By Azeez Quadri 
The 36 states in Nigeria, including the Federal Capital Territory (FCT, generated a total of N2.64 Trillion as revenue from workers’ salaries in 2025, data from the National Bureau of Statistics (NBS) revaled.
Revenue from workers’ salaries is financially known as Pay As You Earn (PAYE), which is operated on the basis of deductions employers automatically make from employees’ salaries and wages before employees receive their paycheck.
Which state generated the highest PAYE in 2025?
Lagos state generated the highest revenue from PAYE for the year 2025 with N993.31bn deducted from Lagos State civil servants and workers. On the second position was oil-producing state, Rivers, generating N359.21bn while the FCT takes the third position, generating N320.15bn.
The lowest
From the bottom of the table is Kebbi State (N9.12bn), followed by Sokoto’s N9.34bn and followed by Yobe with N9.35bn
The states and what the revenue they generated from workers’ salaries are:
1. Lagos: N993.31bn
2. Rivers: N359.21bn
3. FCT: N320.15bn
4. Delta: N139.66bn
5. Ogun: N73.72bn
6. Edo: N61.59bn
7. Oyo: N59.09bn
8. Akwa Ibom: N55.23bn
9. Kano: N45.65bn
10. Kaduna: N39.93bn
11. Bayelsa: N32.35bn
12. Abia: N28.29bn
13. Bauchi: N27.75bn
14. Niger: N26.53bn
15. Enugu: N25.25bn
16. Ondo: N24.37bn
17. Jigawa: N22.47bn
18. Kogi: N22.30bn
19. Kwara: N21.89bn
20. Plateau: N21.14bn
21. Anambra: N20.33bn
22. Katsina: N20.23bn
23. Imo: N19.45bn
24. Cross River: N18.45bn
25. Osun: N17.40bn
26. Ekiti: N17.15bn
27. Borno: N16.29bn
28. Benue: N13.09bn
29. Adamawa: N12.63bn
30. Nasarawa: N12.30bn
31. Zamfara: N10.84bn
32. Taraba: N10.83bn
33. Gombe: N9.73bn
34. Ebonyi: N9.49bn
35. Yobe: N9.35bn
36. Sokoto: N9.34bn
37. Kebbi: N9.12bn
Total: N2.64trn
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