved allocations, particularly for infrastructure and other development projects.
The House had previously approved the September 30 deadline in June after lawmakers passed an amendment bill through accelerated readings, with the extension aimed at enabling the completion of projects already captured in the 2025 budget.
The Presidency had earlier explained that extending the implementation period would allow Ministries, Departments and Agencies to consolidate ongoing works, improve project completion rates and maximise the value of public expenditure.
Fourth Adjustment to 2025 Capital Budget
The latest move marks the fourth adjustment to the implementation deadline for the capital component of the 2025 Appropriation Act.
The original 2025 budget framework was subsequently amended to accommodate additional implementation time, with the Budget Office of the Federation maintaining that the duration of a fiscal year is determined by the applicable appropriation framework rather than simply by the calendar year.
With the latest extension, federal government agencies will now have until December 31, 2026, to execute capital projects and disburse funds authorised under the 2025 budget framework.
The extension is expected to provide additional time for projects that remain incomplete, while also placing greater emphasis on the timely utilisation of appropriated funds and delivery of the projects for which the allocations were approved.
