Mapping Nigeria’s sub-national IGR race, growth gaps, and governance (2022–2024), By Okelue David Ugwunta
Ultimately, Nigeria’s IGR landscape is no longer just a ledger of numbers, it is a reflection of leadership, equity, and the evolving social contract between government and citizens. States that pair revenue ambition with transparency, inclusive policy, and responsible spending will not only expand their fiscal base but also deepen public trust. However, when digital reforms serve merely to inflate revenue figures without improving service delivery or accountability, the result is a hollow victory.
Enugu, Bayelsa, and Kano Lead Nigeria’s 2024 Revenue Surge
The 2024 Internally Generated Revenue (IGR) map of Nigeria’s sub-nationals reveals stark contrasts and rising fiscal ambition. Lagos, shaded in deep blue, surged past ₦1.26 trillion, while Yobe barely crossed ₦11 billion, highlighting the uneven revenue landscape.
According to the National Bureau of Statistics (NBS), total internally generated revenue for sub-nationals rose to ₦3.633 trillion in 2024, up from ₦2.427 trillion in 2023 and ₦1.926 trillion in 2022. As such, the cumulative growth rate jumped from 26.03 per cent in 2023 to 49.70 per cent in 2024, signalling a net gain of 23.67 per cent. Ten sub-nationals consistently led the IGR charge, contributing 74.53 per cent of the national total in 2024 (₦2.71 trillion).
Lagos remained dominant, accounting for 34.72 per cent of the national IGR and 46.59 per cent of the top 10 in 2024. Rivers followed with ₦317.30 billion, and the FCT ranked third with ₦282.36 billion. Ogun held fourth place, while Enugu made a dramatic entrance at fifth with ₦180.50 billion, displacing Delta, Edo, Akwa Ibom, Kano, and Kaduna. Akwa Ibom climbed to eighth, Kano re-entered at ninth, and Kaduna rounded out the top 10.
Twelve (12) states rotated through the top 10 IGR performers between 2022 and 2024 based on contribution to total national IGR. Oyo and Kwara exited the top 10 in 2024, suggesting either signs of fiscal stagnation or being outpaced by faster-growing states. Ogun’s slight decline contrasted with Akwa Ibom’s quiet ascent.
A deeper dive into percentage growth dynamics shows that 23 sub-nationals posted significant IGR gains in 2024. Enugu led with a staggering 415.01 per cent growth, driven by aggressive reforms, digital systems, and expanded revenue streams. Bayelsa followed with 198.26 per cent, and Kano rebounded with 112.1 per cent. Osun and Jigawa gained 82.63 per cent and 81.92 per cent respectively. Other notable performers included Taraba, Akwa Ibom, Abia, Rivers, Borno, and Sokoto at 54.48 per cent, 51.41 per cent, 50.54 per cent, 49.30 per cent, 40.86 per cent, and 40.01 per cent respectively.
States like Oyo, Niger, Lagos, Anambra, and Gombe posted gains of between 24.9 per cent and 39.04 per cent, while Kebbi, Imo, and Ogun grew modestly. Kaduna, Delta, and Edo recorded sub-10 per cent increases, and Zamfara barely moved at 0.85 per cent.
On the contrast, 14 sub-nationals experienced IGR declines. Ebonyi suffered the steepest drop, plunging from 148.19 per cent growth in 2023 to -57.27 per cent in 2024, signifying a net loss of -205.46 per cent. Ekiti and Katsina fell by -78.76 per cent and -61.39 per cent respectively. Ondo and Kwara posted reversals of -51.84 per cent and -47.43 per cent. Plateau and the FCT lost momentum, declining by -41.78 per cent and -35.98 per cent. Others with negative growth included Kogi, Bauchi, Nasarawa, Benue, Adamawa, Yobe, and Cross River.
These declines underscore the volatility of sub-national revenue generation and the risks of relying on one-time inflows or weak enforcement. They highlight the need for stronger fiscal planning, digitalisation, and diversification.
Regionally, the South-East led with an average growth of 60.87 per cent, followed by the South-South at 51.92 per cent and North-West at 28.96 per cent. The North-East posted 14.26 per cent, while the South-West managed just 5.22 per cent. In the North-Central, despite Niger’s 31.88 per cent gain, the region ranked lowest with a -20.42 per cent average decline as all other sub-nationals in the zone recorded negative growth.
Nigeria’s IGR performance offers both a scoreboard and a mirror — revealing which states are innovating, which are stagnating, and the fiscal implications for development.
Balancing Revenue Ambition with Equity, Trust, and Economic Impact
The surge in Internally Generated Revenue (IGR) across many sub-nationals in 2023 and 2024 offers clear gains for governance and taxpayers alike. States like Enugu, Bayelsa, and Kano now have greater fiscal space to invest in infrastructure, education, and healthcare, enabling more responsive, localised development. A broader tax base also allows for a fairer distribution of the tax burden, with more contributors meaning lighter individual loads and stronger voluntary compliance. However, without transparency and citizen engagement, rising revenues risk mismanagement or diversion, eroding trust and weakening accountability. Wide adoption of digital revenue platforms can help close these gaps by curbing leakages, reducing arbitrary charges, and making the system more efficient and transparent.
Higher IGR demands higher accountability. In top-performing states, citizens expect visible returns on their taxes, pushing governments toward greater transparency. States that embrace automation and reform strengthen the link between taxation and service delivery. Crucially, digitisation must cut both ways — not just boosting revenue collection, but also enhancing service delivery and tracking how funds are spent matching by open contracting reforms. The Open Contracting Data Standards (OCDS) provide a framework, not a platform, for governments to structure and publish expenditure data across the entire contracting lifecycle, from planning to implementation. When citizens, businesses, and civil society can access and analyse this data, public spending becomes more transparent and accountable. The timely release of budget performance reports and audited financial statements should be standard practice to build trust and drive efficiency. These reforms not only strengthen fiscal governance but also foster voluntary tax compliance and deepen citizen–government trust.
Crucially, high IGR doesn’t guarantee better services, as rapid IGR growth brings its own set of challenges. Aggressive tax enforcement can fuel perceptions of over-taxation, especially when public services lag behind. In many states, rising levies on businesses drive up consumer prices, straining household budgets. When revenue gains come from higher service charges like land use fees, they often hit low-income residents hardest, thereby deepening poverty.
Ultimately, Nigeria’s IGR landscape is no longer just a ledger of numbers, it is a reflection of leadership, equity, and the evolving social contract between government and citizens. States that pair revenue ambition with transparency, inclusive policy, and responsible spending will not only expand their fiscal base but also deepen public trust. However, when digital reforms serve merely to inflate revenue figures without improving service delivery or accountability, the result is a hollow victory. The true measure of any revenue drive lies not in how much is collected, but in how visibly it transforms lives. As governors shape the next chapter of fiscal strategy, they must lead with empathy, govern with integrity, and spend with purpose. This is because every naira collected carries the weight of public hope, and every budget line should echo the aspirations of the people.
Okelue David Ugwunta is a Nigerian university lecturer and an economic planning specialist.