REPORTS · BUDGET
Budget performance
The annual Appropriation Law sets a revenue target for each head and each collecting agency. This page reports performance against those targets — including the heads that under-performed, and why.
How targets are set and measured
Each year the State Appropriation Law contains a revenue estimate by head. Those estimates are built from the previous year’s outturn, the enumeration pipeline, any rate change gazetted for the year and the expected effect of specific measures — a new collection channel, an audit programme, a revaluation. The Service holds the aggregate target, and each director holds the share attributable to their directorate.
Performance is reported monthly to the Board and quarterly to the State House of Assembly Committee on Finance. A head performing below eighty per cent of its pro-rated target for two consecutive quarters is placed under review by the Board’s Technical & Rates Committee, which examines whether the shortfall is administrative, whether the estimate was unrealistic, or whether the head has ceased to be worth collecting.
That last question is asked more often than one might expect. Several small heads cost more to administer than they yield, and the Board has retired four of them since 2023. A revenue head that consumes more officer time than it produces is not a revenue head; it is a nuisance to the taxpayer and a cost to the State.
Performance against target by category, 2025
| Category | Target | Actual | Variance | Attainment |
|---|---|---|---|---|
| Taxes | ₦29.8 billion | ₦31.4 billion | +₦1.6 billion | 105.4% |
| Motor Licensing | ₦10.9 billion | ₦11.2 billion | +₦0.3 billion | 102.8% |
| Fees | ₦6.1 billion | ₦5.9 billion | −₦0.2 billion | 96.7% |
| Levies | ₦4.0 billion | ₦4.4 billion | +₦0.4 billion | 110.0% |
| Licences | ₦2.5 billion | ₦2.6 billion | +₦0.1 billion | 104.0% |
| Rent on Government Property | ₦1.5 billion | ₦1.4 billion | −₦0.1 billion | 93.3% |
| Fines & Penalties | ₦0.8 billion | ₦0.9 billion | +₦0.1 billion | 112.5% |
| Earnings & Sales | ₦0.4 billion | ₦0.6 billion | +₦0.2 billion | 150.0% |
| Total | ₦56.0 billion | ₦58.4 billion | +₦2.4 billion | 104.3% |
Performance by collecting MDA, 2025
| MDA | Target | Actual | Attainment | Status |
|---|---|---|---|---|
| State Internal Revenue Service | ₦29.8 billion | ₦31.4 billion | 105.4% | Above target |
| Motor Licensing Authority | ₦10.9 billion | ₦11.2 billion | 102.8% | Above target |
| Ministry of Lands & Survey | ₦4.9 billion | ₦4.6 billion | 93.9% | Below target |
| Urban Planning & Development Authority | ₦3.5 billion | ₦3.8 billion | 108.6% | Above target |
| Signage & Advertisement Agency | ₦1.9 billion | ₦2.1 billion | 110.5% | Above target |
| Ministry of Health | ₦1.7 billion | ₦1.6 billion | 94.1% | Below target |
| Environmental Protection Agency | ₦1.1 billion | ₦1.2 billion | 109.1% | Above target |
| State Water Board | ₦1.0 billion | ₦0.9 billion | 90.0% | Below target |
| Ministry of Education | ₦0.6 billion | ₦0.7 billion | 116.7% | Above target |
| State Fire Service | ₦0.4 billion | ₦0.5 billion | 125.0% | Above target |
| Other MDAs | ₦0.2 billion | ₦0.4 billion | 200.0% | Above target |
Where performance fell short, and why
Three areas under-performed. Land administration fees at the Ministry of Lands & Survey came in at 93.9 per cent, principally because the digitisation of the land register took two quarters longer than planned and title searches could not be processed at the expected rate during the migration. The backlog was cleared in the first quarter of 2026.
Health facility licensing reached 94.1 per cent. The shortfall is almost entirely accounted for by facilities that closed or ceased operating during the year and were not replaced on the register. This is a base issue rather than a collection issue, and the 2026 estimate has been revised accordingly.
Water Board receipts reached 90.0 per cent, reflecting the suspension of bulk commercial supply in two zones during main replacement works. Supply resumed in the fourth quarter.
Earnings and sales exceeded target by half, which is not a success: it reflects an unusually large auction of unserviceable Government vehicles rather than any recurring improvement, and the 2026 estimate has not been increased on the strength of it.
Cost of collection
| Year | Revenue collected | Cost of collection | As a percentage | Change |
|---|---|---|---|---|
| 2021 | ₦29.6 billion | ₦1.95 billion | 6.6% | — |
| 2022 | ₦34.2 billion | ₦2.05 billion | 6.0% | −0.6pp |
| 2023 | ₦41.9 billion | ₦2.18 billion | 5.2% | −0.8pp |
| 2024 | ₦49.7 billion | ₦2.29 billion | 4.6% | −0.6pp |
| 2025 | ₦58.4 billion | ₦2.39 billion | 4.1% | −0.5pp |
The full data
Monthly collections by category, MDA and local government area, downloadable under an open licence.