₦airaland Forum

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 highlighted the fiscal challenges faced by many Nigerian states beyond Lagos.

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.

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 Nigerian 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 ex_
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 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.

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 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.

Lagos state and other states, the gap no be here oo

Governor MBA is really doing a great job in Enigu

Lagos State - no man's land.
Every single Nigerian has a stake in Lagos State.

Enugu has really tried.give it to the governor.He deserve a second tenure

seunowa:
Lagos state and other states, the gap no be here oo

It's a no mans land.

Lagos state is OK

ResidentSnitch:
Lagos State - no man's land.
Every single Nigerian has a stake in Lagos State.

You're wrong, Lagos state is Igbo land


Eti-Osa, Ikorodu, Ibeju Lekki, Obalende, Ikoyi, Agege, Badagry etc nah Igbo land nah Chinedu

Parachoko:
You're wrong, Lagos state is Igbo land


Eti-Osa, Ikorodu, Ibeju Lekki, Obalende, Ikoyi, Agege, Badagry etc nah Igbo land nah Chinedu

Why bring Igbo into this? Comot here with your tribalism.

Even when you remove Lagos, SW is still number 1. I wonder why SE won't just accept SW as his big brother.

ozo13:
Enugu has really tried.give it to the governor.He deserve a second tenure

una no go give it up to Abia too?....a new state with new leadership, no wonder no one wants to compete with Otti...that guy na straight 2nd term

Parachoko:
You're wrong, Lagos state is Igbo land


Eti-Osa, Ikorodu, Ibeju Lekki, Obalende, Ikoyi, Agege, Badagry etc nah Igbo land nah Chinedu

una don start again o....Lagos is a south western state but it belongs to all Nigerians same way Anambra is a south eastern state but for all Nigerians