H1 2026 IGR: Lagos generates ₦1.17 trillion, more than all other states combined

Lagos State generated ₦1.17 trillion in internally generated revenue (IGR) in the first half of 2026, exceeding the combined IGR of all other states covered by the data. Ogun State came a distant second with ₦140.57 billion, while Enugu State ranked third with ₦95.62 billion.

The figures come from a report by SatiSense, covering H1 2026 performance for 32 states. Delta, Edo, Osun and Rivers were excluded from the comparison. The data shows Lagos in a league of its own, driven by its large economy, commercial activity, population and relatively strong tax collection system.

The H1 2026 ranking

Lagos led with ₦1.17 trillion, followed by Ogun at ₦140.57 billion and Enugu at ₦95.62 billion. Kano placed fourth with ₦60.14 billion, while Oyo generated ₦55.47 billion. Kaduna followed closely with ₦55.15 billion, and 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.

Wide gap, per capita picture

The figures reveal 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 with ₦6.55 billion. Yobe generated ₦8.45 billion, Sokoto ₦8.52 billion and Adamawa ₦10.45 billion.

Other lower-ranked states included Jigawa with ₦13.63 billion, Bauchi with ₦13.82 billion and Taraba with ₦13.88 billion. On a per-capita basis, Lagos also topped the table, recording roughly ₦74,987 per person.

What it means for states and businesses

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, the wide revenue gap underscores the challenge of expanding tax bases, formalising economic activity and building sustainable sources of internally generated funds. The H1 figures offer a striking snapshot of Nigeria’s uneven fiscal capacity, with Lagos continuing to pull dramatically ahead of its counterparts.