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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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