Photo credit: NBS
The 36 states of the federation and the Federal Capital Territory generated a total of N5.15tn as Internally Generated Revenue in 2025, representing a 40.93 per cent increase from the N3.65tn recorded in 2024.
The National Bureau of Statistics disclosed this in its 2025 Internally Generated Revenue Report published on Thursday.
According to the report, Lagos State recorded the highest IGR at N1.77tn, followed by Rivers State with N428.42bn and Enugu State with N406.77bn.
The Federal Capital Territory ranked fourth with N356.34bn, while Ogun State generated N252.36bn to rank fifth.
Delta State recorded N202.49bn, Edo N132.21bn, Oyo N103.25bn, Kano N102.26bn and Akwa Ibom N100.80bn.
Other states recorded varying amounts, with Ebonyi and Yobe recording the lowest IGRs at N17.18bn and N16.01bn respectively.
The NBS report showed that tax revenue accounted for N3.79tn of the total revenue generated by the 36 states and the FCT, while N1.36tn came from Ministries, Departments and Agencies.
The breakdown of the 2025 IGR is as follows:
- Lagos — N1,769,194,412,060.40
- Rivers — N428,417,013,536.88
- Enugu — N406,774,321,759.79
- Federal Capital Territory — N356,335,315,921.56
- Ogun — N252,355,976,698.73
- Delta — N202,487,494,875.67
- Edo — N132,208,875,552.12
- Oyo — N103,246,442,472.57
- Kano — N102,258,691,486.44
- Akwa Ibom — N100,804,815,364.47
- Kwara — N95,356,710,598.87
- Kaduna — N86,749,688,478.31
- Abia — N70,407,342,852.10
- Jigawa — N66,725,082,001.43
- Niger — N66,371,354,137.94
- Katsina — N64,290,808,626.43
- Ondo — N60,320,737,217.15
- Cross River — N58,638,597,004.73
- Ekiti — N57,091,304,238.63
- Anambra — N57,028,415,169.60
- Osun — 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
- Kogi — N43,941,056,863.67
- Imo — N43,649,954,888.81
- Borno — N36,363,692,550.83
- Adamawa — N33,761,382,439.38
- Nasarawa — N32,567,443,747.98
- Kebbi — N31,230,456,665.87
- Zamfara — N30,069,202,805.01
- Benue — N29,567,495,770.16
- Taraba — N28,160,167,919.62
- Sokoto — N20,476,104,778.04
- Ebonyi — N17,182,701,334.85
- Yobe — N16,006,661,533.06
Photo credit: Photo: NBS
The NBS said the figures comprise revenue from Pay-As-You-Earn, direct assessment, road taxes, stamp duties, capital gains tax, withholding tax, other taxes, local government revenue and revenue generated by MDAs.
The report showed that Pay-As-You-Earn generated N2.64tn across the jurisdictions, while withholding tax contributed N503.46bn.
Stamp duties generated N111.57bn, direct assessment N112.65bn, road taxes N49.88bn and capital gains tax N12.40bn.
Other taxes contributed N300.21bn, while local government revenue stood at N65.82bn.
The total tax revenue was N3.79tn, while MDAs generated N1.36tn, bringing the combined 2025 IGR to N5.149tn.
