This paper examines the role of non-oil revenue in the preparation of Nigeria’s 2025 budget estimates. Nigeria, a country historically reliant on oil exports, faces the challenge of diversifying its economy to reduce dependency on oil revenue, especially as global oil prices fluctuate. The study analyzes the significance of non-oil revenue sources such as taxes, agriculture, telecommunications, and services, while highlighting their impact on Nigeria's fiscal policy, budgetary planning, and sustainable economic growth. Using a review of literature and fiscal data, this paper explores how non-oil revenue contributes to government budgets, suggesting ways to enhance its effectiveness in achieving the country's financial goals.