States with the lowest Internally Generated Revenue in 2024 

Nigeria’s internally generated revenue (IGR) analysis for 2024 has revealed a widening gap between the country’s high-earning and low-earning States.

While Lagos, Rivers, and the FCT continue to dominate subnational revenue generation, several states are still struggling to raise meaningful income internally, depending largely on monthly allocations from the federal government to sustain their budgets.

According to data analyzed by Nairametrics, the 36 states and the FCT generated a combined N3.63 trillion in 2024, up from N2.43 trillion in 2023, representing a growth of 49.69%.

However, the bottom 10 states contributed just 5.23% of this total IGR, highlighting deep-rooted economic and structural challenges at the subnational level.

Bottom 10 States by IGR in 2024 

Zamfara State – N25.46 billion (0.70% of total IGR)

Zamfara generated N25.46 billion in IGR in 2024, up 14.9% from N22.16 billion in 2023. The Ministries, Departments and Agencies (MDAs) revenue generation strengthened 101.59% to N7.14 billion, but the total tax collection failed, declining marginally by 1.63% to N18.32 billion.

The modest increase reflects ongoing revenue reforms in government offices, but more effort is needed to expand the tax base and harness potential in the mining and agriculture sectors.

Imo – N25.27 billion (0.69% of total IGR)

Imo State generated N25.27 billion in 2024, representing a 20.04% increase from the N21.05 billion recorded in 2023. The MDAs revenue generation declined by 15.59% to N4.59 billion, but total revenue leaped by 32.44% to N20.68 billion.

This improvement shows progress in revenue collection, but the state still lags compared to its regional peers such as Enugu (N180.50 billion) and Delta (N157.79 billion).

Although Imo’s IGR is higher than a lot of states, it still reflects the need for stronger internal tax structures and better revenue generation from the ministries, departments and agencies.

Sokoto – N20.85 billion (0.57% of total IGR)

Sokoto recorded N20.85 billion in 2024, a 16.1% rise from N17.96 billion in 2023. MDAs revenue generation was weaker, experiencing a 33.30% decline to N1.81 billion from N2.71 billion in 2023, but total revenue increased by 24.80% to N19.04 billion.  The state’s revenue is largely driven by Pay-As-You-Earn (PAYE) taxes and market levies, with limited contributions from the private and informal sectors.

Gombe – N20.72 billion (0.57% of total IGR)

Gombe State’s IGR stood at N20.72 billion in 2024. This indicates that the state’s total revenue surged by 36.54%. The MDAs revenue grew by more than 100% to N6.36 billion, and the overall tax collected also increased by 19.57% to N12.01 billion.

While higher than Yobe (N11.08 billion) and Ebonyi (N13.18 billion), the figure remains far below the national average. The state continues to face challenges in formalizing its economy and attracting private sector investments.

Benue – N20.43 billion (0.56% of total IGR)

Benue State generated N20.43 billion in 2024, a marginal 6.9% increase from N19.12 billion in 2023. While revenue from MDAs surged by 57.59% to N7.88 billion, total tax revenue declined by 11.07% to N12.55 billion.

Despite its agricultural potential, Benue’s revenue performance remains weak.

Adamawa – N20.30 billion (0.55% of total IGR)

Adamawa’s IGR rose 18.9% to N20.30 billion in 2024 from N17.07 billion in 2023. The total tax collected declined by 0.46% to N12.14 billion, while MDAs revenue increased by 67.43% to N4.88 billion.

The state has introduced digital tax systems and property tax reforms, but the impact has yet to translate into major revenue growth.

Taraba State – N17.46 billion (0.48% of total IGR)

Taraba generated N17.46 billion in 2024, reflecting a 60.6% jump from N10.87 billion in 2023. The increase came from a 77.22% increase in total tax collected to N13.77 billion and a 19.06% increase in the MDAs revenue to N3.69 billion.
Even with this strong growth, the total remains among the lowest in the country.

Taraba’s economy relies heavily on agriculture, with minimal industrial activity.

Kebbi State – N16.97 billion (0.47% of total IGR)

Kebbi State generated N16.97 billion in 2024, a 44.6% increase from N11.74 billion in 2023. Both the revenue from total tax collected and the MDAs increased by 45.82% and 36.11% respectively, to N14.96 billion and N2.01 billion.

Governor Nasir Idris has already projected a more ambitious IGR target of N25.9 billion for 2025, signaling optimism about sustaining this upward trend.

Ebonyi State – N13.18 billion (0.36% of total IGR)

Ebonyi ranked second lowest nationwide, recording N13.18 billion in 2024; a massive 57.3% decline from N30.84 billion in 2023. Revenue from both the total tax and the MDAs revenue declined by 64.52% and 40.19% respectively, to N7.68 billion and N5.49 billion.

The sharp drop suggests challenges in sustaining previous revenue levels, possibly due to weaker collections or reduced economic activity.

Despite its potential in agriculture and solid minerals, Ebonyi’s revenue base remains underdeveloped. The state’s 2024 IGR represents slightly above 1% of Lagos’ N1.26 trillion.

Yobe – N11.08 billion (0.31% of total IGR)

Yobe remained the lowest IGR earner in Nigeria for 2024, generating just N11.08 billion, a slight 0.99% decline from N11.14 billion in 2023. The revenue generated from MDAs declined by 67% to N1.45 billion from N4.39 billion in 2023.

The state’s economy remains largely agrarian, with over 80% of its population engaged in subsistence farming and only small-scale formal private sector activity in commerce and light industry.

Widening Fiscal Imbalance 

The 2024 IGR report underscores the growing fiscal gap between southern and northern states.
Southern states such as Lagos, Rivers, Ogun, and Enugu dominate the top of the chart, while most northern states remain heavily reliant on federal transfers.

This imbalance poses a challenge to Nigeria’s fiscal federalism and long-term development goals.

To close this gap, fiscal analysts suggest that weaker states must embrace economic diversification, digital tax reforms, and public-private sector partnerships to grow sustainable internal revenues.
Without such reforms, many states will continue to depend on oil-backed federal allocations, limiting their ability to drive independent growth and development.