Enugu, Bayelsa, Abia, Osun, and Kano States have emerged as the top performers in the 2025 State of States ranking, showing consistent year-on-year growth in Internally Generated Revenue (IGR) and a notable reduction in dependence on federal allocations.
According to the report by BudgIT, these states have demonstrated strong fiscal discipline and innovative revenue strategies, positioning themselves as models for subnational financial sustainability.
In the middle tier of the ranking are 25 states that, although not entirely dependent on federal transfers, still lack the capacity to fully finance their budgets through internally generated revenue.
Meanwhile, Benue, Bauchi, Ebonyi, Yobe, and Kebbi States occupy the bottom of the index due to stagnant or negative IGR growth, leaving them heavily reliant on federal funding to sustain their operations. The full details are available in BudgIT’s 2025 State of States report via budgit.org.
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