Six Nigerian states raised more revenue through MDAs than taxes in 2025

Key Takeaways

  • Six states generated about ₦656 billion through MDAs in 2025, nearly half of all MDA revenue.
  • The number of states where MDAs accounted for over half of IGR fell from seven in 2024 to six in 2025.
  • Enugu’s MDA share rose from 82.9% in 2024 to 87.3% in 2025, widening its lead.
  • Kwara, Katsina and Osun recorded MDA shares of 61.6%, 60.1% and 58.5%, respectively.

Enugu generated ₦355.3 billion through ministries, departments and agencies (MDAs) in 2025, accounting for 87.3% of the state’s internally generated revenue (IGR). That was more than a quarter of the ₦1.36 trillion generated through MDAs across the 36 states and the FCT.

The other five states where MDA revenue accounted for more than half of IGR were Kwara, Katsina, Osun, Ogun and Ekiti. Together, the six states generated about ₦656 billion through MDAs, nearly half of all MDA revenue recorded nationally.

The number of Nigerian states where MDAs accounted for more than half of IGR rose from two in 2022 to seven in 2024, before falling to six in 2025.

Enugu has become the clearest outlier. Its MDA share rose from 82.9% in 2024 to 87.3% in 2025. Kwara followed at 61.6%, while Katsina and Osun recorded 60.1% and 58.5%, respectively.

Source:

National Bureau of Statistics

Period:

2025
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Lagos, Rivers and the FCT generated 63.5% of state-level PAYE in 2025
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