Internally_Generated_Revenue_At_State_Level_Q1_-_Q3_2017_

Internally Generated
Revenue At State Level
(Q1 - Q 3 2017)
Report Date: December 2017
NATIONAL BUREAU OF STATISTICS

Contents
E x e c u t i v e S u m m a r y .................................................................................................................................................................. 1
In t e r n a lly G e n e r a te d R e v e n u e A t S t a t e L e v e l Q 1 - Q 3 2 0 1 7
Abia....................................................................................................................................................................................................................... 2
Adamawa................................................................................................................................................................................................................ 3
Akwa Ibom.............................................................................................................................................................................................................. 4
Anambra.................................................................................................................................................................................................................. 5
Bauchi..................................................................................................................................................................................................................... 6
Bayelsa.................................................................................................................................................................................................................... 7
Benue..................................................................................................................................................................................................................... g
Borno..................................................................................................................................................................................................................... 9
Cross River................................................................ 10
Delta....................................................................................................................................................................................................................... 11
Ebonyi..................................................................................................................................................................................................................... ^2
Edo 13
Ekiti....................................................................................................................................................................................................................... 14
Enugu..................................................................................................................................................................................................................... 15
Gombe................................................................................................................................................................................................................... 16
Imo........................................................................................................................................................................................................................ •Yj
Jigawa....................................................................
Kaduna................................................................................................................................................................................................................... 19
Kano...................................................................................................................................................................................................................... 20
Katsina
Kebbi..................................................................................................................................................................................................................... 22
Kogi........................................................................................................................................................................................................................ 23
Kwara..................................................................................................................................................................................................................... 24
Lagos..................................................................................................................................................................................................................... 25
Nassarawa........................................................................................................................................
Niger..................................................................................................................................................................................................................... 27
Ogun...................................................................................................................................................................................................................... 2g
Ondo 29
Osun........................................................................................................................................................................................................................ 30
Oyo........................................................................................................................................................................................................................ 31
Plateau............................................................................................................................................
Rivers
Sokoto................................................................................................................................................................................................................... 34
Taraba..................................................................................................................................................................................................................... 35
Yobe........................................................................................................................................................................................................................ 36
Zamfara............................................................................................................................................
Total States
M e t h o d o l o g y ....................................................................................................................................................................................... 39
A p p e n d i x .................................................................................................................................................................................................. 41
A c k n o w l e d g e m e n t s / C o n t a c t s .................................................................................................................................... 44
Executive Summary
The National Bureau of Statistics Publishes Internally Generated Revenue at State level for Q3 2017.
A total of N159.32bn was generated by States in Q3 2017 while the Q3 2017 Y TD revenue generated by
states was put at N491.01bn. This excludes Rivers, Sokoto, Nasarawa, Niger, Kwara, Kano,Katsina, Kebbi,
Gombe, Edo, Born, Bauchi, Adamawa, Abia and Anambra States (represented by -) who have not yet
reported their IGR figures for Q3 2017.
A shortfall of N316.91 bn was recorded as at Q3 2017 when you compared the full year 2016 and Q3 2017
Y TD IGR figures of all states. States like Bayelsa, Benue, Ekiti, Enugu and Jigawa have already surpassed
their total 2016 IGR figures as of Q3 2017. *Note that Rivers, Sokoto, Nasarawa, Niger, Kwara, Kano,
Katsina, Kebbi, Gombe, Edo, Born, Bauchi, Adamawa, Abia and Anambra (represented by -) have not yet
reported for Q3 2017 so have no analysis here.
The full year 2016 state IGR figure of N807.92bn excludes Anambra, Ebonyi and Rivers states who are yet to
report on details for either one or all of the last 3 years.
As at half year 2017, total revenue generated by states was put at N409.09bn as against N392.06bn in 2016.
This represents an average growth of 4.34%. 26 States are doing better with IGR by Q2 2017 compared to
Q2 2016 and this excludes Rivers (represented by -) who have not yet reported IGR details for Q2 2017 and
who have not reported details for either one of all of the last 3 years.
The net FAAC allocation in half year 2017 (N744.4bn) was 181% higher than IGR for same period in Q2 2017
(N396.9bn) excluding IGR for Anambra, Rivers and Ebonyi states. If we remove FAAC for these 3 states
without IGR records then net FAAC allocation by Q2 2017 (N664.8 bn) was 165% higher than total IGR for
states with records by Q2 2017.
The total revenue available to states was put at N1.10trn and these excludes IGR information for Rivers
State (represented with -).
Internally Generated Revenue At State Level Q1 - Q3 2017

INTERNALLY GENERATED REVENUE
AT STATE LEVEL Q1 - Q3 2017
ABIA STATE
Land Area: 2,440 sq mi
TOTAL STATE GENERATED REVENUE
Half Year 2016
N6,674,722,131.86
TOTAL STATE IGR 2016 TOTAL STATE IGR Q3 2017 YTD (MINUS) 2016
►
N12,694,839,539.40
TOTAL REVENUE AVAILABLE TO STATES AN DEBT PRO FILE AS AT HALF Y EA R Q2 2017
TOTAL STATE GENERATED REVENUE NGN NET FACC ALLOCATION NGN TOTAL REVENUE AVAILABLE NGN
N7,954,890,490.00 N16,696,526,143.21 N24,651,416,633.21
2
ADAMAWA STATE
Land Area: 14, 254 sq mi

Half Year 2017 Half Year 2016
N2,367,699,532.93 N3,793,162,871 00 I
►
N5,788,979,592.34
N2,367,699,532.93 N15,913,950,240.45 N18,281,649,773.38
3
AKWAIBOM STATE

Half Year 2016
N8,295,876,237 00 I
■
a. r~
o Half Year Growth

Q3 2017
N3,316,185,055.
"0|
Q3 2017 YTD
N10,642,567,592 00
►
N23,269,750,752.08 N-12,627,183,160.08
N7,326,382,537.00 N68,893,367,827.33 N76,219,750,364.33
4
Intemally Generated Revenue At State Level Q1 - Q3 2017
ANAMBRA STATE

Half Year 2016
N7,396,560,094.34
N17,863,480,092.06
5
BAUCHI STATE

N3,407,156,605.26 N2,696,860,998 00 I
►
N8,677,265,878.00
N3,407,156,605.26 N16,156,327,069.65 N19,563,483,674.91
6
BAYELSA STATE

N5,403,977,808.47 N3,705,166,312.27
o Half Year Growth

Q3 2017
N4,322,379,822.
°4
Q3 2017 YTD
N9,726,357,630.47
►
N7,905,458,280.30 N1,820,899,350.17
N5,403,977,808.47 N46,589,746,012.42 N51,993,723,820.89
7
BENUE STATE
Land Area: 13,150 sq m

N7,472,792,088.93 N4,444,157,002.60
o Half Year Growth

Q3 2017
N2,321,111,301.08
Q3 2017 YTD
N9,793,903,390.01
►
N9,556,495,064.33 N237,408,325.68
N7,472,792,088.93 N16,708,023,308.52 N24,180,815,397.45
8
BORNO STATE

N2,650,508,027.65 N1,262,241,448.42
o Half Year Growth

Q3 2017 Q3 2017 YTD
►
N2,675,723,063.89
N2,650,508,027.65 N19,860,662,402.26 N22,511,170,429.91
9
CROSS RIVER STATE

N6,617,965,537.87 N6,772,087,129.49
o Half Year Growth
-
Q3 2017
N2,839,257,135.81
Q3 2017 YTD
N9,457,222,673.68
►
N14,776,808,331.83 N-5,319,585,658.15
N6,617,965,537.87 N8,862,553,272.44 N15,480,518,810.31
10
DELTA STATE

N25,103,484,725.03 N22,446,554,864.37
o Half Year Growth

Q3 2017
N13,024,227,534.79
Q3 2017 YTD
N38,127,712,259.82
►
N44,057,915,472.72 N-5,930,203,212.90
N25,103,484,725.03 N41,657,859,407.54 N66,761,344,132.57
11
EBONYI STATE

N3,150,448,027.70 N5,516,236,256 00 I
"V
o Half Year Growth
'4 "l
Q3 2017
N1,637,290,965.59
Q3 2017 YTD
N4,787,738,993.29
►
N2,342,092,225.07 N2,445,646,768.22
N3,150,448,027.70 N15,427,222,642.01 N18,577,670,669.71
12
EDO STATE

N13,015,045,733.72 N10,337,892,482.15
►
N23,041,425,599.71
N13,015,045,733.72 N13,422,506,141.47 N26,437,551,875.19
13
EKITI STATE

N2,457,985,853.24 N1,194,899,968.31
o Half Year Growth
“
Q3 2017
N1,339,201,964.58
Q3 2017 YTD
N3,797,187,817.82
►
N2,991,041,855.48 N806,145,962.34
N2,457,985,853.24 N10,231,792,824.04 N12,689,778,677.28
14
ENUGU STATE

Half Year 2016
N6,335,188,321 00 I
"V
o Half Year Growth

Q3 2017
N4,760,304,537.
"o|
Q3 2017 YTD
N17,168,208,445 00
►
N14,235,512,227.00 N2,932,696,218.00
N12,407,903,908.00 N16,108,378,115.06 N28,516,282,023.06
15
GOMBE STATE

N1,699,449,806.03 N1,783,274,479.24
o Half Year Growth

HI
Q3 2017 Q3 2017 YTD
►
N2,941,438,110.63
N1,699,449,806.03 N12,994,516,643.98 N14,693,966,450.01
16
IMO STATE

N4,227,842,511.28 N2,713,519,569.98
o Half Year Growth

Q3 2017
N1,642,936,322.76
Q3 2017 YTD
N5,870,778,834.04
►
N5,871,026,976.75 N-248,142.71
N4,227,842,511.28 N16,184,769,568.29 N20,412,612,079.57
17
JIGAWA STATE

N1,668,759,305.06
o Half Year Growth

Q3 2017
N1,600,955,245.62
Q3 2017 YTD
N5,149,704,729.62
►
N3,535,349,908.61 N1,614,354,821.01
N3,548,749,484.00 N19,755,061,755.93 N23,303,811,239.93
18
KADUNA STATE

N9,637,190,364.12 N7,748,573,326.42
o Half Year Growth

2* 37%
Q3 2017
N6,345,109,568.30
Q3 2017 YTD
N15,982,299,932.42
►
N23,024,006,940.00 N-7,041,707,007.58
N9,637,190,364.12 N21,657,649,967.00 N31,294,840,331.12
19
KANO STATE

N11,107,753,040.09 N17,230,629,560.72
►
N30,959,027,531.92
N11,107,753,040.09 N28,565,453,477.10 N39,673,206,517.19
20
KATSINA STATE

N2,782,536,380.76 N2,755,698,238.04
►
N5,545,900,833.33
N2,782,536,380.76 N20,518,042,836.91 N23,300,579,217.67
21
KEBBI STATE

N2,281,814,873.80 N1,565,159,612.22
o Half Year Growth

Q3 2017 Q3 2017 YTD
►
N3,132,343,261.58
N2,281,814,873.80 N17,056,996,088.75 N19,338,810,962.55
22
KOGI STATE

N4,919,298,641.98 N3,864,007,643.39
o Half Year Growth
“
Q3 2017
N8,226,487,332.69
Q3 2017 YTD
N13,145,785,974.67
►
N9,569,124,487.16 N3,576,661,487.51
N4,919,298,641.98 N16,914,901,008.14 N21,834,199,650.12
23
KWARA STATE

N10,676,489,600.45 < > N8,229,330,228.34
►
N17,253,829,559.51
N10,676,489,600.45 N14,105,289,697.88 N24,781,779,298.33
24
LAGOS STATE

N168,025,303,441.7 N150,596,076,871.9
o Half Year Growth
” *
Q3 2017
N73,744,991,387.27
Q3 2017 YTD
N241,770,294,828.9
I
►
N302,425,091,964.78 N-60,654,797,135.81
N168,025,303,441.70 N39,607,197,927.65 N207,632,501,369.35
25
NASARAWA STATE

N3,541,545,541.08 N1,047,216,746 00 I
►
N3,402,616,062.14
N3,541,545,541.08 N15,059,648,858.73 N18,601,194,399.81
26
NIGER STATE

N3,185,476,752.90 N2,877,514,521 00 I
"V
o Half Year Growth 10.70%^)

Q3 2017 Q3 2017 YTD
►
N5,881,584,409.47
N3,185,476,752.90 N18,226,897,988.22 N21,412,374,741.12
27
OGUN STATE
Land Area: 6,556.23 sq mi

N39,849,644,684.39 N28,149,481,840.76
o Half Year Growth
4 ,s“
Q3 2017
N16,913,911,055.36
Q3 2017 YTD
N56,763,555,739.75
►
N72,983,120,003.85 N-16,219,564,264.10
N39,849,644,684.39 N10,397,872,558.33 N50,247,517,242.72
28
ONDO STATE

N5,078,010,539.09 N3,888,108,415.27
o Half Year Growth

Q3 2017
N2,726,730,441.85
Q3 2017 YTD
N7,804,740,980.94
►
N8,684,406,578.63 N-879,665,597.69
N5,078,010,539.09 N20,711,753,958.10 N25,789,764,497.19
29
OSUN STATE

N4,014,530,700.26 N4,480,169,796.26
o Half Year Growth

Q3 2017
N2,471,993,526.19
Q3 2017 YTD
N6,486,524,226.45
►
N8,884,756,040.35 N-2,398,231,813.90
N4,014,530,700.26 N2,643,926,870.58 N6,658,457,570.84
30
OYO STATE

N10,818,648,986.70 N7,831,757,412.37
o Half Year Growth

Q3 2017
N5,657,505,834.93
Q3 2017 YTD
N16,476,154,821.63
►
N18,879,084,132.00 N-2,402,929,310.37
N10,818,648,986.70 N18,786,389,891.91 N29,605,038,878.61
31
PLATEAU STATE
%
N5,111,211,378.96 N4,545,377,998.47
o Half Year Growth . 45%

Q3 2017
N2,512,723,863.76
Q3 2017 YTD
N7,623,935,242.72
►
N9,191,372,277.87 N-1,567,437,035.15
N5,111,211,378.96 N11,842,748,302.21 N16,953,959,681.17
32
RIVERS STATE

N41,050,649,204.22
o Half Year Growth

Q3 2017 Q3 2017 YTD
►
N85,287,038,971.02
N53,498,522,130.18
33
SOKOTO STATE

N3,702,247,581.97 N3,112,224,061.27
►
N4,545,765,527.76
N3,702,247,581.97 N18,402,009,186.14 N22,104,256,768.11
34
TARABA STATE

N2,985,941,401.76 N2,052,569,760.34
o Half Year Growth 4 , 47%

Q3 2017
N1,504,282,205.93
Q3 2017 YTD
N4,490,223,607.69
►
N5,895,538,974.32 N-1,405,315,366.63
N2,985,941,401.76 N14,114,793,001.52 N17,100,734,403.28
35
YOBE STATE

N1,483,339,483.64 N1,900,110,415.81
o Half Year Growth

Q3 2017
N1,126,439,607.19
Q3 2017 YTD
N2,609,779,090.83
►
N3,240,867,567.79 N-631,088,476.96
N1,483,339,483.64 N16,965,453,889.43 N18,448,793,373.07
36
Intemally Generated Revenue At State Level Q1 - Q3 2017
ZAMFARA STATE

N2,060,136,251.33 N2,102,917,162.79
o Half Year Growth
-
Q3 2017
N1,282,535,761.06
Q3 2017 YTD
N3,342,672,012.39
►
N4,777,169,537.80 N-1,434,497,525.41
N2,060,136,251.33 N12,051,763,632.72 N14,111,899,884.05
37
ALL STATES TOTAL
%
N409,090,540,669.0 N392,064,732,286.7
o Half Year Growth

Q3 2017
N159,316,560,468.76
Q3 2017 YTD
N491,017,348,824.2
►
N807,923,767,539.42 N-316,906,418,715.21
N409,090,540,669.09 N744,454,054,738.14 N1,100,046,073,277.05
TOTAL EXTERNAL DEBT ($) TOTAL DOMESTIC DEBT NGN
$3,906,611,216.42 N2,847,850,726,291.27
NB: The Q3 2017 and Q3 2017 YTD IGR figures exclude Rivers, Sokoto, Nasarawa, Niger, Kwara, Kano,Katsina, Kebbi, Kogi, Gombe, Edo, Born,
Bauchi, Adamawa, Abia Ebonyi and Anambra States who have not yet reported for Q3 2017.
Also, the domestic and external debt figures are as at Q2 2017
38
Methodology
M e t h o d o lo g y
States IGR data is computed by the National Bureau of Statistics and the Joint Tax Board from official records and submissions by
the 36 State Boards of Internal Revenue. These submissions are then validated and authenticated by the Joint Tax Board which is
chaired by the Federal Inland Revenue Service and has the National Bureau of Statistics and the 36 State Boards of Internal
Revenue as members .
M D A s Revenues
These relate to revenues generated administratively by State MDAs during the course of providing various services to residents
in the State
D ir e c t A s s e s s m e n t
Direct Assessment may relate to a form of personal income tax used to assess tax for self employed individuals. W ith the self
assessed tax, a new tax payer can assess him/herself, and pay the calculated amount. Direct assessment may also relate to those
imposed on businesses especially (informal) by the state authorities based on the size of their activities.
P a y A s Y o u E a rn (P A Y E )
This is a form of personal income tax that refers to tax deducted directly from the wages and salaries of employees operating in the
formal sector All employers in Nigeria are responsible for deducting Pay As You Earn (PAYE) taxes from their employees' earnings.
Road Taxes
Road taxes are daily levies paid by commercial transporters operating within the states
O th e r T axe s
These include various taxes Such as levies on market traders, land registration and other land related fees,development levies on
individuals, pool betting/lottery/gaming fees, stamp duties on individuals etc.
S c h e d u le T o T h e T a x e s A n d L e v ie s
Approved List for Collection) (ACT AMENDMENT) ORDER, 2015.
1. Taxes Collected by the Federal Government

• Company income tax.
• Withholding tax on companies, residents of the Federal Capital Territory, Abuja and non-resident individuals.
• Petroleum profits tax.
• Education Tax.
• Value Added Tax.
• Capital gains tax on residents of the Federal Capital Territory, Abuja, corporate and non-resident individuals.
• National Information Technology Development Levy
• Stamp duties on bodies corporate and residents of the Federal Capital Territory, Abuja.
• Personal income tax in respect of
a) Members of the armed forces.
b) Members of the Nigeria Police Force.
c) Residents of the Federal Capital Territory, Abuja; and
d) Staff of the Ministry of Foreign Affairs and non-resident individuals
2. Taxes and levies collected by the State Government.

• Personal income tax in respect of:
(a) Pay-As-You-Earn (PAYE);
(b) Direct taxation (Self-assessment)
39
• Withholding tax for Individuals
• Capital gains tax for individuals
• Stamp duties on instruments executed by individuals.
• Pools betting, lotteries, gaming and casino taxes.
• Road tax.
• Business premises registration
• Development levy for individuals
• Naming of street registration fees in State Capitals.
• Right of Occupancy fees on lands owned by the State Government.
• Market taxes and levies where State finance is involved.
• Hotel, Restaurant or Event Centre Consumption Tax, where applicable
• Entertainment Tax, where applicable
• Environmental(Ecological) Fee or Levy
• Mining, Milling and Quarry Fees, where applicable
• Animal Trade Tax, where applicable
• Produce Sales Tax, where applicable
• Slaughter or Abattoir Fees, where state finance is involved
• Infrastructure Maintenance Charge or Levy, where applicable
• Fire Service Charge
• Economic Development Levy, where applicable
• Social Services Contribution Levy, where applicable
• Signage and Mobile Advertisement, Jointly collected by States and Local Governments
• Property Tax
• Land use charge, where applicable.
3. Taxes and Levies to be collected by Local Government

• Shops and, kiosks rates
• Tenement rates
• On and off liquor license fees
• Slaughter slab fees.
• Marriage, birth and death registration fees.
• Naming of street registration fee, excluding any street in the State Capital
• Right of Occupancy fee on lands in rural areas, excluding those collectable by the Federal and State Governments.
• Market taxes and levies excluding any market where State Finance is involved.
• Motor Park levies.
• Domestic animal license fees.
• Bicycle, truck, canoe, wheelbarrow and cart fees, other than a mechanically propelled truck.
• Cattle tax payable by cattle farmers only.
• Merriment and road closure levy.
• Radio and television license fees (other than radio and television transmitter).
• Vehicle radio license fee (to be imposed by the local government of the State in which the car is registered.
• Wrong parking charges.
• Public convenience, sewage and refuse disposal fees.
• Customary burial ground permit fees.
• Religious places establishment permit fees.
• Signboard and advertisement permit fees
• W harf Landing Charge, where applicable
40
TOTAL INTERNALLY GENERATED REVENUE Q1 -Q3 2017 NGN
TOTAL STATE GENERATED REVENUE TOTAL STATE GENERATED REVENUE TOTAL STATE GENERATED REVENUE TOTAL STATE GENERATED REVENUE TOTAL STATE GENERATED REVENUE TOTAL STATE IGR 2016 TOTAL IGR AS OF Q3 2017
(HALF YEAR: Q1 2017-Q2 2017) NGN (HALF YEAR: Q1 2016-Q2 2016) NGN HALF YEAR GROWTH (YEAR ON YEAR) % Q3 2017 NGN AS AT Q3 2017 NGN Q1-Q4 2016 NGN TOTAL 2016 IGR MINUS NGN
ABIA 7,954,890,490.00 6,674,722,131.86 19.18 - - 12,694,839,539.40
ADAMAWA 2,367,699,532.93 3,793,162,871.00 -37.58 - - 5,788,979,592.34 -
AKWA IBOM 7,326,382,537.00 8,295,876,237.00 -11.69 3,316,185,055.00 10,642,567,592.00 23,269,750,752.08 -12,627,183,160.08
ANAMBRA 9,017,138,347.00 7,396,560,094.34 21.91
BAUCHI 3,407,156,605.26 2,696,860,998.00 26.34 - - 8,677,265,878.00 -
BAYELSA 5,403,977,808.47 3,705,166,312.27 45.85 4,322,379,822.00 9,726,357,630.47 7,905,458,280.30 1,820,899,350.17
BENUE 7,472,792,088.93 4,444,157,002.60 68.15 2,321,111,301.08 9,793,903,390.01 9,556,495,064.33 237,408,325.68
BORNO 2,650,508,027.65 1,262,241,448.42 109.98 - - 2,675,723,063.89 -
CROSS RIVER 6,617,965,537.87 6,772,087,129.49 -2.28 2,839,257,135.81 9,457,222,673.68 14,776,808,331.83 -5,319,585,658.15
DELTA 25,103,484,725.03 22,446,554,864.37 11.84 13,024,227,534.79 38,127,712,259.82 44,057,915,472.72 -5,930,203,212.90
EBONYI 3,150,448,027.70 5,516,236,256.00 -42.89 1,637,290,965.59 4,787,738,993.29 2,342,092,225.07 2,445,646,768.22
EDO 13,015,045,733.72 10,337,892,482.15 25.90 - - 23,041,425,599.71 -
EKITI 2,457,985,853.24 1,194,899,968.31 105.71 1,339,201,964.58 3,797,187,817.82 2,991,041,855.48 806,145,962.34
ENUGU 12,407,903,908.00 6,335,188,321.00 95.86 4,760,304,537.00 17,168,208,445.00 14,235,512,227.00 2,932,696,218.00
GOMBE 1,699,449,806.03 1,783,274,479.24 -4.70 - - 2,941,438,110.63 -
IMO 4,227,842,511.28 2,713,519,569.98 55.81 1,642,936,322.76 5,870,778,834.04 5,871,026,976.75 -248,142.71
JIGAWA 3,548,749,484.00 1,668,759,305.06 112.66 1,600,955,245.62 5,149,704,729.62 3,535,349,908.61 1,614,354,821.01
KADUNA 9,637,190,364.12 7,748,573,326.42 24.37 6,345,109,568.30 15,982,299,932.42 23,024,006,940.00 -7,041,707,007.58
KANO 11,107,753,040.09 17,230,629,560.72 -35.53 - - 30,959,027,531.92 -
KATSINA 2,782,536,380.76 2,755,698,238.04 0.97 - - 5,545,900,833.33 -
KEBBI 2,281,814,873.80 1,565,159,612.22 45.79 - - 3,132,343,261.58 -
KOGI 4,919,298,641.98 3,864,007,643.39 27.31 8,226,487,332.69 13,145,785,974.67 9,569,124,487.16 3,576,661,487.51
KWARA 10,676,489,600.45 8,229,330,228.34 29.74 - - 17,253,829,559.51 -
LAGOS 168,025,303,441.70 150,596,076,871.98 11.57 73,744,991,387.27 241,770,294,828.97 302,425,091,964.78 -60,654,797,135.81
NASARAWA 3,541,545,541.08 1,047,216,746.00 238.19 - - 3,402,616,062.14 -
NIGER 3,185,476,752.90 2,877,514,521.00 10.70 - - 5,881,584,409.47 -
OGUN 39,849,644,684.39 28,149,481,840.76 41.56 16,913,911,055.36 56,763,555,739.75 72,983,120,003.85 -16,219,564,264.10
ONDO 5,078,010,539.09 3,888,108,415.27 30.60 2,726,730,441.85 7,804,740,980.94 8,684,406,578.63 -879,665,597.69
OSUN 4,014,530,700.26 4,480,169,796.26 -10.39 2,471,993,526.19 6,486,524,226.45 8,884,756,040.35 -2,398,231,813.90
OYO 10,818,648,986.70 7,831,757,412.37 38.14 5,657,505,834.93 16,476,154,821.63 18,879,084,132.00 -2,402,929,310.37
PLATEAU 5,111,211,378.96 4,545,377,998.47 12.45 2,512,723,863.76 7,623,935,242.72 9,191,372,277.87 -1,567,437,035.15
RIVERS 41,050,649,204.22 - - 85,287,038,971.02 -
SOKOTO 3,702,247,581.97 3,112,224,061.27 18.96 - - 4,545,765,527.76 -
TARABA 2,985,941,401.76 2,052,569,760.34 45.47 1,504,282,205.93 4,490,223,607.69 5,895,538,974.32 -1,405,315,366.63
YOBE 1,483,339,483.64 1,900,110,415.81 -21.93 1,126,439,607.19 2,609,779,090.83 3,240,867,567.79 -631,088,476.96
ZAMFARA 2,060,136,251.33 2,102,917,162.79 -2.03 1,282,535,761.06 3,342,672,012.39 4,777,169,537.80 -1,434,497,525.41
TOTAL STATES 405,940,092,641.39 392,064,732,286.76
25 STATES DOING Excludes Rivers, Sokoto,

BETTER WITH IGR BYQ2 Nasarawa, Niger, Kwara,
2017 COMPARED TO Q2 Kano,Katsina, Kebbi,
ExcludesAnambra, Bayelsa, Benue, Ekiti,
2016 Gombe, Edo, Born,
Ebonyi and Rivers who Enugu . Kogi and
Bauchi, Adam awa, Abia
are yet to reporton Jigawa have already
AVERAGE GROWTH OF Ebonyi and
details for either one or surpassed their total
1.24% IN Q2 2017 OVER Anambra(represented by
all of the last 3 years 2016 IGR as of Q3 2017
Q2 2016 -) who havent yet
reported for Q3 2017.
*Note th a tRivers,
Excludes Rivers,Ebonyi
Sokoto, Nasarawa,
and Anambra
Niger, Kwara,
(represented by -) who
Kano,Katsina, Kebbi,
havent yet reported IGR
Gombe, Edo, Born,
detils for Q2 2017 and
Bauchi, Adamawa,
who havent reported
Abia Ebonyi and
details for either one of
Anambra(represented
all of the last 3 yerars.
by -) havent yet
reported for Q3 2017
so have no analysis
here.
TOTAL REVENUE AVAILABE TO STATES AN DEBT PROFILE AS AT HALF YEAR Q2 2017
TOTAL STATE GENERATED REVENUE NGN NET FACC ALLLOCATION NGN TOTAL REVENUE AVAILABLE NGN
STATE TOTAL EXTERNAL DEBT ($) TOTAL DOMESTIC DEBT NGN
(HALF YEAR: Q1 2017-Q2 2017) (HALF YEAR: Q1 2017-Q2 2017] (HALF YEAR: Q1 2017-Q2 2017) (HALF YEAR: AS AT END Q2 2017) 1 (HALF YEAR: AS AT END Q2 2017
ABIA 7,954,890,490.00 16,696,526,143.21 24,651,416,633.21 100,951,841.29 53,525,312,006.52
ADAMAWA 2,367,699,532.93 15,913,950,240.45 18,281,649,773.38 53,771,280.68 62,157,535,395.46
AKWA IBOM 7,326,382,537.00 68,893,367,827.33 76,219,750,364.33 51,109,045.13 155,431,513,524.27
ANAMBRA 9,017,138,347.00 17,863,480,092.06 26,880,618,439.06 85,417,943.71 3,993,892,365.13
BAUCHI 3,407,156,605.26 16,156,327,069.65 19,563,483,674.91 106,800,468.91 69,988,356,863.98
BAYELSA 5,403,977,808.47 46,589,746,012.42 51,993,723,820.89 47,756,175.63 140,177,083,911.42
BENUE 7,472,792,088.93 16,708,023,308.52 24,180,815,397.45 35,249,648.95 63,526,706,066.01
BORNO 2,650,508,027.65 19,860,662,402.26 22,511,170,429.91 22,398,372.74 30,929,430,222.10
CROSS RIVER 6,617,965,537.87 8,862,553,272.44 15,480,518,810.31 168,501,080.08 128,142,093,128.98
DELTA 25,103,484,725.03 41,657,859,407.54 66,761,344,132.57 54,541,370.48 241,231,439,060.79
EBONYI 3,150,448,027.70 15,427,222,642.01 18,577,670,669.71 62,496,481.36 28,057,144,823.57
EDO 13,015,045,733.72 13,422,506,141.47 26,437,551,875.19 213,954,599.08 45,091,949,113.97
EKITI 2,457,985,853.24 10,231,792,824.04 12,689,778,677.28 67,257,880.64 85,049,678,107.89
ENUGU 12,407,903,908.00 16,108,378,115.06 28,516,282,023.06 116,391,687.55 48,417,542,411.95
GOMBE 1,699,449,806.03 12,994,516,643.98 14,693,966,450.01 38,754,107.74 48,312,227,448.91
IMO 4,227,842,511.28 16,184,769,568.29 20,412,612,079.57 61,735,029.23 93,267,764,679.14
JIGAWA 3,548,749,484.00 19,755,061,755.93 23,303,811,239.93 33,198,134.14 23,089,259,246.84
KADUNA 9,637,190,364.12 21,657,649,967.00 31,294,840,331.12 232,097,155.45 63,276,471,968.43
KANO 11,107,753,040.09 28,565,453,477.10 39,673,206,517.19 65,971,488.66 93,715,181,155.05
KATSINA 2,782,536,380.76 20,518,042,836.91 23,300,579,217.67 67,938,632.89 22,251,914,749.63
KEBBI 2,281,814,873.80 17,056,996,088.75 19,338,810,962.55 47,332,467.09 57,902,880,330.07
KOGI 4,919,298,641.98 16,914,901,008.14 21,834,199,650.12 32,719,347.57 71,381,258,449.39
KWARA 10,676,489,600.45 14,105,289,697.88 24,781,779,298.33 50,202,210.96 38,136,723,517.24
LAGOS 168,025,303,441.70 39,607,197,927.65 207,632,501,369.35 1,446,968,827.85 311,755,801,825.04
NASARAWA 3,541,545,541.08 15,059,648,858.73 18,601,194,399.81 36,274,714.48 59,033,751,798.50
NIGER 3,185,476,752.90 18,226,897,988.22 21,412,374,741.12 46,021,892.36 31,984,093,598.83
OGUN 39,849,644,684.39 10,397,872,558.33 50,247,517,242.72 106,249,326.78 75,921,433,395.59
ONDO 5,078,010,539.09 20,711,753,958.10 25,789,764,497.19 50,192,398.39 53,159,719,890.95
OSUN 4,014,530,700.26 2,643,926,870.58 6,658,457,570.84 96,347,432.73 147,069,973,626.49
OYO 10,818,648,986.70 18,786,389,891.91 29,605,038,878.61 84,969,188.76 115,886,553,198.89
PLATEAU 5,111,211,378.96 11,842,748,302.21 16,953,959,681.17 29,731,684.13 110,340,669,344.38
RIVERS - 53,498,522,130.18 66,444,316.77 142,424,091,344.00
SOKOTO 3,702,247,581.97 18,402,009,186.14 22,104,256,768.11 40,787,145.73 22,450,254,651.14
TARABA 2,985,941,401.76 14,114,793,001.52 17,100,734,403.28 22,394,566.86 38,868,702,728.14
YOBE 1,483,339,483.64 16,965,453,889.43 18,448,793,373.07 29,229,643.89 13,581,297,872.19
ZAMFARA 2,060,136,251.33 12,051,763,632.72 14,111,899,884.05 34,453,627.73 58,321,024,470.39
TOTAL STATES 405 940,092,641.39 744,454,054,738.14 1,081,468,402,607.34 3,906,611,216.42 2,847,850,726,291.27
NET FAAC
EXCLUDESINFO FOR
ALLOCATION IN
RIVERS, AND EBONYI
HALF YEAR 2017
(REPRESENTED W ITH-)
(N744.4BN) WAS
187% HIGHER
THAN IGR FOR
SAME PERIOD IN
Q2 2017 (396.9BN)
EXCLUDING IGR
1.833901278 FOR
RIVERS AND
EBON YI. IF WE
REMOVE FAAC FOR
THESE 3 STATES
W ITHOUT IGR
RECORDS THEN
NET FAAC
ALLOCTION BY Q2
2017 (N664.8 BN)
WAS 165% HIGHER
THAN TOTAL IGR
FOR STATES WITH
RECORDS BY Q2
2017
JA N FEB M AR APR M AY JU N TO TA L
A B IA 2 ,5 3 7 ,0 1 6 ,6 2 9 .7 4 3 ,0 3 6 ,6 3 9 ,0 0 8 .0 8 2 ,8 4 2 ,5 9 5 ,5 1 8 .6 0 2 ,8 6 5 ,2 1 3 ,8 3 1 .8 1 2 ,5 8 9 ,0 1 0 ,9 6 2 .1 2 2,82 6 , 0 5 0 ,1 9 2 .8 6 16,6 9 6 , 526, 143.21
ADAM AW A 2 ,4 5 4 ,7 9 6 ,2 7 8 .1 4 2 ,8 2 9 ,8 7 2 ,5 2 4 .7 7 2 ,5 1 0 ,2 4 7 ,6 1 4 .4 8 2 ,8 1 2 ,3 9 5 ,5 0 1 .0 1 2 ,4 9 8 ,5 2 4 ,4 4 6 .2 3 2,80 8 , 1 13 ,8 7 5 .8 2 15,9 1 3 , 950, 240.45
A K W A IBO M 9 ,1 2 4 ,1 2 9 ,9 4 3 .6 6 1 3 ,0 8 4 ,0 0 6 ,0 0 2 .3 9 1 2 ,6 6 7 ,7 6 4 ,0 0 8 .7 5 1 3 ,6 1 2 ,3 1 2 ,7 0 0 .2 4 1 1 ,0 9 2 ,1 3 0 ,0 6 0 .2 0 9,31 3 , 0 2 5 ,1 1 2 .0 9 68,8 9 3 , 367, 827.33
ANAM BRA 2 ,7 3 8 ,2 3 6 ,6 2 2 .0 6 3 ,1 2 9 ,7 2 6 ,5 3 6 .9 1 2 ,8 2 9 ,0 0 8 ,1 3 0 .0 6 3 ,0 9 9 ,8 7 8 ,7 4 0 .2 9 2 ,8 3 1 ,0 6 3 ,1 2 7 .2 1 3 ,2 3 5 ,5 6 6 ,9 3 5 .5 3 1 7 ,8 6 3 ,4 8 0 ,0 9 2 .0 6
BA U CH I 2 ,4 3 0 ,2 6 5 ,0 6 9 .1 8 2 ,9 2 2 ,2 7 6 ,1 9 5 .3 4 2 ,5 4 4 ,0 5 7 ,9 0 7 .8 0 2 ,8 6 4 ,5 3 7 ,2 2 4 .7 7 2 ,5 2 0 ,0 1 5 ,6 4 4 .0 4 2,87 5 , 1 7 5 ,0 2 8 .5 2 16,156, 327,069.65
BA YELSA 6 ,6 4 4 ,8 4 7 ,0 0 5 .8 2 7 ,9 8 2 ,8 3 3 ,0 4 0 .2 8 8 ,3 4 5 ,0 2 4 ,7 4 8 .5 5 8 ,8 7 3 ,7 9 2 ,7 1 5 .4 8 7 ,3 2 9 ,3 0 2 ,4 3 5 .2 1 7,41 3 , 9 4 6 ,0 6 7 .0 8 46,5 8 9 , 746, 012 .4 2
B EN U E 2 ,5 4 4 ,3 6 1 ,8 6 3 .8 3 2 ,9 7 1 ,7 1 3 ,8 6 5 .4 0 2 ,6 4 9 ,1 3 3 ,1 3 0 .8 4 2 ,9 5 5 ,1 0 5 ,4 9 6 .8 7 2 ,6 1 7 ,9 7 2 ,0 9 7 .8 7 2,96 9 , 7 3 6 ,8 5 3 .7 1 16,7 0 8 , 023, 308.52
BORNO 3 ,0 3 5 ,1 0 3 ,4 8 9 .5 4 3 ,5 4 7 ,3 5 3 ,6 9 5 .1 3 3 ,1 5 7 ,9 9 7 ,9 5 9 .6 6 3 ,4 9 7 ,4 5 2 ,5 8 5 .2 3 3 ,1 1 1 ,5 9 9 ,6 3 4 .7 9 3,51 1 , 1 5 5 ,0 3 7 .9 2 19,860, 662,402.26
C R O SS RIVER 1 ,2 7 1 ,6 6 1 ,2 0 6 .4 7 1 ,6 7 3 ,4 5 8 ,6 9 0 .4 9 1 ,3 3 8 ,2 3 4 ,0 1 1 .3 4 1 ,6 3 9 ,3 8 0 ,6 9 2 .0 0 1 ,3 1 1 ,4 5 7 ,7 1 4 .1 8 1,62 8 , 3 6 0 ,9 5 7 .9 6 8 ,8 6 2 ,5 5 3 , 2 7 2 .4 4
DELTA 6 ,1 7 2 ,4 9 2 ,3 4 5 .3 3 7 ,4 6 2 ,2 1 9 ,9 7 6 .7 2 7 ,9 0 9 ,6 9 9 ,3 9 6 .6 9 7 ,3 8 4 ,0 1 9 ,0 3 8 .1 0 6 ,2 3 9 ,6 1 5 ,7 0 8 .3 2 6,48 9 , 8 12 ,9 4 2 .3 7 4 1 ,6 5 7 , 859, 4 0 7 .5 4
EB O N YI 2 ,3 7 3 ,5 6 0 ,0 0 4 .0 2 2 ,7 2 8 ,1 9 5 ,7 3 8 .1 2 2 ,4 5 7 ,8 5 8 ,0 2 5 .5 4 2 ,6 9 4 ,8 6 5 ,7 6 4 .7 7 2 ,4 2 3 ,2 8 2 ,0 3 9 .7 5 2 ,7 4 9 , 4 6 1 ,0 6 9 .8 2 15,4 2 7 , 222, 642.01
EDO 2 ,1 1 6 ,1 5 7 ,8 9 4 .2 7 2 ,3 4 4 ,6 5 3 ,8 1 7 .6 2 2 ,0 3 6 ,1 9 2 ,3 5 6 .5 8 2 ,5 0 7 ,2 0 9 ,3 9 5 .1 2 2 ,0 4 6 ,5 6 3 ,4 8 2 .1 1 2 ,3 7 1 ,7 2 9 ,1 9 5 .7 7 1 3 ,4 2 2 ,5 0 6 ,1 4 1 .4 7
EKITI 1 ,5 4 8 ,5 7 6 ,2 6 0 .9 5 1 ,8 1 5 ,4 0 2 ,6 8 3 .2 8 1 ,6 0 6 ,5 9 4 ,4 7 8 .4 8 1 ,8 5 0 ,3 0 8 ,3 5 4 .3 8 1 ,5 4 7 ,7 5 7 ,0 8 8 .4 5 1 ,8 6 3 ,1 5 3 ,9 5 8 .4 9 1 0 ,2 3 1 ,7 9 2 ,8 2 4 .0 4
EN U G U 2 ,4 7 5 ,8 0 3 ,5 1 8 .7 5 2 ,8 4 2 ,0 0 1 ,4 5 6 .8 7 2 ,5 4 2 ,1 5 3 ,0 3 0 .8 4 2 ,8 8 9 ,1 0 0 ,5 6 9 .4 7 2 ,5 1 9 ,4 0 7 ,2 9 4 .7 7 2,83 9 , 9 12 ,2 4 4 .3 6 16,108, 378, 115.06
GOM BE 1 ,9 2 9 ,5 7 7 ,1 0 0 .5 7 2 ,3 6 6 ,0 3 1 ,3 0 6 .7 2 2 ,0 5 5 ,8 2 8 ,1 5 5 .1 4 2 ,3 0 3 ,4 7 3 ,2 6 3 .4 8 2 ,0 1 5 ,5 9 0 ,3 3 8 .0 3 2,32 4 , 0 1 6,480.05 12,9 9 4 , 516, 643.98
IM O 2 ,3 7 2 ,1 4 7 ,0 9 3 .8 7 2 ,8 3 4 ,0 2 3 ,2 5 7 .2 3 2 ,7 1 0 ,6 5 0 ,5 5 9 .6 8 2 ,9 3 3 ,2 5 9 ,2 1 5 .2 9 2 ,5 4 2 ,0 1 2 ,3 8 6 .6 7 2,79 2 , 6 77 ,0 5 5 .5 5 16,184, 769, 568.29
JIG A W A 3 ,0 7 2 ,0 8 2 ,4 4 1 .0 7 3 ,4 5 8 ,3 7 4 ,2 4 5 .4 9 3 ,1 3 2 ,2 2 4 ,5 3 3 .5 7 3 ,4 7 3 ,8 5 9 ,1 9 6 .3 7 3 ,1 2 5 ,5 2 7 ,7 6 4 .5 3 3 ,4 9 2 ,9 9 3 ,5 7 4 .9 0 1 9 ,7 5 5 ,0 6 1 , 755.93
KADUNA 3 ,3 8 6 ,3 8 1 ,0 9 0 .9 1 3 ,7 9 2 ,7 9 1 ,4 5 8 .6 4 3 ,3 8 5 ,6 0 2 ,9 1 2 .4 5 3 ,7 9 4 ,3 7 1 ,8 1 9 .6 7 3 ,4 1 8 ,0 9 3 ,0 5 5 .8 7 3 ,8 8 0 ,4 0 9 ,6 2 9 .4 7 2 1 ,657, 649, 967.0C
KA N O 4 ,4 5 6 ,9 8 7 ,8 0 2 .2 6 5 ,0 2 5 ,5 3 6 ,1 8 1 .9 4 4 ,5 3 6 ,2 8 0 ,5 3 9 .0 3 5 ,0 2 1 ,8 3 7 ,9 0 4 .7 3 4 ,5 2 8 ,5 6 1 ,8 0 4 .4 7 4 ,9 9 6 , 2 4 9 ,2 4 4 .6 7 28,5 6 5 , 453, 477 .1 0
KA TSIN A 3 ,1 5 7 ,6 9 5 ,6 5 9 .7 8 3 ,6 4 1 ,7 3 8 ,0 7 5 .6 4 3 ,2 4 8 ,7 8 2 ,0 7 5 .3 2 3 ,6 0 3 ,8 4 8 ,2 9 4 .2 8 3 ,2 4 4 ,3 2 3 ,8 6 0 .7 1 3,62 1 , 6 5 4 ,8 7 1 .1 8 20,5 1 8 , 042, 836.91
KEBBI 2 ,6 2 9 ,9 7 8 ,5 1 4 .2 6 3 ,0 3 1 ,0 2 8 ,4 4 6 .0 1 2 ,7 1 0 ,4 0 8 ,0 8 8 .3 7 2 ,9 8 7 ,6 9 3 ,5 1 9 .9 1 2 ,6 8 3 ,6 6 0 ,8 8 2 .4 5 3 ,0 1 4 ,2 2 6 ,6 3 7 .7 5 1 7 ,0 5 6 ,9 9 6 ,0 8 8 .7 5
KOGI 2 ,5 8 1 ,2 4 5 ,1 3 4 . 3 6 3 ,0 2 0 ,3 5 7 ,4 9 4 .3 8 2 ,6 7 9 ,2 5 3 ,9 2 0 .7 4 2 ,9 7 8 ,3 1 0 ,9 3 1 .8 6 2 ,6 3 8 ,0 0 7 ,5 6 4 .1 7 3,01 7 , 7 25 ,9 6 2 .6 3 16,9 1 4 , 901, 0 0 8 .1 4
KW A RA 2 ,1 6 0 ,7 8 1 ,9 5 9 .8 6 2 ,5 1 0 ,8 4 8 ,0 2 3 .6 3 2 ,2 3 2 ,5 0 2 ,8 6 9 .3 4 2 ,4 8 8 ,0 8 7 ,7 7 6 .6 1 2 ,2 2 8 ,6 4 4 ,7 3 4 .0 2 2,48 4 , 4 24 ,3 3 4 .4 3 1 4 ,1 0 5 ,2 8 9 , 697.86
LA G O S 6 ,3 4 7 ,1 3 2 ,1 8 7 .1 2 6 ,6 9 4 ,3 2 2 ,6 7 3 .6 5 5 ,9 8 9 ,9 8 4 ,4 1 1 .5 0 6 ,7 4 2 ,8 1 4 ,5 8 0 .3 4 7 ,0 6 9 ,1 6 6 ,6 0 4 .7 8 6,76 3 , 7 7 7 ,4 7 0 .2 6 39,6 0 7 , 197, 927.65
N A SSA R A W A 2 ,3 2 2 ,9 9 4 ,9 5 0 .5 2 2 ,6 7 4 ,9 6 3 ,3 5 3 .8 4 2 ,4 1 0 ,9 3 3 ,9 8 3 .4 9 2 ,6 4 9 ,2 4 8 ,7 2 8 .0 6 2 ,3 6 1 ,7 2 8 ,9 4 7 .4 0 2,63 9 , 7 7 8 ,8 9 5 .4 2 15,0 5 9 , 648, 858.73
N IG ER 2 ,8 7 2 ,0 6 0 ,8 2 4 . 99 3 ,2 4 9 ,7 6 7 ,9 2 7 .0 2 2 ,8 7 3 ,2 8 0 ,4 2 0 .1 6 3 ,1 8 9 ,6 5 8 ,8 1 0 .1 3 2 ,8 3 3 ,7 7 8 ,8 7 1 .0 0 3,20 8 , 3 5 1 ,1 3 4 .9 2 18,2 2 6 , 897, 988.22
OGUN 1 ,5 2 7 ,4 7 9 ,3 3 8 .8 6 1 ,8 6 6 ,1 2 5 ,2 2 7 .8 2 1 ,5 8 8 ,2 0 3 ,6 8 5 .1 5 1 ,8 7 8 ,9 4 3 ,9 7 3 .3 9 1 ,6 3 1 ,5 6 6 ,7 9 6 .9 7 1,90 5 , 5 53 ,5 3 6 .1 3 10,3 9 7 , 872, 558.33
ONDO 3 ,1 4 9 ,5 1 2 ,5 4 0 .6 6 3 ,8 1 0 ,7 6 6 ,9 4 8 .1 8 3 ,2 6 7 ,3 9 7 ,1 9 6 .7 1 3 ,6 9 1 ,4 1 5 ,2 6 0 .2 2 3 ,3 1 2 ,2 3 6 ,4 0 0 .9 0 3,48 0 , 4 2 5 ,6 1 1 .4 4 20,7 1 1 , 753, 958.10
O SU N 2 4 0 ,3 9 7 ,0 1 6 .3 2 6 0 1 ,1 4 8 ,7 0 2 .3 3 3 5 3 ,1 1 3 ,3 6 0 .7 1 5 6 1 ,9 0 8 ,0 7 9 .2 8 3 0 8 ,2 4 5 ,3 2 7 .8 2 5 7 9 ,1 1 4 ,3 8 4 .1 1 2 ,6 4 3 ,9 2 6 ,8 7 0 .5 8
OYO 2 ,8 2 3 ,0 5 8 ,1 8 6 .1 9 3 ,2 0 8 ,0 3 5 ,6 9 0 .3 8 2 ,8 6 8 ,9 9 2 ,6 9 4 .7 5 3 ,2 8 0 ,0 6 5 ,3 9 7 .6 0 3 ,1 2 7 ,9 8 5 ,7 5 4 .4 3 3 ,4 7 8 ,2 5 2 ,1 6 8 .5 7 1 8 ,7 8 6 ,3 8 9 ,8 9 1 .9 1
PLATEAU 1 ,6 8 4 ,8 8 1 ,7 7 3 .1 7 2 ,1 6 1 ,4 5 8 ,4 0 4 .6 0 1 ,8 5 9 ,3 2 7 ,3 3 5 .3 3 2 ,1 6 1 ,2 6 7 ,3 1 3 .6 9 1 ,8 2 0 ,4 2 3 ,2 9 6 .3 4 2,15 5,3 90, 179.09 11,8 4 2 , 748,3 02 .2 1
RIVERS 7 ,9 1 6 ,3 2 8 ,5 5 0 .1 0 9 ,6 1 2 ,4 2 3 ,0 9 4 .5 7 9 ,2 9 8 ,7 1 6 ,7 5 6 .5 2 9 ,4 5 1 ,3 3 7 ,5 6 4 .3 2 8 ,6 3 9 ,6 9 3 ,7 0 5 .9 4 8,58 0 , 0 22 ,4 5 8 .7 3 5 3 ,4 9 8 , 522, 130.18
SO KO TO 2 ,8 4 3 ,6 3 0 ,1 5 4 . 86 3 ,2 7 5 ,1 1 3 ,5 4 1 .4 5 2 ,9 5 7 ,5 7 0 ,9 1 8 .6 9 3 ,2 4 5 ,1 4 2 ,7 4 0 .6 3 2 ,9 1 6 ,7 2 5 ,7 6 2 .7 9 3,16 3 , 8 2 6 ,0 6 7 .7 2 18,4 0 2 , 009, 186.14
TARABA 2 ,1 5 1 ,1 6 9 ,6 6 1 .5 7 2 ,5 2 5 ,9 6 5 ,6 5 9 .0 7 2 ,2 3 1 ,4 6 8 ,9 4 9 .3 4 2 ,4 8 6 ,8 4 5 ,9 6 0 .4 6 2 ,2 1 4 ,8 7 2 ,2 6 8 .2 7 2,50 4 , 4 7 0 ,5 0 2 .8 1 14,11 4 ,7 9 3 ,0 0 1 .5 2
YO BE 2 ,6 1 2 ,8 3 6 ,1 7 8 .3 6 3 ,0 0 6 ,4 0 2 ,3 2 6 .6 9 2 ,7 1 1 ,4 1 1 ,8 5 5 .3 8 2 ,9 8 0 ,9 2 8 ,2 2 5 .3 9 2 ,6 7 3 ,7 0 8 ,3 2 5 .7 2 2,98 0 , 1 6 6 ,9 7 7 .8 9 16,9 6 5 , 453, 889.43
ZA M F A R A 1 ,8 6 2 ,9 9 2 ,1 5 5 .1 4 2 ,1 8 0 ,1 5 0 ,7 1 0 .3 0 1 ,8 6 8 ,5 8 0 ,3 1 4 .9 2 2 ,1 3 7 ,1 9 4 ,9 6 5 .0 9 1 ,8 4 2 ,3 8 4 ,1 8 7 .4 7 2 ,1 6 0 ,4 6 1 ,2 9 9 .8 0 12,0 5 1 , 763, 632.72
Acknowledgements/Contacts
Acknowledgements
We acknowledge the contributions of our strategic partners; The Joint Tax Board (JTB) and the States Boards of Internal
Revenue; as well as our technical partners, Proshare in the design, concept and production of this publication.
State Boards of
Internal Revenue proshare
Contact Us
@nigerianstat NBSNigeria @ www.nigerianstat.gov.ng
Head Office Address [email protected]

J +234 803 386 5388
Plot 762,IndependenceAvenue,Central
Business District,FCT, Abuja Nigeria.
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Internally Generated

Revenue At State Level

Report Date: December 2017

NATIONAL BUREAU OF STATISTICS

reported their IGR figures for Q3 2017.

reported for Q3 2017 so have no analysis here.

report on details for either one or all of the last 3 years.

states with records by Q2 2017.

State (represented with -).

Internally Generated Revenue At State Level Q1 - Q3 2017

Land Area: 2,440 sq mi

TOTAL STATE GENERATED REVENUE

Half Year 2016

TOTAL REVENUE AVAILABLE TO STATES AN DEBT PRO FILE AS AT HALF Y EA R Q2 2017

N7,954,890,490.00 N16,696,526,143.21 N24,651,416,633.21

Land Area: 14, 254 sq mi

Half Year 2017 Half Year 2016

TOTAL REVENUE AVAILABLE TO STATES AN DEBT PRO FILE AS AT HALF Y EA R Q2 2017

N2,367,699,532.93 N15,913,950,240.45 N18,281,649,773.38

Land Area: 2,734 sq mi

Half Year 2016

o Half Year Growth

TOTAL REVENUE AVAILABLE TO STATES AN DEBT PRO FILE AS AT HALF Y EA R Q2 2017

N7,326,382,537.00 N68,893,367,827.33 N76,219,750,364.33

Land Area: 1,870 sq mi

Half Year 2016

TOTAL REVENUE AVAILABLE TO STATES AN DEBT PRO FILE AS AT HALF Y EA R Q2 2017

Land Area: 18, 965 sq mi

Half Year 2017 Half Year 2016

TOTAL REVENUE AVAILABLE TO STATES AN DEBT PRO FILE AS AT HALF Y EA R Q2 2017

N3,407,156,605.26 N16,156,327,069.65 N19,563,483,674.91

Land Area: 8,150 sq mi

Half Year 2017 Half Year 2016

o Half Year Growth

TOTAL REVENUE AVAILABLE TO STATES AN DEBT PRO FILE AS AT HALF Y EA R Q2 2017

N5,403,977,808.47 N46,589,746,012.42 N51,993,723,820.89

Land Area: 13,150 sq m

Half Year 2017 Half Year 2016

o Half Year Growth

TOTAL REVENUE AVAILABLE TO STATES AN DEBT PRO FILE AS AT HALF Y EA R Q2 2017

N7,472,792,088.93 N16,708,023,308.52 N24,180,815,397.45

Land Area: 22, 316 sq mi

Half Year 2017 Half Year 2016

o Half Year Growth

TOTAL REVENUE AVAILABLE TO STATES AN DEBT PRO FILE AS AT HALF Y EA R Q2 2017

N2,650,508,027.65 N19,860,662,402.26 N22,511,170,429.91

Land Area: 7,782 sq mi

Half Year 2017 Half Year 2016

o Half Year Growth

TOTAL REVENUE AVAILABLE TO STATES AN DEBT PRO FILE AS AT HALF Y EA R Q2 2017

N6,617,965,537.87 N8,862,553,272.44 N15,480,518,810.31

Land Area: 6,833 sq mi

Half Year 2017 Half Year 2016

o Half Year Growth

TOTAL REVENUE AVAILABLE TO STATES AN DEBT PRO FILE AS AT HALF Y EA R Q2 2017

N25,103,484,725.03 N41,657,859,407.54 N66,761,344,132.57

Land Area: 2,136 sq mi

Half Year 2017 Half Year 2016

o Half Year Growth

TOTAL REVENUE AVAILABLE TO STATES AN DEBT PRO FILE AS AT HALF Y EA R Q2 2017