The 36 states of the federation and the Federal Capital Territory generated a total of N5.15 trillion in Internally Generated Revenue in 2025, representing a 40.93 per cent increase from the N3.65 trillion recorded in 2024.
The National Bureau of Statistics disclosed this in its 2025 Internally Generated Revenue Report published on Thursday.
Lagos State recorded the highest IGR at N1.77 trillion, followed by Rivers State with N428.42 billion and Enugu State with N406.77 billion.
The Federal Capital Territory ranked fourth with N356.34 billion, while Ogun State generated N252.36 billion to rank fifth.
Delta State recorded N202.49 billion, Edo N132.21 billion, Oyo N103.25 billion, Kano N102.26 billion and Akwa Ibom N100.80 billion.
At the bottom of the table, Ebonyi State recorded N17.18 billion, while Yobe generated the lowest IGR at N16.01 billion.
The NBS report showed that tax revenue accounted for N3.79 trillion of the total revenue generated by the 36 states and the FCT, while Ministries, Departments and Agencies generated N1.36 trillion.
2025 IGR by state
- Lagos — N1.77 trillion
- Rivers — N428.42 billion
- Enugu — N406.77 billion
- Federal Capital Territory — N356.34 billion
- Ogun — N252.36 billion
- Delta — N202.49 billion
- Edo — N132.21 billion
- Oyo — N103.25 billion
- Kano — N102.26 billion
- Akwa Ibom — N100.80 billion
- Kwara — N95.36 billion
- Kaduna — N86.75 billion
- Abia — N70.41 billion
- Jigawa — N66.73 billion
- Niger — N66.37 billion
- Katsina — N64.29 billion
- Ondo — N60.32 billion
- Cross River — N58.64 billion
- Ekiti — N57.09 billion
- Anambra — N57.03 billion
- Osun — N56.84 billion
- Bauchi — N52.79 billion
- Bayelsa — N50.30 billion
- Plateau — N45.10 billion
- Gombe — N43.96 billion
- Kogi — N43.94 billion
- Imo — N43.65 billion
- Borno — N36.36 billion
- Adamawa — N33.76 billion
- Nasarawa — N32.57 billion
- Kebbi — N31.23 billion
- Zamfara — N30.07 billion
- Benue — N29.57 billion
- Taraba — N28.16 billion
- Sokoto — N20.48 billion
- Ebonyi — N17.18 billion
- Yobe — N16.01 billion
The NBS said the figures comprised 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.
Pay-As-You-Earn generated N2.64 trillion across the jurisdictions, while withholding tax contributed N503.46 billion.
Stamp duties generated N111.57 billion, direct assessment N112.65 billion, road taxes N49.88 billion and capital gains tax N12.40 billion.
Other taxes contributed N300.21 billion, while local government revenue stood at N65.82 billion.
The NBS said total tax revenue stood at N3.79 trillion, while MDAs generated N1.36 trillion, bringing the combined 2025 IGR to N5.149 trillion.