Lagos tops Nigerian states and FCT with N1.77tn in 2025 IGR

Nigeria’s 36 states and the Federal Capital Territory generated N5.15tn in internally generated revenue in 2025, up 40.93% from 2024, according to the National Bureau of Statistics. Lagos led with N1.77tn, while Rivers and Enugu followed, with differing balances between tax and non-tax revenue.
Nigeria’s 36 states and the Federal Capital Territory generated N5.15tn in internally generated revenue in 2025, a 40.93 per cent increase from the N3.65tn recorded in 2024, according to figures released by the National Bureau of Statistics. Lagos recorded the highest total, generating N1.77tn. The state’s revenue comprised N1.48tn in tax receipts and N292.64bn from ministries, departments and agencies, the NBS figures showed.
Rivers followed with N428.42bn, including N414.38bn in tax revenue and N14.03bn from MDAs. Enugu recorded N406.77bn, but its figures showed a different pattern: N355.25bn came through MDAs, compared with N51.52bn in tax revenue. The FCT generated N356.34bn, all attributed to tax revenue in the reported figures.
Ogun recorded N252.36bn, with MDA revenue of N141.06bn exceeding its N111.29bn in tax receipts. The NBS said Pay-As-You-Earn was the dominant national tax source, generating N2.64tn, or 69.51 per cent of total tax revenue. Other sources included direct assessment, road taxes, stamp duties, withholding taxes and capital gains tax, which contributed N12.40bn.
Among the lower totals listed, Niger generated N66.37bn, Ekiti N57.09bn, Gombe N43.96bn, Nasarawa N32.57bn, Taraba N28.16bn, Sokoto N20.48bn and Yobe N16.01bn.
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