States with the lowest Federation Account Allocation Committee (FAAC) receipts in 2025 were largely those with smaller economic bases, limited industrial activity, and little or no exposure to oil-related derivation revenue.
Unlike oil-producing or heavily commercialized states, these states depend more heavily on federally shared inflows to finance recurrent expenditure and capital projects.
The figures are based on FAAC data reviewed by Nairametrics Research across all 36 states, covering statutory allocations, net VAT receipts, Electronic Money Transfer Levy (EMTL), and derivation where applicable, regardless of the underlying revenue generation period.
Overall, the pattern reinforces how population size, consumption intensity, and access to oil revenue continue to shape the lower end of Nigeria’s fiscal distribution table.
What the data is sayingÂ
FAAC allocations are determined by a blend of four major revenue components:
- Net Statutory Allocation
- 13% Derivation Revenue (oil-linked)
- Net VAT Allocation
- Electronic Money Transfer Levy (EMTL)
States at the bottom of the ranking are typically those without oil production and with relatively modest internally generated consumption bases. As a result, VAT and statutory inflows form the bulk of their FAAC receipts, while EMTL contributes a smaller but steadily growing share.
Top 10 States with the least FAAC Net Allocation in 2025Â
Yobe recorded one of the lowest FAAC inflows in 2025, receiving N155.20 billion, up from N96.53 billion in 2024, a 60.78% increase representing a disparity of N58.67 billion.
- Net Statutory Allocation:Â N63.61bn
- Net VAT Allocation:Â N77.56bn
- EMTL:Â N4.07bn
The increase was largely driven by stronger VAT and statutory inflows, although the state remains among the least fiscally endowed nationwide.
