REPORTS · PERFORMANCE
What the State collected
Internally generated revenue by year, month, revenue category, collecting ministry and local government area. Every figure on this page comes from the same datasets published on the open data portal, and can be reproduced from them.
IGR collected
₦58.4B
Financial year 2025
Against target
104.3%
Target ₦56.0B
Cost of collection
4.1%
Down from 4.6% in 2024
Collected electronically
96%
Up from 43% in 2019
Collections by year
Seven years of internally generated revenue, as reported in the audited accounts.
Collections by month, 2025
March and June peak on the return and land use charge deadlines.
Year on year
| Year | IGR collected | Growth | Relative scale |
|---|---|---|---|
| 2019 | ₦23,100,000,000 | — |
|
| 2020 | ₦24,900,000,000 | +7.8% |
|
| 2021 | ₦29,600,000,000 | +18.9% |
|
| 2022 | ₦34,200,000,000 | +15.5% |
|
| 2023 | ₦41,900,000,000 | +22.5% |
|
| 2024 | ₦49,700,000,000 | +18.6% |
|
| 2025 | ₦58,400,000,000 | +17.5% |
|
Share by revenue category
Personal income tax alone accounts for over half of all State revenue.
Ranked by collections
| # | Category | Collections | Share |
|---|---|---|---|
| 1 | Taxes | ₦31,400,000,000 | 53.8% |
| 2 | Motor Licensing | ₦11,200,000,000 | 19.2% |
| 3 | Fees | ₦5,900,000,000 | 10.1% |
| 4 | Levies | ₦4,400,000,000 | 7.5% |
| 5 | Licences | ₦2,600,000,000 | 4.5% |
| 6 | Rent on Government Property | ₦1,400,000,000 | 2.4% |
| 7 | Fines & Penalties | ₦900,000,000 | 1.5% |
| 8 | Earnings & Sales | ₦600,000,000 | 1% |
| TOTAL | ₦58,400,000,000 | 100% | |
How to read this. Growth in the Taxes category came entirely from base widening — 183,000 new registrations and 340 employer audits — rather than from any rate increase. No State rate was raised during the year. The Earnings & Sales fall reflects a one-off vehicle auction in the prior year that was not repeated.
Collections against target by collecting MDA
Targets are set in the annual State Appropriation Law.
MDA performance table
| # | Collecting MDA | Target | Actual | Attainment | Share of IGR |
|---|---|---|---|---|---|
| 1 | State Internal Revenue Service | ₦29,800,000,000 | ₦31,400,000,000 | 105.4% | 53.8% |
| 2 | Motor Licensing Authority | ₦10,900,000,000 | ₦11,200,000,000 | 102.8% | 19.2% |
| 3 | Ministry of Lands & Survey | ₦4,900,000,000 | ₦4,600,000,000 | 93.9% | 7.9% |
| 4 | Urban Planning & Development Authority | ₦3,500,000,000 | ₦3,800,000,000 | 108.6% | 6.5% |
| 5 | Signage & Advertisement Agency | ₦1,900,000,000 | ₦2,100,000,000 | 110.5% | 3.6% |
| 6 | Ministry of Health | ₦1,700,000,000 | ₦1,600,000,000 | 94.1% | 2.7% |
| 7 | Environmental Protection Agency | ₦1,100,000,000 | ₦1,200,000,000 | 109.1% | 2.1% |
| 8 | State Water Board | ₦1,000,000,000 | ₦900,000,000 | 90% | 1.5% |
| 9 | Ministry of Education | ₦600,000,000 | ₦700,000,000 | 116.7% | 1.2% |
| 10 | State Fire Service | ₦400,000,000 | ₦500,000,000 | 125% | 0.9% |
| 11 | Other MDAs | ₦200,000,000 | ₦400,000,000 | 200% | 0.7% |
Collections by local government area
Where revenue was raised, across all twenty local government areas.
Ranked by collections
| # | Local government area | Collections | Registered taxpayers | Share | Relative scale |
|---|---|---|---|---|---|
| 1 | Kano Municipal | ₦12,640,000,000 | 218,400 | 21.6% |
|
| 2 | Nassarawa | ₦7,120,000,000 | 141,200 | 12.2% |
|
| 3 | Fagge | ₦6,480,000,000 | 132,900 | 11.1% |
|
| 4 | Tarauni | ₦4,910,000,000 | 98,600 | 8.4% |
|
| 5 | Dala | ₦4,260,000,000 | 104,300 | 7.3% |
|
| 6 | Gwale | ₦3,880,000,000 | 91,700 | 6.6% |
|
| 7 | Kumbotso | ₦3,410,000,000 | 84,200 | 5.8% |
|
| 8 | Ungogo | ₦3,040,000,000 | 79,500 | 5.2% |
|
| 9 | Dawakin Tofa | ₦1,910,000,000 | 48,300 | 3.3% |
|
| 10 | Bichi | ₦1,780,000,000 | 45,100 | 3% |
|
| 11 | Wudil | ₦1,540,000,000 | 39,800 | 2.6% |
|
| 12 | Gezawa | ₦1,320,000,000 | 34,600 | 2.3% |
|
| 13 | Minjibir | ₦1,180,000,000 | 31,200 | 2% |
|
| 14 | Gaya | ₦1,060,000,000 | 28,400 | 1.8% |
|
| 15 | Bebeji | ₦940,000,000 | 25,700 | 1.6% |
|
| 16 | Rano | ₦880,000,000 | 23,900 | 1.5% |
|
| 17 | Garko | ₦760,000,000 | 21,300 | 1.3% |
|
| 18 | Karaye | ₦690,000,000 | 19,800 | 1.2% |
|
| 19 | Rimin Gado | ₦520,000,000 | 15,400 | 0.9% |
|
| 20 | Tofa | ₦460,000,000 | 14,100 | 0.8% |
|
Share of collections by payment channel
Ninety-six per cent of revenue now arrives electronically.
Channel breakdown
The designated cash office at Revenue House accounts for almost the whole of the residual four per cent. The Board has decided to retain it: withdrawing cash entirely would exclude taxpayers who have no other means.
Notes on these figures
- Figures are for the financial year ended 31 December 2025 and agree with the revenue figures in the State’s audited financial statements.
- Monthly figures are published within fifteen working days of month end, after reconciliation for that month has closed.
- Revisions arising from late settlement or reallocation are logged in the dataset changelog rather than made silently.
- No dataset behind this page contains taxpayer-level information; all figures are aggregates.