REPORTS · OPEN DATA

Open data

Revenue data published as data, not as a picture of a table in a PDF. Monthly collections by category, revenue head, MDA and local government area, under an open licence, for anyone who wants to check our arithmetic.

Why we publish it

A revenue service asks citizens to hand over money on the strength of a promise about what happens to it. The least it can do in return is publish what it received, in a form that can be examined rather than merely admired. Every figure quoted anywhere on this site comes from the datasets below, and anyone who wants to reproduce a chart, check a total or challenge a trend can do so without asking our permission.

The data is aggregated, never personal. Collections are published by revenue head, by collecting MDA, by local government area and by month. No dataset contains a taxpayer name, a TIN, an address or any figure attributable to an identifiable person or business — that information is confidential under the Personal Income Tax Act and protected under the Nigeria Data Protection Act.

Datasets are published monthly, within fifteen working days of the end of the month, after the reconciliation for that month has closed. Figures for the most recent month are marked provisional until the quarterly reconciliation confirms them, and revisions are logged rather than made silently.

Available datasets

Dataset	Granularity	Period covered	Format	Updated
Monthly collections by revenue category	Category × month	2019 – present	CSV, JSON	Monthly
Monthly collections by revenue head	Head code × month	2021 – present	CSV, JSON	Monthly
Collections by collecting MDA	MDA × month	2019 – present	CSV, JSON	Monthly
Collections by local government area	LGA × month	2020 – present	CSV, JSON	Monthly
Collections by payment channel	Channel × month	2021 – present	CSV, JSON	Monthly
Registered taxpayers by type and LGA	Type × LGA × quarter	2020 – present	CSV, JSON	Quarterly
Vehicles licensed by category and LGA	Category × LGA × month	2021 – present	CSV, JSON	Monthly
Schedule of approved revenue heads	Head code	Current year	CSV, JSON	On gazette
Budget target versus actual	Head × year	2019 – present	CSV	Quarterly
Objections received and decided	Ground × quarter	2022 – present	CSV	Quarterly
Service standard attainment	Standard × month	2022 – present	CSV	Monthly
Enumeration captures by LGA and ward	Ward × exercise	2023 – present	CSV, GeoJSON	Per exercise

Licence and terms of use

Published under an open licence: you may copy, adapt and redistribute the data, including commercially.
Attribution is required — cite the State Internal Revenue Service and the dataset name and version.
The data must not be presented in a way that implies the Service endorses your analysis or conclusions.
Provisional figures are marked as such and must be described as provisional if reproduced.
Revisions are logged in a changelog published with each dataset; always cite the version you used.
The datasets contain no personal data and must not be combined with other sources in an attempt to identify a taxpayer.
No warranty is given as to fitness for any particular purpose.

Questions about the data

Why do the monthly figures sometimes change after publication?

Because reconciliation continues after a month closes. A payment made at a bank counter on the last day of a month may settle in the following month, and an unmatched payment may be allocated to the correct head weeks later. Revisions are logged in the dataset changelog rather than made silently.

Why is there no taxpayer-level data?

Taxpayer information is confidential under the Personal Income Tax Act and is personal data under the Nigeria Data Protection Act. The Service publishes aggregates only, and the aggregation thresholds are set so that a small cell cannot be used to infer an individual figure.

Can I get data going further back?

Data before 2019 exists but not in a form that can be published with confidence — much of it predates the single revenue ledger and cannot be reconciled to the audited accounts head by head. Requests for specific historical figures are handled by the Director of Collection & Accounts.

Do the figures reconcile to the audited accounts?

Yes. The annual totals in these datasets agree with the revenue figures in the State’s audited financial statements. Where a timing difference arises between the revenue ledger and the treasury account, it is explained in the notes accompanying the annual dataset.

Is there an API?

A read-only JSON endpoint is available for each dataset on request from the Director of Corporate Services & ICT. It is rate-limited and requires a key, purely to keep the service stable rather than to restrict access.

Explore the data visually first

Collections by year, month, category, MDA and local government area, charted with ranked tables.

IGR performance Annual report