Lagos State received the highest allocation from the Federation Account Allocation Committee (FAAC) during the first quarter of 2026, according to figures covering January, February, and March distributions to Nigeria’s 36 states.
The data shows significant variations in revenue allocations among states, reflecting differences in derivation earnings, population, statutory allocations, and other revenue-sharing components under the FAAC framework.
With a cumulative allocation of ₦200.21 billion over the three-month period, Lagos maintained its position as the leading recipient among Nigerian states. The state’s strong economic activity and internally generated revenue capacity continue to make it one of the most financially significant subnational governments in the country.
Delta State ranked second with a total allocation of ₦143.41 billion, while Rivers State came third with ₦123.96 billion. Oil-producing states dominated the upper end of the ranking, with Bayelsa receiving ₦114.48 billion and Akwa Ibom securing ₦109.76 billion during the period under review.
Among northern states, Kano emerged as the highest recipient with ₦75.04 billion, while Oyo State led the South-West states after Lagos, receiving ₦68.98 billion.
The figures also revealed that several states received allocations exceeding ₦50 billion within the first three months of the year, including Jigawa, Ondo, Katsina, Borno, Anambra, Benue, Imo, Adamawa, Abia, Edo, Kebbi, Niger, and Sokoto.
At the lower end of the ranking, Ekiti State recorded the smallest allocation with ₦17.12 billion, while Cross River, Ogun, Gombe, Ebonyi, Osun, Bauchi, and Kaduna were among states that received below ₦42 billion during the quarter.
Analysts note that FAAC allocations remain a major source of funding for most state governments, supporting infrastructure projects, salary payments, social services, and economic development initiatives. However, experts continue to emphasize the need for states to strengthen internally generated revenue and reduce dependence on federal allocations.
FAAC Allocations to States (January–March 2026):
- Lagos – ₦200.21 billion
- Delta – ₦143.41 billion
- Rivers – ₦123.96 billion
- Bayelsa – ₦114.48 billion
- Akwa Ibom – ₦109.76 billion
- Kano – ₦75.04 billion
- Oyo – ₦68.98 billion
- Jigawa – ₦55.74 billion
- Ondo – ₦53.50 billion
- Katsina – ₦52.58 billion
- Borno – ₦52.38 billion
- Anambra – ₦52.17 billion
- Benue – ₦50.67 billion
- Imo – ₦50.31 billion
- Niger – ₦48.37 billion
- Sokoto – ₦48.31 billion
- Adamawa – ₦47.92 billion
- Abia – ₦47.90 billion
- Edo – ₦47.87 billion
- Kebbi – ₦47.53 billion
- Zamfara – ₦46.17 billion
- Kogi – ₦45.96 billion
- Enugu – ₦45.67 billion
- Plateau – ₦43.62 billion
- Nasarawa – ₦43.55 billion
- Yobe – ₦42.91 billion
- Taraba – ₦42.62 billion
- Kwara – ₦42.31 billion
- Kaduna – ₦41.80 billion
- Bauchi – ₦41.17 billion
- Osun – ₦40.53 billion
- Ebonyi – ₦39.46 billion
- Gombe – ₦37.90 billion
- Ogun – ₦36.14 billion
- Cross River – ₦35.15 billion
- Ekiti – ₦17.12 billion
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The first-quarter allocation figures provide insight into the fiscal resources available to state governments in 2026 and underscore the continuing importance of federal revenue distribution in Nigeria’s economic structure.
