The National Bureau of Statistics (NBS) has disclosed that the 36 states of Nigeria and the Federal Capital Territory (FCT) generated a combined ₦5.15 trillion in Internally Generated Revenue (IGR) in 2025.
According to the NBS, the figure represents a 40.93 percent increase compared with the ₦3.65 trillion recorded in 2024.
The statistics bureau, in its latest report released on Thursday, cited data from the Nigeria Revenue Service (NRS) as the source of the revenue figures.
Lagos Leads States in IGR
Lagos State recorded the highest internally generated revenue in 2025, generating ₦1.77 trillion during the period under review.
It was followed by Rivers State, which generated ₦428.42 billion, while Enugu State ranked third with an IGR of ₦406.77 billion.
Other states and the FCT recorded the following IGR figures:
- FCT – ₦356.34 billion
- Ogun – ₦252.36 billion
- Delta – ₦202.49 billion
- Edo – ₦132.21 billion
- Oyo – ₦103.25 billion
- Kano – ₦102.26 billion
States With Lowest IGR
The NBS report showed that Yobe State recorded the lowest IGR in 2025 at ₦16.01 billion.
It was followed by Ebonyi State with ₦17.18 billion and Sokoto State with ₦20.48 billion.
The 10 states with the lowest IGR figures were:
- Yobe – ₦16.01 billion
- Ebonyi – ₦17.18 billion
- Sokoto – ₦20.48 billion
- Taraba – ₦28.16 billion
- Benue – ₦29.57 billion
- Zamfara – ₦30.07 billion
- Kebbi – ₦31.23 billion
- Nasarawa – ₦32.57 billion
- Adamawa – ₦33.76 billion
- Borno – ₦36.36 billion
PAYE Accounts for Largest Share of Tax Revenue
The NBS also revealed that Pay As You Earn (PAYE) was the dominant source of tax revenue generated by the states and FCT in 2025.
PAYE generated ₦2.64 trillion, accounting for 69.51 percent of total tax revenue collected during the year.
The bureau said other sources of revenue included direct assessment, road taxes, stamp duties, withholding taxes and capital gains tax.
Capital gains tax was the smallest contributor, generating ₦12.40 billion during the period under review.
Nationally, tax revenue accounted for 73.64 percent of the total IGR generated by the states and the FCT in 2025.
The NBS noted that the revenue figures reflected collections from taxes and other government revenue sources across the states and the FCT.
The latest figures highlight the significant contribution of internally generated revenue to the finances of Nigeria’s subnational governments, with Lagos maintaining a substantial lead in revenue generation during the year.