Nigeria’s 36 states and the Federal Capital Territory (FCT) generated a combined N5.15 trillion in Internally Generated Revenue (IGR) in 2025, with Lagos State recording the highest figure, according to the National Bureau of Statistics (NBS).
The latest NBS report showed that the N5.15 trillion generated in 2025 represented a 40.93 per cent increase from the N3.65 trillion recorded by the states and FCT in 2024.
Lagos topped the list with total IGR of N1.77 trillion. The figure included N1.48 trillion from tax revenue and N292.64 billion generated through Ministries, Departments and Agencies (MDAs).
Rivers State ranked next with N428.42 billion in IGR. Tax revenue accounted for N414.38 billion, while its MDAs contributed N14.03 billion.
Enugu State recorded N406.77 billion, but its revenue pattern was significantly different from that of Rivers. The state generated N355.25 billion through its MDAs, compared with N51.52 billion from tax revenue.
The FCT recorded N356.34 billion in IGR, with the reported figure attributed entirely to tax revenue.
The figures highlight the different ways states generated revenue internally, with some relying heavily on taxes while others recorded substantial income from government agencies and other non-tax sources.
The NBS said Pay-As-You-Earn (PAYE) remained the biggest source of tax revenue across the country, generating N2.64 trillion and accounting for 69.51 per cent of total tax revenue in 2025.
“PAYE was the dominant revenue source nationally, generating N2.64 trillion and accounting for 69.51% of total tax revenue for the year,” the Bureau said.
Other revenue sources included direct assessment, road taxes, stamp duties, withholding taxes and capital gains tax, with capital gains tax recording the lowest contribution at N12.40 billion.
Ogun State generated N252.36 billion in IGR, with its MDA revenue of N141.06 billion exceeding the N111.29 billion collected through taxes.
Elsewhere, Niger State recorded N66.37 billion in IGR, including about N60.3 billion in tax revenue.
Ekiti State generated N57.09 billion, made up of approximately N27.79 billion in tax revenue and N29.29 billion from MDAs.
Gombe State recorded N43.96 billion, while Nasarawa State generated N32.57 billion.
Taraba State reported N28.16 billion in IGR, followed by Sokoto State with N20.48 billion and Yobe State with N16.01 billion.
The 2025 figures show the wide gap in internally generated revenue across the states and FCT, as well as the varying reliance on taxation and other government revenue sources.
Source: National Bureau of Statistics.
