Full List of Nigerian States With Highest IGR in 2026, South East State Ranks 3rd
- Lagos State generated ₦1.17 trillion in internal revenue, far exceeding all other states combined
- Ogun and Enugu States followed with significantly lower IGRs of ₦140.57 billion and ₦95.62 billion, respectively
- The stark revenue gap highlights the fiscal challenges faced by many Nigerian states beyond Lagos
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Pascal Oparada is a journalist with Legit.ng, covering technology, energy, stocks, investment, and the economy for over a decade.
Lagos State has widened its lead as Nigeria’s strongest internally generated revenue (IGR) state, recording ₦1.17 trillion in the first half of 2026.
The figure places Lagos in a league of its own, with the state generating more IGR than the other 31 states covered by the data combined.
Source: Getty Images
The latest figures underline Lagos’ dominant position in Nigeria’s subnational revenue landscape, driven by its large economy, extensive commercial activity, population and relatively strong tax collection system.
Ogun State came a distant second with ₦140.57 billion, while Enugu State ranked third with ₦95.62 billion, according to a report by SatiSense.
Top 10 states by IGR
The H1 2026 ranking shows a sharp gap between Lagos and the rest of the country.
Lagos led with ₦1.17 trillion, followed by Ogun at ₦140.57 billion and Enugu at ₦95.62 billion.
Kano occupied fourth place with ₦60.14 billion, while Oyo generated ₦55.47 billion. Kaduna followed closely with ₦55.15 billion, while Akwa Ibom recorded ₦51.43 billion.
Kwara ranked eighth with ₦39.11 billion, followed by Abia with ₦35.68 billion and Niger with ₦33.22 billion.
Katsina completed the top 10 with ₦33.14 billion.
Revenue gap exposes states’ dependence
The figures reveal the enormous disparity in states’ capacity to raise revenue internally, TheCable reported.
While Lagos crossed the trillion-naira mark, several states recorded less than ₦20 billion during the period. Kebbi ranked last among the 32 states covered, with ₦6.55 billion.
Yobe generated ₦8.45 billion, Sokoto ₦8.52 billion and Adamawa ₦10.45 billion.
Other states lower down the ranking included Jigawa with ₦13.63 billion, Bauchi with ₦13.82 billion and Taraba with ₦13.88 billion.
The data was based on pro-rated H1 2026 performance for 32 states. Delta, Edo, Osun and Rivers were excluded from the comparison.
Lagos maintains its commanding position
Lagos’ performance also places it at the top when IGR is measured on a per-capita basis, with the state recording roughly ₦74,987 per person, according to the figures provided.
The result highlights the growing importance of internally generated revenue as states seek to strengthen their finances and reduce reliance on allocations from the Federation Account.
For Lagos, the latest performance reinforces its status as Nigeria’s leading subnational economic powerhouse.
Source: Twitter
For many other states, however, the wide revenue gap underscores the challenge of expanding their tax bases, formalising economic activity and building sustainable sources of internally generated funds.
The H1 figures therefore offer a striking snapshot of Nigeria’s uneven fiscal capacity, with Lagos continuing to pull dramatically ahead of its counterparts.
Nigerian states with highest VAT revenue in 2026
Legit.ng earlier reported that t Lagos State's remarkable surge in FAAC revenue made it the top beneficiary among Nigerian states in the first half of 2026.
The impressive 54% increase in allocation underscores the growing importance of VAT receipts, challenging the dominance of oil-producing states and reshaping Nigeria's fiscal landscape.
Source: Legit.ng
