Data from the National Bureau of Statistics (NBS) revealed that 15 states in Nigeria reported no Internally Generated Revenue (IGR) from their local governments in 2025.

Eight of the states are from the Southern part, while seven states are from the Northern part of the country, as can be seen below:
1. Rivers
2. Delta
3. Kano
4. Akwa Ibom
5. Oyo
6. Abia
7. Plateau
8. Nasarawa
9. Zamfara
10. Anambra
11. Bayelsa
12. Benue
13. Osun
14. Adamawa
15. Yobe
Source: National Bureau of Statistics (NBS)
