LAGOS State has emerged as Nigeria’s clear leader in Internally Generated Revenue (IGR) per person, while Kebbi State sits at the bottom of the ranking, according to the latest State Performance Index 2026 released by Statisense.
The data reveals a stark disparity in how effectively states convert economic activity into public revenue relative to their populations.
Lagos recorded an IGR per capita of N74,987, more than double that of second-placed Enugu (N32,188) and nearly 29 times higher than Kebbi’s N2,597. Ogun followed in third place with N29,213, while Bayelsa (N25,912) and Delta (N18,600) completed the top five. Other strong performers included Edo and Osun (both N16,781), Kwara (N16,298), Nasarawa (N13,490), and Akwa Ibom (N10,597).
At the other end of the spectrum, Kebbi’s N2,597 per person placed it last among the ranked states. Yobe (N2,649), Benue (N2,866), Imo (N2,895), and Sokoto (N3,470) occupied the next four positions from the bottom. Several northern states, including Bauchi, Adamawa, Kano, Taraba, Zamfara, and Niger, also featured among the lowest performers, with figures ranging between N3,780 and N4,615.
The report excluded the Federal Capital Territory and Rivers State. Analysts note that the wide gap underscores structural differences in economic bases, tax administration capacity, and the size of formal sectors across the federation. South-West and South-South states dominate the upper half of the table, while North-West and North-East states are heavily represented at the lower end.
Experts say the figures highlight the urgent need for lagging states to broaden their tax nets, improve compliance, and diversify revenue sources beyond federal allocations.
Lagos’s dominant position continues to reflect its status as Nigeria’s commercial hub, with a large formal economy and relatively efficient revenue agencies.
The ranking is expected to intensify discussions around fiscal federalism and the capacity of states to fund development independently. As competition for investment and talent grows, the ability to generate sustainable internal revenue is increasingly viewed as a critical measure of state performance and long-term viability.