Motivated by anisotropic viscosity in geophysical fluid dynamics, where vertical momentum diffusion is often much weaker than horizontal diffusion and may be negligible in the interior yet remains essential near a solid wall, we study the vanishing vertical viscosity limit for the two-dimensional incompressible Navier–Stokes equations in the upper half-plane, with horizontal viscosity fixed at one and vertical viscosity . For arbitrary divergence-free no-slip initial data, with no time-differentiated compatibility conditions required, we construct the limiting horizontally viscous flow and the boundary-layer profiles on every prescribed finite interval . The leading-order corrected approximation has error in , and the full finite-order expansion reduces this error to , uniformly down to . We further describe the development of the layer from data that vanish initially at the wall. At the initial–boundary corner, we determine the first two self-similar coefficients and characterize matching through exact profile tails, thereby separating the fixed-time scale from the short-time scale . When the initial wall acceleration is nonzero, both the leading correction rate and the first normalized corner remainder are sharp. Finally, continuity estimates for fixed data yield joint small-time and small-viscosity limits for the exact solution, as well as finite- asymptotics.

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