Lagos State has recorded the highest Internally Generated Revenue (IGR) per capita in Nigeria, according to the State Performance Index 2026 published by Statisense, while Kebbi ranked last among all states assessed.
The index measures how much revenue each state raises from internal sources, such as taxes, levies, and fees, relative to its population. Unlike raw IGR totals, the per capita measure gives a clearer picture of how efficiently a state converts economic activity into public funds.
How Lagos and the Top States Performed
Lagos posted an IGR per capita of N74,987, more than double that of second-placed Enugu, which recorded N32,188. Ogun came third at N29,213, followed by Bayelsa at N25,912 and Delta at N18,600.
Edo and Osun both recorded N16,781, placing them joint sixth, while Kwara posted N16,298. Nasarawa and Akwa Ibom rounded out the top ten with figures of N13,490 and N10,597 respectively.
Lagos' position at the top reflects its role as Nigeria's commercial centre, backed by a large formal economy and relatively efficient revenue collection, analysts noted.
States That Ranked Lowest
Kebbi recorded an IGR per capita of just N2,597, the lowest in the country. Yobe was marginally higher at N2,649, followed by Benue at N2,866 and Imo at N2,895. Sokoto, Bauchi, Adamawa, Kano, Taraba, and Zamfara all fell below N5,000 per capita.
The gap between Lagos and Kebbi is stark: Lagos generated roughly 29 times more revenue per person than the lowest-ranked state. The report excluded the Federal Capital Territory and Rivers State from the ranking.
Regional Disparities and Implications
The pattern across the ranking shows that South-West and South-South states occupy most of the upper positions, while North-West and North-East states are concentrated at the bottom. Analysts noted that this reflects structural differences in economic activity, the size of formal sectors, and the capacity of state revenue agencies.
Experts said states in the lower bracket need to widen their tax base, improve compliance, and reduce dependence on monthly allocations from the Federation Account. The findings are expected to add fresh momentum to debates around fiscal federalism and the long-term ability of state governments to fund development from their own resources.
In a related development, data from the Debt Management Office shows that Nigeria's national debt reached N144.665 trillion as of December 2024, pushing the per capita debt above N600,000. This highlights the growing fiscal challenges facing both state and federal governments as they seek to balance revenue generation with expenditure needs.
