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The top ten states received 39% of the total National Primary Health Care Development Agency (NPHCDA) funds in 2024
Key takeaways:
  • Kano State received the highest allocation at ₦1.23 billion, accounting for 5.7% of the total NPHCDA Gateway fund.
  • Katsina followed closely with an allocation of nearly 4%.
  • Five of the top ten recipient states are from Southern Nigeria, while the other five are from the Northern part of Nigeria.
  • Southern states (Osun, Oyo, Anambra, Akwa Ibom, and Imo) featured prominently, together receiving approximately 19% of the total disbursement.
  • The top ten states collectively received ₦8.30 billion, representing 38.6% of the total fund.
  • In total, ₦21.51 billion was disbursed to all states under the NPHCDA Gateway in 2024.

Approximately 60% of the Basic Health Care Provision Fund (BHCPF) in 2024 was allocated to the northern states
Key takeaways:
  • Kano State received the highest allocation, totalling ₦2.67 billion, which accounts for 5.9% of the entire fund.
  • Nine out of the top ten recipient states are located in Northern Nigeria.
  • Enugu is the sole Southern state to appear among the top ten beneficiaries.
  • The top ten states collectively received ₦16.94 billion, representing 37.3% of the total fund disbursed.
  • In total, ₦45.43 billion was disbursed to all 36 states and the FCT in 2024.

Lagos leads VAT remittance with ₦305B, over 53% of total and more than 3x Rivers'
  • Lagos State contributed ₦305B in VAT, making up over 53% of the national total and more than three times that of any other state.
  • Rivers (₦90B) and Oyo (₦27B) followed Lagos as the second and third highest contributors, highlighting a steep drop after the top state.
  • Only a few states, including Bayelsa, Kano, Kwara, and Edo, remitted above ₦5B, showing a highly uneven distribution of VAT contributions.
  • Over 8 states, such as Kebbi, Osun, Imo, and Zamfara, contributed less than ₦2B each, indicating minimal VAT activity in many parts of the country.

Ebonyi & Lagos: Nigeria’s leaders in revenue growth and collection in 2023
Lagos led Nigerian states with ₦815.9 billion in Internally Generated Revenue for 2023, followed by the FCT with ₦211.1 billion. Despite only a 25% growth, Lagos’ IGR confirms its economic dominance. The FCT, meanwhile, recorded an impressive 70% increase. Ebonyi, though with lower revenue, achieved an astonishing 148% growth. Taraba generated the least revenue, increasing by 6%.

Lagos, Rivers, and the FCT collected over half of Nigeria's PAYE in 2022
In 2022, employees in Lagos, Rivers, and the FCT contributed ₦558.7 billion in PAYE tax, representing over half of the nation's total. Lagos State alone accounted for ₦360.9 billion. These figures underscore the tax contributions from Nigeria's key economic regions.

Nigeria: Federation Account Allocation and Internally Generated Revenue by North-Central States in 2020
Apart from Lagos, the FCT's share of the Federation Account Allocation was also significantly lower than its contribution to the Federation Accounts. 


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