Lagos tops IGR per capita ranking, Kebbi worst — Statisense Index 2026
By Aboki Forex —
Lagos State generated N74,987 per person from internally generated revenue (IGR) in the latest ranking, nearly 29 times more than last-placed Kebbi which raised just N2,597 per capita. The Statisense State Performance Index 2026 measured how much each state collects from internal sources such as taxes, levies, and fees relative to its population, giving a clearer view of revenue efficiency than raw totals.
Top performers: Lagos, Enugu, Ogun lead
Lagos recorded the highest IGR per capita at N74,987, more than double that of second-placed Enugu (N32,188). Ogun ranked third at N29,213, followed by Bayelsa at N25,912 and Delta at N18,600. Edo and Osun tied for sixth at N16,781 each, with Kwara posting N16,298. Nasarawa (N13,490) and Akwa Ibom (N10,597) completed the top ten. Analysts attributed Lagos’s lead to its status as Nigeria’s commercial hub, backed by a large formal economy and relatively efficient revenue collection.
Bottom of the table: Kebbi, Yobe, Benue struggle
Kebbi recorded the lowest IGR per capita at just N2,597. Yobe was marginally higher at N2,649, followed by Benue (N2,866) and Imo (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 divide: South-West and South-South dominate top half
The pattern 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, Tribune reports. 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 add fresh momentum to debates around fiscal federalism and the long-term ability of state governments to fund development from their own resources. For Nigerian businesses, the disparity signals that states with higher IGR per capita may have more fiscal autonomy to invest in infrastructure and services that support enterprise, while low-IGR states will likely remain reliant on federal transfers, limiting their capacity to improve the business environment.