Lagos reported the highest amount at ₦1.77 trillion, followed by Rivers at ₦428.42 billion and Enugu at ₦406.77 billion. Pay-as-you-earn (PAYE) collections were ₦2.64 trillion. The report said PAYE represented 69.51% of state tax revenue, while tax revenue made up 73.64% of total internally generated revenue.

NBS said the Joint Revenue Board compiled the figures from official records and state submissions, with reconciliation still ongoing. Internally generated revenue measures collections from states’ own sources; it should not be confused with federal allocations. The nominal increase is not an inflation-adjusted measure of real growth.