Nigeria’s top earners from the 13% oil derivation fund in 2025 were all oil & gas-producing states, reinforcing the continued dominance of crude production in shaping sub-national revenues.
The ranking is based on FAAC net derivation data comparing 2025 receipts with 2024 figures across beneficiary states.
In 2025, all nine beneficiary states recorded strong year-on-year growth compared to 2024, total received by the states was N1.51 trillion, compared to N671.92 billion, reflecting higher distributable oil revenues and improved federation inflows.
This upward trend highlights how fluctuations in crude earnings directly reshape state-level fiscal strength.
The 13% derivation fund is reserved strictly for oil-producing states as compensation for resource extraction and environmental impact, and some oil states earn far more derivation than others despite similar geography.
Overall, the distribution pattern shows that while VAT and statutory allocations influence total FAAC inflows, derivation revenue remains the most decisive fiscal advantage for oil-producing states, in many cases forming a substantial portion of their final net receipts.
Nine states receiving 13% derivation of revenue allocation in Nigeria
Rivers maintained a strong fourth position with N269.78 billion in derivation revenue in 2025, rising from N123.37 billion in 2024. This marks an increase of N146.41 billion or 118.7%. This increase is driven significantly by its substantial oil production and related derivation inflows.
- Net Statutory Allocation: N284.24bn
- Net VAT Allocation: N207.20bn
- EMTL: N6.31bn
Rivers’ numbers reflect a powerful blend of oil earnings and commercial strength. The state consistently ranks among Nigeria’s top fiscal performers due to its energy sector dominance and industrial base.
