Nigeria's 36 states and the Federal Capital Territory collectively generated approximately ₦5.15tn in internally generated revenue during the 2025 fiscal year, representing a 40.9% increase from the ₦3.65tn recorded in 2024, according to the Joint Revenue Board.
The JRB published its 2025 Sub-national Internally Generated Revenue dataset on September 28, 2026, providing a consolidated breakdown of revenue performance across the states and the FCT. The figures indicate that an additional ₦1.50tn was mobilised within a single year.
Lagos State retained its position as the largest contributor, generating roughly ₦1.77tn and accounting for more than one-third of total sub-national collections nationwide. Rivers, Enugu, the FCT and Ogun each recorded collections exceeding ₦250bn.
Of the combined total, tax revenue contributed ₦3.79tn, or 73.64%, while revenue generated administratively through ministries, departments and agencies amounted to ₦1.36tn, or 26.36%.
Pay-As-You-Earn remained the single largest revenue source at approximately ₦2.64tn, equivalent to 51% of total sub-national IGR. This marked an increase from the ₦1.88tn recorded in 2024.
The dataset also highlights variation in revenue growth across jurisdictions. Ekiti State, for instance, generated ₦57.09bn in 2025, a 62.13% rise from ₦35.21bn in 2024, placing it 19th among the 36 states and the FCT.
The publication is intended to give policymakers, researchers and other stakeholders updated data for examining revenue trends, fiscal capacity and the extent to which sub-national governments raise resources independently of statutory allocations.
The full dataset is available through the JRB Media Centre.
