The Federation Account Allocation Committee (FAAC) disbursements are the lifeblood of state economies in Nigeria.
As of April 2026, the gap between the highest and lowest earners remains vast, primarily driven by oil production (derivation) and massive internal commerce (VAT).
Here are the Top 10 States with the Highest FAAC Allocation based on consolidated 2025 data and the latest April 2026 reports from the Nigerian Independent System Operator and NEITI.
1. Delta State
Delta consistently tops the list as the highest recipient in the federation. Its position is solidified by its massive crude oil production, which qualifies it for a significant share of the 13% derivation fund.
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The Scale: In 2025, Delta grossed approximately ₦649.67 billion, maintaining a wide lead over other states.
2. Rivers State
Following closely behind, Rivers State benefits from being both a major oil-producing state and a massive commercial hub.
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The Scale: Rivers received roughly ₦526.30 billion in 2025. By January 2026, NEITI reports confirmed it maintained its position in the top three with average monthly receipts of nearly ₦26.2 billion.
3. Lagos State
Lagos is unique because it leads the country in Value Added Tax (VAT) and Electronic Money Transfer Levy (EMTL) collections rather than oil.
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The Scale: Lagos recorded a total of ₦514.56 billion in 2025. In the third quarter of 2025 alone, it saw a historic ₦179.3 billion, making its quarterly allocation more than double that of most other states.
4. Akwa Ibom State
As another heavyweight in the Niger Delta, Akwa Ibom’s ranking is driven almost entirely by its status as a top oil producer.
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The Scale: The state received ₦494.23 billion in 2025, consistently ranking in the top four due to mineral revenue derivation.
5. Bayelsa State
Despite having a much smaller population than its neighbors, Bayelsa remains in the top five because it is one of the “big four” oil-producing states.
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The Scale: Bayelsa grossed ₦488.08 billion in 2025. NEITI data suggests that derivation accounts for nearly half of the total FAAC allocations for states like Bayelsa.
6. Kano State
Kano is the highest-ranking non-oil-producing state in the North. Its allocation is driven by its massive population and its status as a major commercial center for the northern region.
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The Scale: Kano received ₦270.86 billion in 2025. In recent quarters, it has averaged monthly receipts of approximately ₦26.4 billion.
7. Oyo State
Oyo has seen a steady rise in its rankings, largely due to increased commercial activity in Ibadan and improved VAT performance.
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The Scale: Oyo recorded ₦213.75 billion in 2025.
8. Anambra State
Anambra ranks high due to its vibrant commercial hubs like Onitsha, which contribute significantly to the VAT pool shared among states.
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The Scale: The state received ₦199.88 billion in 2025.
9. Borno State
Borno receives a high allocation partly due to the “Equality” and “Landmass” factors in the FAAC formula, which favor large states.
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The Scale: Borno recorded ₦198.75 billion in 2025.
10. Ondo State
Ondo rounds out the top 10, benefiting from being a “minor” oil producer which grants it access to the derivation fund that many other South-West states do not have.
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The Scale: Ondo received ₦198.42 billion in 2025, a 51.55% increase from the previous year.
The “Derivation Power” in 2026
The most critical factor in these rankings remains the 13% Derivation Fund. In the April 22, 2026, meeting, ₦120.75 billion was shared exclusively among oil-producing states as derivation revenue.
As NEITI Executive Secretary Dr. Ogbonnaya Orji noted in the January 2026 review:
“The range between the highest and lowest state allocations was ₦136.8bn… this materially alters state rankings, throwing up the derivative states as receiving nearly half of the total gross allocations.”
This massive gap explains why a state like Delta can receive nearly three times the amount of a state like Ondo, even though both are in the top 10.
