The Federal Government would have spent no less than ₦38.188 billion on the welfare and upkeep of former presidents, vice presidents and their families by the end of 2026.
Checks by Saturday Vanguard showed that the expenditure, spread over 22 years, amounts to about $144.722 million at prevailing exchange rates.
From an allocation of ₦140 million in 2005, spending on entitlements for former presidents, heads of state, vice presidents and chiefs of general staff rose steadily to ₦2.3 billion annually from 2013.
The highest allocation was recorded in 2012, when the administration of Goodluck Jonathan budgeted ₦3.185 billion for the welfare of former leaders.
The lowest allocation occurred in 2008, when just ₦24 million was earmarked. Although figures for 2007 were not officially disclosed, estimates from the Office of the Secretary to the Government of the Federation (OSGF) put the amount at about ₦102 million.
Between 2013 and 2025, the annual allocation remained constant at ₦2.3 billion.
For 2026, the Federal Government has again proposed ₦2.3 billion for the payment of benefits and entitlements to former presidents, heads of state and their deputies.
The provision is contained in the ₦58.47 trillion 2026 Appropriation Bill, under the item tagged “Entitlements of former Presidents/Heads of State and Vice Presidents/Chief of General Staff.”
Budget documents show that the allocation covers pensions, allowances and other statutory benefits and applies to both civilian and military former leaders.
List Of Beneficiaries
Beneficiaries include former civilian presidents, Olusegun Obasanjo, Muhammadu Buhari and Goodluck Jonathan, as well as former military heads of state Ibrahim Babangida, Yakubu Gowon, and Abdulsalami Abubakar.
Former vice presidents listed include Atiku Abubakar (1999–2007), Namadi Sambo (2010–2015) and Yemi Osinbajo (2015–2023).
Also included is Commodore Ebitu Ukiwe (retd.), who served as de facto Vice President between 1985 and 1986 during the Babangida regime.
Families of deceased former leaders, including Abubakar Tafawa Balewa, Nnamdi Azikiwe, Aguiyi-Ironsi, Murtala Muhammed, Sani Abacha, and Ernest Shonekan, are also constitutionally entitled to benefit.
Beyond annual welfare payments, the OSGF allocated ₦432.193 million in 2017 and ₦986.19 million between 2016 and 2018 for the purchase of vehicles for seven former presidents/heads of state and four former vice presidents.
In addition, each former leader, as an automatic member of the Council of State, reportedly receives ₦500,000 per meeting, which holds at least twice a year.
Legal Basis For The Entitlements
Nigeria’s entitlement regime for former leaders was introduced through Decree 32 of 1999, later enacted as the Remuneration of Former Presidents, Heads of Federal Legislative Houses and Chief Justices of the Federation Act in 2001.
The law was amended in 2008 and 2010, empowering the Revenue Mobilisation, Allocation and Fiscal Commission (RMAFC) to periodically review the benefits in line with economic realities.
The framework is backed by Sections 70 and 84(4) of the 1999 Constitution, as well as the Certain Political, Public and Judicial Office Holders (Salaries and Allowances) Act.
At the beginning, the 1999 Law provided that each former President and former Head of state is entitled to ₦350,000 per month, while former Vice Presidents and former Chiefs of General Staff are entitled to ₦250,000 per month for their upkeep.
The Act states: “As from the commencement of this Act, all former-Presidents and Heads of State of the Federal Republic of Nigeria (in this Act referred to as “former Heads of State”) shall be-(i) paid the sum of N350,000 per month as up-keep allowance; and (ii) entitled to the perquisites of office specified in Part I of the Schedule to this Act; and (b)Vice-Presidents and Chiefs of General Staff of the Federal Republic of Nigeria (in this Act referred to as “former Vice-Presidents”) shall be- (i) paid the sum of ₦250,000 per month as up-keep allowance; and (ii) entitled to the perquisites of office specified in Part II of the Schedule to this Act.’’
There are also provisions for domestic staff, security aides, vehicles and upkeep allowances for families of deceased presidents.
For Former Presidents
For instance, each former president is entitled to an officer not below the rank of a chief administrative officer; a personal secretary not below Grade Level 12; three to four armed policemen; one Department State Service, DSS officer not below Grade Level 10 as an Aide de Camp to be attached for life and paid by the State Security Agencies; three vehicles to be bought by the Federal Government and liable to be replaced every four years; and drivers to be paid by the Federal Government.
They and their immediate families are also entitled to free medical treatment within Nigeria; treatment abroad, where necessary, at the Federal Government’s expense; a well-furnished and equipped office in any location of their choice in Nigeria; a well-furnished five-bedroom house in any location of their choice in Nigeria; and 30 days annual vacation at home or abroad.
For Former Vice Presidents
For former vice presidents, the entitlements include: an officer not below the rank of a chief administrative officer; a personal secretary not below Grade Level 10, two to three armed policemen; one DSS officer not below Grade Level 8 as an Aide de Camp to be attached for life and paid by the State Security Agencies; two vehicles to be replaced every four years; drivers shall be selected by the former Vice-President and paid by the Federal Government; free medical treatment for them and their immediate families within Nigeria; treatment abroad where necessary; 30 days annual vacation within and outside Nigeria at Federal Government expense; a modestly well-furnished and equipped office in any location of their choice in Nigeria; a well furnished three-bedroom house in any location of their choice in Nigeria.
According to the 1999 law that has been amended, the remuneration of the former leaders shall be subject to review whenever there is an increase in the salary of the serving President and Vice-President; and the Federal Government shall, in its annual budget, make provision for the remuneration of former Heads of State and former Vice-Presidents.
In the case of death, the family of an ex-president, at the beginning, was entitled to the payment of the sum of ₦1,000,000 per annum payable in the sum of ₦250,000 per quarter; and the deceased former Vice-President was entitled to the payment of the sum of ₦750,000 per annum payable in the sum of ₦187, 500 per quarter.
The allowances applied to the upkeep of the spouse and the education of the children of deceased former leaders up to the university level. However, the spouse of a former leader shall not be entitled to the allowance, if she re-marries.
How FG Spent ₦38.2bn($144.72m) On Ex-Leaders In 22 Years Year/Amount
2005 – ₦140m($1.06m)
2006 – ₦105m($817,121)
2007 – ₦102m($850m)
2008 – ₦24m($207,792)
2009 – ₦250m($1.724m)
2010 – ₦250m($1.667m)
2011 – ₦1.2bn($8m)
2012 – ₦3.185bn($20.817m)
2013 – ₦2.3bn($14.375m)
2014 – ₦2.3bn($14.375m)
2015 – ₦2.3bn($12.095m)
2016 – ₦2.3bn($11.666m)
2017 – ₦2.3bn($7.541m)
2018 – ₦2.3bn($7.541m)
2019 – ₦2.3bn($7.541m)
2020 – ₦2.3bn($6.389m)
2021 – ₦2.3bn(6.590m)
2022 – ₦2.3bn($5.608m)
2023 – ₦2.3bn($5.279m)
2024 – ₦2.3bn($2.875m)
2025 – ₦2.3bn($1.533m)
2026 – ₦2.3bn($1.521m)
Cars – ₦1.418bn($4.65m)
Total – ₦38.188n($144.722m)