LAGOS State generated N1.77 trillion in Internally Generated Revenue (IGR) in 2025, exceeding the combined #909.35 billion generated by 22 other states, underscoring the widening disparity in states’ capacity to raise domestic revenue and finance public spending.
The latest data from the National Bureau of Statistics (NBS) showed that Lagos recorded the highest IGR among the 36 states and the Federal Capital Territory during the year.
The state’s revenue was about #859.85 billion higher than the combined revenue of the 22 states ranked below the top 15 jurisdictions.
Overall, the 36 states and the FCT generated #5.149 trillion in IGR in 2025, representing a 40.93 percent increase from the #3.65 trillion recorded in 2024.
The figures highlight the concentration of internally generated revenue among a relatively small number of jurisdictions, with the top 15 states and the FCT accounting for more than #4.24 trillion of the national total.
Rivers ranked second with #428.42 billion, followed by Enugu with #406.77 billion.
The FCT generated #356.34 billion, while Ogun State recorded #252.36 billion.
Delta followed with #202.49 billion, while Edo generated #132.21 billion. Oyo recorded N103.25 billion, Kano N102.26 billion and Akwa Ibom #100.80 billion.
The remaining states in the top 15 were Kwara, Kaduna, Abia, Jigawa and Niger.
At the lower end of the revenue table, Katsina generated N64.29 billion, Ondo N60.32 billion, Cross River #58.64 billion and Ekiti ₩57.09 billion.
Anambra recorded #57.03 billion, Osun #56.84 billion, Bauchi #52.79 billion and Bayelsa #50.30 billion. Plateau generated #45.10 billion, while Gombe and Kogi recorded #43.96 billion and #43.94 billion respectively.
The other states were Imo, #43.65 billion; Borno, #36.36 billion; Adamawa, #33.76 billion; Nasarawa, #32.57 billion; Kebbi, #31.23 billion; Zamfara, #30.07 billion; Benue, #29.57 billion; Taraba, #28.16 billion; Sokoto, #20.48 billion; Ebonyi, #17.18 billion; and Yobe, #16.01 billion.
According to the NBS report, the total IGR comprised tax revenue and revenue generated by Ministries, Departments and Agencies (MDAs).
Tax revenue accounted for N3.79 trillion, while MDAs generated N1.36 trillion during the period.
Within tax revenue, Pay-As-You-Earn (PAYE) generated #2.64 trillion, making it the largest component.
Withholding tax contributed A503.46 billion, while other taxes accounted for #300.21 billion.
Direct assessment generated #112.65 billion, stamp duties #111.57 billion, road taxes #49.88 billion and capital gains tax #12.40 billion.
The sharp increase in aggregate IGR from 2024 to 2025 points to stronger revenue mobilisation across the federation, although the wide gap between Lagos and many other states also illustrates the differing sizes of their formal economies, tax bases and revenue collection capacities.
For state governments, stronger IGR provides greater capacity to fund infrastructure and public services while reducing reliance on federal allocations, but the NBS figures show that such capacity remains unevenly distributed across the country.
