Lagos recorded ₦1.87 trillion in internally generated revenue (IGR) in 2025. Enugu followed with ₦406.77 billion, while Oyo and Kano recorded ₦103 billion and ₦102 billion respectively.
Internally generated revenue is money collected by state governments from sources within their jurisdictions. It includes taxes, fees and other revenue collected by state agencies.
Nigerian States by IGR in 2025
The available 2025 figures put Lagos well ahead of the other states. Enugu recorded the largest increase among the states with reported figures.
Lagos recorded ₦1.87 trillion in 2025, compared with ₦1.58 trillion in 2024. Enugu collected ₦406.77 billion, up from ₦180.50 billion.
Oyo recorded ₦103 billion, compared with ₦65.29 billion in 2024. Kano collected ₦102 billion, up from ₦74.77 billion.
Kwara recorded ₦92.2 billion, compared with ₦71.20 billion in 2024. Anambra collected ₦47 billion, up from ₦42.69 billion.
Imo recorded ₦43.2 billion, compared with ₦25.27 billion in 2024. Gombe collected ₦40.8 billion, up from ₦20.72 billion.
The 2025 figures come from state revenue reports, while the 2024 figures use the NBS dataset.
Lagos IGR in 2025
Lagos increased its IGR by 18.5 per cent in 2025, from ₦1.58 trillion to ₦1.87 trillion.
Tax revenue accounted for ₦1.443 trillion of the 2025 collection, compared with ₦1.045 trillion in 2024.
The state recorded total revenue of ₦2.6 trillion in 2025. Fitch Ratings said IGR accounted for 68 per cent of its operating revenue.
Lagos received ₦514.56 billion in net FAAC allocation during the year. Its IGR was about 3.6 times that amount.
Enugu IGR in 2025
Enugu collected ₦406.77 billion in IGR in 2025, compared with ₦180.50 billion in 2024.
The ₦226.27 billion increase represented 125.4 per cent growth.
The collection reached 80 per cent of the state’s ₦509.95 billion IGR target.
Non-tax revenue contributed about ₦355.2 billion, while tax revenue contributed about ₦51.5 billion.
Oyo, Kano and Kwara IGR
Oyo crossed ₦100 billion in 2025 after collecting ₦103 billion. Its 2024 collection was ₦65.29 billion, giving the state 57.8 per cent growth.
Kano collected ₦102 billion, compared with ₦74.77 billion in 2024. Its IGR increased by 36.4 per cent.
Kwara recorded ₦92.2 billion in 2025, compared with ₦71.20 billion in 2024. Its collection also increased from ₦30.6 billion in 2019.
Anambra, Imo and Gombe IGR
Anambra collected ₦47 billion in 2025, compared with ₦42.69 billion in 2024. The increase was 10.1 per cent.
Imo recorded ₦43.2 billion, up from ₦25.27 billion in 2024. The increase amounted to 71 per cent.
Gombe collected ₦40.8 billion after recording ₦20.72 billion in 2024. Its IGR increased by 96.9 per cent.
Latest Complete Nigerian States IGR Ranking
The latest complete National Bureau of Statistics dataset covers 2024. The 36 states and the Federal Capital Territory recorded combined IGR of ₦3.63 trillion, compared with ₦2.43 trillion in 2023.
Lagos ranked first among the states with ₦1.26 trillion. Rivers followed with ₦317.30 billion, while Ogun recorded ₦194.93 billion.
| Rank | State | 2024 IGR |
| 1 | Lagos | ₦1.262tn |
| 2 | Rivers | ₦317.30bn |
| 3 | Ogun | ₦194.93bn |
| 4 | Enugu | ₦180.50bn |
| 5 | Delta | ₦157.79bn |
| 6 | Edo | ₦91.15bn |
| 7 | Akwa Ibom | ₦75.77bn |
| 8 | Kano | ₦74.77bn |
| 9 | Kaduna | ₦71.57bn |
| 10 | Kwara | ₦71.20bn |
| 11 | Oyo | ₦65.29bn |
| 12 | Bayelsa | ₦64.01bn |
| 13 | Jigawa | ₦59.46bn |
| 14 | Osun | ₦54.77bn |
| 15 | Cross River | ₦47.02bn |
| 16 | Anambra | ₦42.69bn |
| 17 | Abia | ₦40.01bn |
| 18 | Katsina | ₦39.15bn |
| 19 | Ekiti | ₦35.21bn |
| 20 | Niger | ₦34.66bn |
| 21 | Bauchi | ₦32.43bn |
| 22 | Kogi | ₦32.01bn |
| 23 | Ondo | ₦31.25bn |
| 24 | Plateau | ₦31.14bn |
| 25 | Borno | ₦27.80bn |
| 26 | Nasarawa | ₦25.52bn |
| 27 | Zamfara | ₦25.46bn |
| 28 | Imo | ₦25.27bn |
| 29 | Sokoto | ₦20.85bn |
| 30 | Gombe | ₦20.72bn |
| 31 | Benue | ₦20.43bn |
| 32 | Adamawa | ₦20.30bn |
| 33 | Taraba | ₦17.46bn |
| 34 | Kebbi | ₦16.97bn |
| 35 | Ebonyi | ₦13.18bn |
| 36 | Yobe | ₦11.08bn |
The Federal Capital Territory recorded ₦282.36 billion in 2024. It would rank third if included in the state table.
States with the Highest and Lowest IGR
Lagos’ ₦1.26 trillion collection was about ₦944.26 billion higher than Rivers’ ₦317.30 billion.
Ogun ranked third with ₦194.93 billion, followed by Enugu with ₦180.50 billion and Delta with ₦157.79 billion.
Yobe recorded the lowest IGR among the 36 states at ₦11.08 billion. Ebonyi followed with ₦13.18 billion, while Kebbi recorded ₦16.97 billion.
Nigerian States with the Fastest IGR Growth
Enugu recorded the largest year-on-year increase in the 2024 NBS figures. Its IGR increased from ₦33.86 billion in 2023 to ₦180.50 billion in 2024.
Bayelsa recorded 222.96 per cent growth, while Jigawa increased by 115.90 per cent.
Kano grew by 100.03 per cent and Osun by 96.10 per cent.
Akwa Ibom increased by 75.47 per cent, followed by Abia at 68.61 per cent and Rivers at 62.38 per cent.
Lagos increased from ₦815.86 billion in 2023 to ₦1.26 trillion in 2024.
IGR Per Resident
IGR per resident divides a state’s internally generated revenue by its population.
BudgIT’s 2024 figures placed Lagos at about ₦77,869 per resident, followed by Enugu at ₦32,188, Ogun at ₦28,692, Bayelsa at ₦25,912 and Delta at ₦22,497.
The calculation produces a different ranking from total IGR because states have different population sizes.
IGR as a Percentage of Total Revenue
IGR as a percentage of total revenue shows the share of a state’s revenue that comes from internal sources.
Lagos recorded ₦1.87 trillion in IGR and ₦2.6 trillion in total revenue in 2025.
Fitch Ratings put IGR at 68 per cent of Lagos’ operating revenue for the year.
IGR Compared with FAAC
IGR comes from revenue collected within a state, while FAAC allocations come from federally collected revenue distributed among the federal, state and local governments.
Lagos recorded ₦1.87 trillion in IGR and received ₦514.56 billion in net FAAC allocation in 2025.
Kano collected ₦102 billion in IGR and received about ₦270.86 billion through FAAC.
Oyo recorded ₦103 billion in IGR and received about ₦213.75 billion through FAAC.
The latest figures show different relationships between internally generated revenue and federal allocations across the states.
