Lagos, Rivers and Enugu lead as states’ own revenue hits N5.15trn
NBS data shows the 36 states and the FCT raised N5.15 trillion themselves in 2025, up 40.93%, with Lagos alone collecting N1.77 trillion.
By John Christian Mmaduabuchi, Chief Editor
· · 2 min read

- States and FCT raised N5.15trn in 2025, up 40.93% from N3.65trn in 2024
- Lagos led with N1.77trn, followed by Rivers (N428.42bn) and Enugu (N406.77bn)
- PAYE taxes on salaries made up 69.51% of all state tax revenue
The gist in 30 seconds
- States and FCT raised N5.15trn in 2025, up 40.93% from N3.65trn in 2024
- Lagos led with N1.77trn, followed by Rivers (N428.42bn) and Enugu (N406.77bn)
- PAYE taxes on salaries made up 69.51% of all state tax revenue
Before the monthly allocation from Abuja lands, how much do Nigeria’s states actually raise for themselves? New figures from the National Bureau of Statistics (NBS) give the answer: a lot more than they used to.
According to the NBS report on internally generated revenue (IGR), published on 24 September, the 36 states and the Federal Capital Territory collected N5.15 trillion in 2025. That is 40.93% more than the N3.65 trillion recorded in 2024.
Who raised the most
- Lagos: N1.77 trillion, made up of N1.48 trillion in taxes and N292.64 billion from ministries, departments and agencies (MDAs).
- Rivers: N428.42 billion, almost all of it tax revenue (N414.38 billion).
- Enugu: N406.77 billion, mostly from non-tax sources. Nairametrics notes that is more than double Enugu’s N180.50 billion in 2024.
- FCT: N356.34 billion, all of it recorded as tax revenue.
Lagos is in a league of its own: by Nairametrics’ count, it raised more than 22 other states combined. At the other end of the table, Yobe collected N16.01 billion, the lowest in the country.
Where the money comes from
If you earn a salary, you are part of this story. Pay-As-You-Earn (PAYE), the income tax deducted from workers’ pay, brought in N2.64 trillion, or 69.51% of all state tax revenue. Taxes as a whole made up 73.64% of total IGR, according to BusinessDay, while capital gains tax was the smallest contributor at N12.40 billion.
Why does this matter? States that raise more of their own money are less exposed when federal allocations dip, and have more room to pay salaries, fix roads and fund schools and hospitals. The gaps also show how uneven the picture is: a handful of states bring in most of the money, while many others raise comparatively little on their own.
Enugu’s jump is the one to watch. Its surge came mostly from MDA revenue rather than taxes, so the question now is whether that growth can last.
What next: Look up your own state in the NBS report, and watch whether states keep up this pace when the 2026 figures come out.
Sources
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