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The Nigerian States With The Highest Internally Generated Revenue In 2020


The National Bureau of Statistics (NBS) recently published a report on the Internally Generated Revenue (IGR) of Nigeria’s 36 states and the FCT for the year 2020.

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In it, the NBS revealed that taken as a whole, the country had an IGR of ₦1.3 trillion. That was 1.93% lower than the figure for the previous year (2019). This drop has been attributed in part to the economic difficulties brought on by the COVID-19 pandemic, and problems with insecurity, especially in the North East.

Internally Generated Revenue refers to the total haul of funds collected by the government from taxes and the remittances of its Ministries, Departments, and Agencies (MDAs). The NBS’s report captures the taxes collected by state governments in four categories:

  • Pay as You Earn (PAYE), which is personal income tax paid by employees of a business
  • Direct Assessment, deducted from the incomes of self-employed persons
  • Road Taxes levied on transporters who drive on roads within the state
  • Other Taxes, including business premises registration fees, business premises fee, restaurant consumption tax, stamp duties, etc.

States With The Most IGR Collected In 2020

The ten states that collected the most IGR in Nigeria for the year 2020, presented in descending order of revenues realized, are Lagos, Rivers, FCT, Delta, Kaduna, Ogun, Oyo, Kano, Akwa Ibom, and Anambra.

Here’s a breakdown of the sources from which the top five states derived their IGRs.


Lagos had by far the biggest IGR of any state for the year 2020; it generated ₦418.99 billion from taxes and MDA remittances. That’s about 32.08% of the total amount recorded for Nigeria.

The states’ PAYE collections contributed ₦278.89 billion; Direct Assessment brought in ₦17.07 billion; Road Taxes yielded ₦12.14 billion, and the state’s MDAs gave ₦51.79 billion. About ₦59.097 billion came from other taxes.


Rivers State was second on the NBS’s list. Driven on by its oil wealth and large workforce, it gathered in an IGR of about ₦117.189 billion.

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Of this amount, ₦97.15 billion (more than 80% of the total) came from PAYE deductions. Self-employed persons paid ₦979.13 million in Direct Assessment tax. Road taxes totalled ₦349.89 million, and remittances from MDAs stood at ₦6.45 billion. Other taxes were worth ₦12.25 billion.


The Federal Capital Territory’s IGR for 2020 was ₦92.06 billion, the third-highest amount racked up by any state in the country.

A large fraction—about ₦83.69 –came from PAYE taxes. Direct Assessment contributed ₦3.17 billion, and other taxes accounted for ₦5.20 billion of the total amount received by the government. The FCT did not generate revenues through road taxes or MDAs.


Another oil-rich state, Delta also has a fair bit of commerce, industrial production, and agriculture going on within its borders. These sectors, along with state-owned institutions, contributed ₦59.73 billion worth of IGR in 2020.

PAYE brought in ₦46.31 billion; Direct Assessment amounted to ₦446 billion, and road taxes chipped in ₦1.3 billion. The state’s MDAs yielded ₦5.85 billion. Funds taken via other taxes totalled ₦6.02 billion.


Kaduna recorded the biggest IGR of any northern state within the period in review. Taxes and payments from its public agencies amounted to ₦50.77 billion. PAYE collections were worth ₦16.62 billion; Direct Assessments turned in ₦297.28 million, and road taxes contributed ₦532.61 million.

Government departments and agencies raked in ₦23.11 billion. Other taxes added up to ₦10.21 billion.

States With The Least IGR In 2020

The five states with the least IGR in 2020 were Jigawa (₦8.66 billion), Gombe (₦8.54 billion), Adamawa (₦8.32 billion), Taraba (₦8.11 billion), and Yobe (₦7.79 billion).

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Ikenna Nwachukwu

Ikenna Nwachukwu holds a bachelor's degree in Economics from the University of Nigeria, Nsukka. He loves to look at the world through multiple lenses- economic, political, religious and philosophical- and to write about what he observes in a witty, yet reflective style.

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