Chamwe Kaira
The government has officially gazetted the Appropriation Act, 2026, authorising government spending for the financial year ending 31 March 2027.
According to the government notice No. 168 of 2026 published by the office of the prime minister in the government gazette, the law was passed by Parliament and signed by President Netumbo Nandi-Ndaitwah on 21 May 2026 in line with Article 56 of the Constitution.
The Appropriation Act, 2026, authorises withdrawals from the State Revenue Fund to cover government expenditure under the State Finance Act of 1991.
The government allocated N$87.93 billion across ministries, offices and agencies.
The largest allocation went to education with N$28 billion, followed by health and social services at N$13.1 billion, finance at N$12.9 billion, and home affairs, immigration, safety and security at N$8.15 billion. Defence received N$7.54 billion.
Other allocations include N$2.07 billion for transport, N$1.95 billion for urban and rural development, N$1.83 billion for agriculture and land reform and N$1.37 billion for international relations and trade.
Smaller allocations include N$109 million for the Anti-Corruption Commission, N$133 million for the Auditor-General, N$181 million for the Electoral Commission of Namibia and N$134 million for the National Council.
Finance minister Ericah Shafudah said earlier this year that the 2026/27 national budget seeks to balance development priorities with fiscal discipline amid limited fiscal space, rising debt and a fragile economic recovery.
Presenting the budget in February under the theme “People, Productivity and Prudence”, Shafudah said government remains focused on protecting macroeconomic stability while investing in development priorities.
She said the budget is anchored in the Sixth National Development Plan and will be implemented through the Medium-Term Expenditure Framework, which guides government spending over three years.
The 2026/27 budget introduces the ninth medium-term expenditure framework cycle covering the 2026/27 to 2028/29 financial years.
According to Shafudah, government will focus on fiscal prudence, improving value for money in public spending and strengthening the role of state-owned enterprises and the private sector in economic development.
She said the approach aims to improve fiscal sustainability, strengthen public investment efficiency and increase support for the social sector.
The government also plans to shift more responsibility for economic activity and development support to state-owned enterprises and the private sector while the state focuses on policy and oversight.
