According to the 2021 half-year report by the National Bureau of Statistics (NBS), these states have the highest IGR in H1. Internally Generated Revenue (IGR) for each state is made up of road taxes, pay as you earn, direct assessment, revenue from ministries, departments and agencies, and other taxes which are made of land-related fees.
Lagos state tops the list of the states with the highest IGR with a total of 267.2 billion naira, FCT follows with a total of 69.1 billion naira and Rivers comes third with a total IGR of 57.3 million naira.
The Internally Generated Revenue by zones in the first half of 2021 was topped by the south-west zone with total revenue of 385.4 billion naira, followed by the south-south zone with a total of 156.1 billion naira and the north-east had the least revenue with a total IGR of 39.6 billion naira.