By Helen Okechukwu, JKNewsMedia Reporter
REVENUE GAP widened sharply in 2025, with Lagos State recording N1.77tn in Internally Generated Revenue (IGR), almost N860bn more than the N909.35bn generated collectively by 22 other states.
JKNewsMedia.com reports that the figure made Lagos the highest revenue generating state in the country, with its total also surpassing the combined revenue of jurisdictions ranked from Katsina to Yobe in the National Bureau of Statistics’ (NBS) 2025 Internally Generated Revenue (IGR) report.
The 36 states and the Federal Capital Territory (FCT) generated a combined N5.149tn in 2025, representing a 40.93 per cent increase from the N3.65tn recorded in 2024.
Rivers ranked second with N428.42bn, followed by Enugu with N406.77bn.
The FCT also generated N356.34bn to rank fourth, while Ogun recorded N252.36bn.
Delta generated N202.49bn, Edo N132.21bn, Oyo N103.25bn, Kano N102.26bn and Akwa Ibom N100.80bn.
The NBS figures showed that the 22 states ranked below the top 15 jurisdictions collectively generated N909.35bn.
Their individual revenues ranged from N64.29bn in Katsina to N16.01bn in Yobe.
Katsina recorded N64.29bn, followed by Ondo with N60.32bn and Cross River with N58.64bn.
Ekiti generated N57.09bn, while Anambra recorded N57.03bn and Osun N56.84bn.
Bauchi generated N52.79bn, Bayelsa N50.30bn, Plateau N45.10bn,
Gombe N43.96bn and Kogi N43.94bn. Imo recorded N43.65bn.
Borno generated N36.36bn, Adamawa N33.76bn and Nasarawa N32.57bn.
Kebbi recorded N31.23bn, Zamfara N30.07bn and Benue N29.57bn.
Taraba generated N28.16bn, while Sokoto recorded N20.48bn.
Ebonyi and Yobe posted N17.18bn and N16.01bn respectively.

Together, the 22 states generated about N909.35bn, leaving Lagos with a difference of approximately N859.85bn above their combined figure.
Beyond Lagos, the top 15 jurisdictions generated more than N4.24tn. Following Rivers, Enugu and the FCT in the ranking were Ogun, Delta, Edo, Oyo, Kano, Akwa Ibom, Kwara, Kaduna, Abia, Jigawa and Niger.
The NBS report said the total revenue comprised tax revenue and revenue generated by Ministries, Departments and Agencies.
Tax revenue accounted for N3.79tn, while MDAs generated N1.36tn.
Pay As You Earn (PAYE) tax contributed N2.64tn, followed by withholding tax at N503.46bn and other taxes at N300.21bn.
Direct assessment generated N112.65bn, while stamp duties contributed N111.57bn. Road taxes accounted for N49.88bn and capital gains tax generated N12.40bn.
Overall, the states and the FCT generated N5.149tn in IGR during 2025.
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