Kebbi State’s Internally Generated Revenue (IGR) increased from ₦7.37 billion in 2019 to ₦13.78 billion in 2020, according to data released by the National Bureau for Statistics NBS. This 87% growth in Kebbi’s IGR was the highest IGR growth rate among the 36 states and the FCT in 2020. Ebonyi state came second at 82% IGR growth rate and Oyo at a distant third with 42%.
Total IGR generated by states and FCT in 2020 amounted to ₦1.306 trillion, which signifies a 1.93% decline compared to that of 2019. Kebbi State’s contribution as a fraction of all the states’ total IGR also increased from 0.55% in 2019 to 1.05% in 2020.
Other states that recorded increases after Kebbi State in 2020 are Ebonyi State, Oyo State, and Borno State in that order. These states recorded 82.3%, 42.23%, and 41.63% increases respectively over that generated in 2019. Data revealed that these states also had increases in their contribution to the total IGR generated in 2020 over that of 2019.
IGR Ranking by 2020 Full Growth Rate
| State | Total IGR 2020 (B’N) | Growth Rate | Percentage Share of Total IGR 2020 |
| Kebbi | 13.78 | 87.02 | 1.05 |
| Ebonyi | 13.59 | 82.30 | 1.04 |
| Oyo | 38.04 | 42.23 | 2.91 |
| Borno | 11.58 | 41.63 | 0.89 |
| Katsina | 11.4 | 34.16 | 0.87 |
| Gombe | 8.54 | 25.50 | 0.65 |
| Taraba | 8.11 | 24.21 | 0.62 |
| FCT | 92.06 | 23.46 | 7.05 |
| Zamfara | 18.5 | 20.00 | 1.42 |
| Plateau | 19.12 | 16.03 | 1.46 |
Source: NBS
In 2019, Ebonyi State contributed 0.56% to the total IGR. But the state’s contribution increased to 1.04% in 2020. Likewise, for Oyo and Borno States, their contribution increased from 2% to 2.91% and 0.61% to 0.89% respectively in 2020. Of the top ten states that recorded the highest increases in 2020, only two of them, Kebbi and Zamfara States, recorded the same feat in 2019.
Also, Kebbi State further achieved a progressive increase from 50.91% in 2019 to 87.01% in 2020. Zamfara State, however, dropped from 87.84% in 2019 to 20% in 2020. The IGR 2020 full year further revealed that only Zamfara and Plateau States had a growth decline amongst the top ranking. Zamfara State recorded a 77.23% decline while that of Plateau State declined by 45.64%.
Data reviewed showed that most of the IGR came from tax revenue. Tax revenue consists of pay-as-you-earn (PAYE), road tax, direct taxes, and other forms of taxes. The other component that completed the IGR is revenue generated from Ministries, Agencies, and Departments (MDAs).
Lagos State topped the states with the highest IGR in 2020. Lagos State generated ₦418.99 billion comprising a total of 32.08% of total IGR in 2020. Rivers State, FCT, Delta State, and Kaduna made four states in sequence states with the most IGR in 2020. Rivers State generated ₦117.19 billion making 8.97% of the total IGR. The FCT generated ₦92.06 billion, whereas Delta and Kaduna States generated ₦59.73 billion and ₦50.77 billion.
However, despite generating more revenue in 2020, half of the top ten revenue generation states in 2020 recorded a decline in revenue generation. Lagos State recorded a 5.08% increase over that of 2019. Other states that recorded increases are FCT 5.08%, Anambra 6.22%, Kaduna 12.93%, and Oyo 42.22%.
Despite generating most of the revenue in 2020, the remaining five states declined in revenue generation in 2020. Ogun State recorded the most decline of 28.44%, followed by Kano State with a 21.61% decline. Rivers State had a 16.53% decline while Delta and Akwa Ibom States recorded a 7.63% and 4.94% decline, respectively.