BudgIT’s Nigeria’s Subnational Health Expenditure Report, H1 2026 examines health spending across 34 Nigerian states, comparing expenditure in the first half of 2026 with the same period in 2025.

The report finds that states collectively spent N621.34bn on health in H1 2026, representing a 31.61% nominal increase from H1 2025. However, health budget performance declined from 44.95% to 40.48%, despite a 46.17% increase in approved health budgets.

It also examines differences in state spending, primary healthcare expenditure and health funding priorities, highlighting gaps in budget execution and the absence of expenditure data from Rivers and Osun.

The report calls for stronger public accountability, improved expenditure tracking and greater scrutiny of how state health budgets translate into services for citizens.