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

Key Takeaways

  • Lagos, Rivers and the FCT collected 63.5% of state-level PAYE in 2025.
  • Lagos collected ₦993.3 billion in PAYE, more than the next five jurisdictions combined.
  • The top 10 jurisdictions accounted for 81.5% of ₦2.636 trillion in total PAYE.
  • The bottom five jurisdictions collected ₦47.0 billion combined, less than 2% of the total.
  • Delta collected ₦139.7 billion, less than half of the FCT’s ₦320.1 billion.

Lagos, Rivers and the FCT generated 63.5% of state-level PAYE, the income tax deducted from workers' salaries, in 2025. Together they collected ₦1.673 trillion of the ₦2.636 trillion total, and Lagos alone collected ₦993.3 billion, more than the next five jurisdictions combined and 2.8 times Rivers, the second highest.

Delta, in fourth place, collected ₦139.7 billion, less than half of the FCT's ₦320.1 billion. The top 10 accounted for 81.5%, while the bottom five collected ₦47.0 billion between them, under 2% of the total.

Source:

National Bureau of Statistics

Period:

2025
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