The 36 states of the federation and the Federal Capital Territory, FCT, generated N5.15tn in Internally Generated Revenue, IGR, in 2025, representing a 40.93 per cent increase from the N3.65tn recorded in the previous year.
The National Bureau of Statistics, NBS, disclosed this in its 2025 Internally Generated Revenue Report released on Thursday.
Lagos State topped the revenue table with N1.77tn, followed by Rivers State with N428.42bn and Enugu State with N406.77bn. The FCT ranked fourth with N356.34bn, while Ogun State occupied the fifth position with N252.36bn.
Delta State generated N202.49bn, Edo N132.21bn, Oyo N103.25bn, Kano N102.26bn and Akwa Ibom N100.80bn.
At the bottom of the table were Ebonyi and Yobe states, which generated N17.18bn and N16.01bn, respectively.
The report showed that tax revenue accounted for N3.79tn of the combined IGR, while Ministries, Departments and Agencies, MDAs, contributed N1.36tn.
According to the NBS, the revenue figures covered Pay-As-You-Earn, PAYE, direct assessment, road taxes, stamp duties, capital gains tax, withholding tax, other taxes, local government revenue and income generated by MDAs.
PAYE accounted for the largest component of tax revenue at N2.64tn, while withholding tax generated N503.46bn. Other taxes contributed N300.21bn, with direct assessment standing at N112.65bn.
Stamp duties yielded N111.57bn, while road taxes and capital gains tax generated N49.88bn and N12.40bn, respectively. Local government revenue stood at N65.82bn.
The NBS put the combined tax revenue of the states and the FCT at N3.79tn and MDA revenue at N1.36tn, bringing the total IGR for the 37 jurisdictions to N5.149tn in 2025.
The full ranking showed Lagos at N1,769,194,412,060.40, Rivers at N428,417,013,536.88, Enugu at N406,774,321,759.79, FCT at N356,335,315,921.56 and Ogun at N252,355,976,698.73.
Delta recorded N202,487,494,875.67, Edo N132,208,875,552.12, Oyo N103,246,442,472.57, Kano N102,258,691,486.44 and Akwa Ibom N100,804,815,364.47.
Kwara generated N95,356,710,598.87, Kaduna N86,749,688,478.31, Abia N70,407,342,852.10, Jigawa N66,725,082,001.43 and Niger N66,371,354,137.94.
Katsina recorded N64,290,808,626.43, Ondo N60,320,737,217.15, Cross River N58,638,597,004.73, Ekiti N57,091,304,238.63 and Anambra N57,028,415,169.60.
Osun generated 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 and Kogi N43,941,056,863.67.
Imo recorded N43,649,954,888.81, Borno N36,363,692,550.83, Adamawa N33,761,382,439.38, Nasarawa N32,567,443,747.98 and Kebbi N31,230,456,665.87.
Zamfara generated 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 and Yobe N16,006,661,533.06.
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