Nigeria’s 36 states and the Federal Capital Territory generated N5.15tn in Internally Generated Revenue (IGR) in 2025, up 40.93% from N3.65tn a year earlier. The 2025 IGR report, released on Thursday, placed Lagos well ahead of every other jurisdiction with N1.77tn.
Quick facts
- Total IGR across the 37 jurisdictions: N5.149tn
- Tax revenue: N3.79tn
- Ministries, departments and agencies: N1.36tn
- Top three: Lagos, N1.77tn; Rivers, N428.42bn; Enugu, N406.77bn
- Lowest three: Yobe, N16.01bn; Ebonyi, N17.18bn; Taraba, N28.16bn
Rivers ranked second with N428.42bn, followed by Enugu at N406.77bn. The FCT placed fourth with N356.34bn, while Ogun took fifth position after collecting N252.36bn.
Delta generated N202.49bn, Edo reported N132.21bn and Oyo recorded N103.25bn. Kano brought in N102.26bn, while Akwa Ibom posted N100.80bn.
Ebonyi and Yobe occupied the bottom two positions, with revenues of N17.18bn and N16.01bn, respectively.
Tax receipts made up N3.79tn of the aggregate figure, while revenue from ministries, departments and agencies contributed N1.36tn. The calculation covered Pay-As-You-Earn (PAYE), direct assessment, road levies, stamp duties, capital gains tax, withholding tax, other taxes, local government collections and MDA income.
PAYE was the largest tax stream, generating N2.64tn. Withholding tax produced N503.46bn, other taxes yielded N300.21bn and direct assessment contributed N112.65bn.
Stamp duties brought in N111.57bn. Road taxes generated N49.88bn, capital gains tax delivered N12.40bn and local government revenue stood at N65.82bn.
Combined tax receipts from the states and the FCT were N3.79tn, while MDA collections reached N1.36tn. Together, the two streams produced total IGR of N5.149tn across the 37 jurisdictions in 2025.
The detailed ranking put Lagos at N1,769,194,412,060.40, followed by Rivers at N428,417,013,536.88, Enugu at N406,774,321,759.79, the FCT at N356,335,315,921.56 and Ogun at N252,355,976,698.73.
Delta recorded N202,487,494,875.67, Edo N132,208,875,552.12, Oyo N103,246,442,472.57, Kano N102,258,691,486.44 and Akwa Ibom N100,804,815,364.47.
Kwara generated N95,356,710,598.87, Kaduna N86,749,688,478.31, Abia N70,407,342,852.10, Jigawa N66,725,082,001.43 and Niger N66,371,354,137.94.
Katsina reported N64,290,808,626.43, Ondo N60,320,737,217.15, Cross River N58,638,597,004.73, Ekiti N57,091,304,238.63 and Anambra N57,028,415,169.60.
Osun posted N56,843,623,771.08, Bauchi N52,789,744,733.97, Bayelsa N50,302,628,155.03, Plateau N45,102,595,256.86, Gombe N43,961,922,502.29 and Kogi N43,941,056,863.67.
Imo recorded N43,649,954,888.81, Borno N36,363,692,550.83, Adamawa N33,761,382,439.38, Nasarawa N32,567,443,747.98 and Kebbi N31,230,456,665.87.
Zamfara generated N30,069,202,805.01, Benue N29,567,495,770.16, Taraba N28,160,167,919.62 and Sokoto N20,476,104,778.04. Ebonyi collected N17,182,701,334.85, while Yobe ranked last with N16,006,661,533.06.
