The Federal Government has approved a revised pensionable salary structure for members of the Nigerian Armed Forces, covering personnel in the Army, Navy and Air Force.
The new structure became effective on September 1, 2026, following approval by President Bola Tinubu in his capacity as Commander-in-Chief of the Armed Forces.
The development was contained in a circular dated September 3, 2026, issued by the National Salaries, Incomes and Wages Commission. The document followed a review of the Consolidated Armed Forces Salary Structure.
Under the approved schedule, senior military officers will have the highest pensionable salary ranges. Generals, Admirals and Air Chief Marshals are listed with annual pensionable figures ranging from approximately ₦21.9 million to ₦29.75 million, depending on their respective salary steps.
Lieutenant Generals, Vice Admirals and Air Marshals will have annual pensionable amounts ranging from about ₦16.99 million to ₦25.91 million, while Major Generals, Rear Admirals and Air Vice Marshals will fall within a range of approximately ₦14.98 million to ₦23.9 million annually.
For Brigadier Generals, Commodores and Air Commodores, the figures range from ₦13.86 million to ₦16.39 million. Colonels, Captains and Group Captains are listed between ₦8.31 million and ₦9.49 million, while Lieutenant Colonels, Commanders and Wing Commanders will have pensionable figures ranging from ₦7.55 million to ₦8.74 million.
At the junior commissioned officer level, Majors, Lieutenant Commanders and Squadron Leaders will have annual pensionable amounts between ₦5.99 million and ₦7.01 million. Captains, Lieutenants and Flight Lieutenants are placed between ₦5.28 million and ₦6.42 million, while Second Lieutenants, Midshipmen and Pilot Officers will fall within the range of ₦4.92 million to ₦5.59 million.
The revised arrangement also extends to non-commissioned personnel across the three services. Warrant Officers will have annual pensionable figures ranging from ₦4.53 million to ₦5.17 million, while Master Warrant Officers will receive figures between ₦3.94 million and ₦4.93 million.
Other ranks covered by the schedule include Staff Sergeants, Petty Officers and Flight Sergeants, whose pensionable figures range from ₦2.98 million to ₦3.76 million. Sergeants and Leading Seamen are placed between ₦2.81 million and ₦3.16 million, while Corporals and Able Seamen will have figures ranging from ₦2.48 million to ₦2.73 million.
Lance Corporals and Seamen are listed between ₦2.32 million and ₦2.58 million annually, while Privates, Ordinary Seamen and Aircraftmen have pensionable amounts ranging from ₦2.28 million to ₦2.49 million.
The government clarified that the figures in the circular are pensionable salary amounts to be used in determining retirement benefits. They should not be interpreted as the actual monthly salaries or take-home pay of serving members of the Armed Forces.
The revised structure is expected to provide the basis for calculating pension benefits for eligible military personnel under the new arrangement.

