The Tertiary Education Trust Fund (TETFund) originally established as Education Trust Fund (ETF) is an intervention agency set up to provide supplementary support to all level of public tertiary institutions with the main objective of using funding alongside project management for the rehabilitation, restoration and consolidation of Tertiary Education in Nigeria.

The main source of income available to the Fund is the two percent education tax paid from the assessable profit of companies registered in Nigeria. The Federal Inland Revenue Services (FIRS) assesses collects the tax on behalf of the Fund.

The funds are disbursed for the general improvement of education in federal and state tertiary educations specifically for the provision or maintenance of: