Nigeria’s states and the Federal Capital Territory generated a combined N5.15tn in internally generated revenue in 2025, with Lagos accounting for N1.77tn, according to the National Bureau of Statistics.
Lagos State recorded the highest Internally Generated Revenue (IGR) among Nigerian states and the Federal Capital Territory (FCT) in 2025, generating N1.77 trillion,
This is according to newly released revenue figures by the National Bureau of Statistics on Thursday.
The NBS report showed that 36 states and the FCT generated a total of ₦5.15 trillion in 2025, indicating a growth rate of 40.93 per cent from ₦3.65 trillion recorded in 2024.
The state’s total revenue stood at N1,769,194,412,060.40, comprising N1.48 trillion in tax revenue and N292.64 billion generated through Ministries, Departments and Agencies (MDAs).
The bureau also revealed that Rivers State followed with N428.42 billion in total IGR, including N414.38 billion in tax revenue and N14.03 billion from MDAs.
The 2025 figures also highlight the different approaches adopted by states in generating internally sourced revenue, particularly the balance between tax collections and non-tax revenue.
Enugu State recorded N406.77 billion, but unlike Rivers, most of its internally generated revenue came from non-tax sources.
The South East state generated N355.25 billion through its MDAs, compared with N51.52 billion in tax revenue.
The Federal Capital Territory recorded N356.34 billion in IGR, with the entire amount attributed to tax revenue in the reported figures.
NBS noted that the states generated their most and least revenue from taxes and other government sources. “PAYE was the dominant revenue source nationally, generating N2.64 trillion and accounting for 69.51% of total tax revenue for the year.
“Other sources included direct assessment, road taxes, stamp duties, withholding taxes and capital gains tax, which was the smallest contributor at N12.40 billion,” the Bureau said.
Ogun State generated N252.36 billion, with MDA revenue of N141.06 billion exceeding its tax receipts of N111.29 billion.
In other parts of the country, Niger State recorded N66.37 billion in IGR, including about N60.3 billion in tax revenue.
Ekiti State generated N57.09 billion, comprising about 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 also reported N28.16 billion in IGR, followed by Sokoto State with N20.48 billion and Yobe State with N16.01 billion.
