Every month, the Federation Account Allocation Committee (FAAC) splits Nigeria’s oil and non-oil revenue between the federal government, all 36 states, and every local government in the country. In the first half of 2026, the states’ cuts alone amounted to roughly ₦4.53 trillion. But the amount received by individual states varied considerably. Ten states took nearly 48% of it between them, with Lagos receiving the highest total of ₦365.78 billion, more than six times what Ekiti received within the same period. To see how the states compared, we added the net allocation reported for each state in the Office of the Accountant-General of the Federation (OAGF)’s monthly FAAC disbursement reports from January to June 2026.
How the 36 states ranked
| Rank | State | H1 2026 Net FAAC |
| 1 | Lagos | ₦365.78bn |
| 2 | Delta | ₦331.43bn |
| 3 | Rivers | ₦295.99bn |
| 4 | Akwa Ibom | ₦270.27bn |
| 5 | Bayelsa | ₦266.73bn |
| 6 | Kano | ₦152.57bn |
| 7 | Oyo | ₦139.10bn |
| 8 | Ondo | ₦113.05bn |
| 9 | Jigawa | ₦111.60bn |
| 10 | Borno | ₦109.65bn |
| 11 | Anambra | ₦108.54bn |
| 12 | Imo | ₦107.69bn |
| 13 | Katsina | ₦106.40bn |
| 14 | Benue | ₦104.94bn |
| 15 | Abia | ₦101.16bn |
| 16 | Niger | ₦98.56bn |
| 17 | Sokoto | ₦97.48bn |
| 18 | Kebbi | ₦97.39bn |
| 19 | Edo | ₦96.55bn |
| 20 | Adamawa | ₦96.32bn |
| 21 | Zamfara | ₦95.64bn |
| 22 | Kogi | ₦95.60bn |
| 23 | Enugu | ₦91.53bn |
| 24 | Taraba | ₦90.83bn |
| 25 | Plateau | ₦90.21bn |
| 26 | Yobe | ₦89.64bn |
| 27 | Nasarawa | ₦88.96bn |
| 28 | Kaduna | ₦88.62bn |
| 29 | Bauchi | ₦85.41bn |
| 30 | Kwara | ₦85.29bn |
| 31 | Osun | ₦83.87bn |
| 32 | Ebonyi | ₦82.66bn |
| 33 | Ogun | ₦78.81bn |
| 34 | Gombe | ₦78.53bn |
| 35 | Cross River | ₦72.58bn |
| 36 | Ekiti | ₦56.36bn |
| Total | ₦4,525.74bn |
The six-month figures total ₦4.52574 trillion, which rounds to ₦4.53 trillion.
Why Did Some States Receive More?
FAAC allocations are not distributed equally among the states. The monthly disbursement tables published by the OAGF break state allocations into different revenue components, including statutory allocation, Value Added Tax (VAT), Electronic Money Transfer Levy (EMTL), and, where applicable, the 13% derivation allocation for oil-producing states. These different components help explain some of the large differences in the six-month totals.
The five states with the largest totals during the period were Lagos, Delta, Rivers, Akwa Ibom and Bayelsa. Four of those states are oil-producing states and therefore receive derivation revenue in addition to other FAAC components. Lagos also has a substantial share from the revenue components distributed across the states. The ranking, however, should not be read as a ranking of state governments or their performance. FAAC distributions are determined by the applicable revenue-sharing arrangements and the different components of the federation account.
What the Numbers Don’t Show
The table above answers the question of how much each state received. However, it does not show what happened to that money after it arrives at the state coffers. A state’s FAAC allocation is intended to ensure it can pay salaries and build infrastructure such as health centres, roads, and schools. However, once it is disbursed, the prerogative to appropriate it lies with the state government. This is worth keeping in mind when reading the ranking. A state near the bottom of the table is not necessarily worse off in its budget planning than a state near the top, and a state near the top is not necessarily meeting its obligations simply because it received more. The disparity in this table reflects how FAAC allocations are calculated, not how well any state is run.
The OAGF publishes these disbursement reports every month, so the amount a state received is now a matter of public record. Citizens are now better informed and better able to hold their state governors to account.
Sources
- Office of the Accountant-General of the Federation. (2026a). Disbursement: January 2026 [Report]. Federal Republic of Nigeria. https://oagf.gov.ng/wp-content/uploads/2026/06/Disbursement-January-2026.pdf
- Office of the Accountant-General of the Federation. (2026b). Disbursement: February 2026 [Report]. Federal Republic of Nigeria. https://oagf.gov.ng/wp-content/uploads/2026/06/Disbursement-February-2026.pdf
- Office of the Accountant-General of the Federation. (2026c). Disbursement: March 2026 [Report]. Federal Republic of Nigeria. https://oagf.gov.ng/wp-content/uploads/2026/06/Disbursement-March-2026.pdf
- Office of the Accountant-General of the Federation. (2026d). Disbursement: April 2026 [Report]. Federal Republic of Nigeria. https://oagf.gov.ng/wp-content/uploads/2026/06/Disbursement-April-2026.pdf
- Office of the Accountant-General of the Federation. (2026e). Disbursement: May 2026 [Report]. Federal Republic of Nigeria. https://oagf.gov.ng/wp-content/uploads/2026/06/Disbursement-May-2026.pdf
- Office of the Accountant-General of the Federation. (2026f). Disbursement: June 2026 [Report]. Federal Republic of Nigeria. https://oagf.gov.ng/wp-content/uploads/2026/08/Disbursement-June-2026.pdf
