Nigeria's Senate passed the 2027 Appropriation Bill in the early hours of Tuesday following a marathon plenary session that stretched well past midnight, ending weeks of legislative deadlock over key budget line items. The bill, valued at a record ₦47.9 trillion, now moves to the President for executive assent ahead of the January 1 fiscal deadline.

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Senate President Godswill Akpabio presided over the session, which saw lawmakers debate final amendments to capital expenditure allocations for the infrastructure and security sectors. The defence allocation saw the largest proportional increase, rising by 18 percent over the 2026 approved figure, while road infrastructure received a ₦4.1 trillion earmark — the largest single infrastructure line in Nigeria's budget history.

Opposition senators raised concerns over the recurrent expenditure ratio, which stands at 68 percent of total spending — a figure critics say leaves insufficient room for capital projects that drive economic growth. The Senate minority leader called for a post-passage review committee to monitor implementation.

The passage clears a significant legislative hurdle ahead of the 2027 general elections, with the administration expected to use early budget implementation as a key campaign talking point. Economic analysts say the early passage, the third consecutive year the budget has been passed before year-end, signals improving fiscal discipline in the legislature.