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The South West recorded the highest tax revenue per capita in 2025 at ₦42,327, about 10 times the North West’s ₦4,187, the lowest among Nigeria’s six geopolitical zones.
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Lagos had the lowest multidimensional poverty rate among the top 10 states in the 2026 figures, at 3.7 percent, followed by Edo at 4.9 percent and Rivers at 7.2 percent.
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All 10 states in the lowest multidimensional poverty ranking were in Southern Nigeria, with five recording rates below 10 percent.
October 15, (THEWILL) – Nigeria’s South West recorded the country’s highest tax revenue per capita in 2025, while the states with the lowest reported multidimensional poverty rates in 2026 were concentrated entirely in the southern part of the country, highlighting differences in fiscal capacity and living conditions across regions.
Tax revenue per person shows that the South West generated ₦42,327 per capita, substantially higher than the ₦27,066 recorded in the South South and ₦17,522 in the North Central.
The South East recorded tax revenue per capita of ₦8,877, while the North East generated ₦5,095. The North West ranked last, with ₦4,187 per person.
The difference between the highest and lowest zones was ₦38,140 per capita, with the South West’s figure approximately 10.1 times that of the North West.
The figures point to a significant geographical disparity in tax revenue relative to population. However, tax revenue per capita does not necessarily measure the amount paid by each resident, as the indicator reflects revenue generated across a zone divided by its population.
Differences in the concentration of businesses, formal employment, taxable incomes, economic activity and the effectiveness of tax administration can all influence the amount collected. The figures alone do not establish which of these factors accounts for the gap.
Lagos Records Lowest Multidimensional Poverty Rate
![Aerial view of a riverside city with tall buildings, a curved elevated highway, and a busy waterfront district.] ,](https://thewillnews.com/wp-content/uploads/2026/10/Lagos-Islands-waterfront.jpg "Lagos Islands waterfront - THEWILL NEWS MEDIA")
The regional differences in tax revenue come alongside a concentration of low multidimensional poverty rates in Southern Nigeria, according to figures attributed to the Oxford Poverty and Human Development Initiative’s (OPHI) 2026 Global Multidimensional Poverty Index Country Briefing.
Lagos recorded the lowest multidimensional poverty rate among the top 10 states, at 3.7 percent of its population. Edo followed at 4.9 percent, while Rivers ranked third at 7.2 percent.
Ogun placed fourth with a rate of 7.5 percent, followed by Ekiti at 9.5 percent and Anambra at 9.6 percent.
The remaining states in the top 10 were Abia, with a rate of 12.3 percent; Imo and Ondo, both at 14.3 percent; and Osun, at 14.6 percent.
Five of the 10 states recorded multidimensional poverty rates below 10 percent, while Lagos had the lowest rate in the ranking. Osun recorded the highest rate among the 10 states.
Geographically, the South West accounted for five states: Lagos, Ogun, Ekiti, Ondo and Osun. The South East contributed Anambra, Abia and Imo, while Edo and Rivers represented the South South.
The ranking, therefore, places all 10 states in Southern Nigeria. However, it covers only the states with the lowest reported rates and does not establish that every Southern state has low multidimensional poverty or that all Northern states have higher rates.
Multidimensional poverty differs from monetary poverty because it measures overlapping disadvantages in areas such as education, health and living standards rather than income alone. The reported rate represents the proportion of a state’s population classified as multidimensionally poor under the index’s methodology.
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Revenue And Poverty Figures Offer Different Perspectives
Taken together, the figures provide two distinct perspectives on Nigeria’s regional economic disparities: the capacity to generate tax revenue relative to population and the proportion of people experiencing multiple forms of deprivation.
The South West’s leading position in tax revenue per capita and Lagos’s lowest reported multidimensional poverty rate are notable, but the figures do not establish a direct relationship between tax collection and poverty outcomes.
A more complete assessment would require state-level tax receipts, population estimates, employment and income data, public spending figures, and comparable poverty measurements over time. It would also need to account for differences in economic structure and the distribution of wealth within states.
The tax figures relate to 2025, while the poverty ranking is presented for 2026. The two datasets therefore describe different periods and indicators and should not be interpreted as evidence that one outcome caused the other.
The rankings nevertheless underscore the importance of examining regional differences in revenue generation and human development separately when assessing Nigeria’s economic performance. They also show why national averages alone may not fully capture variations in fiscal capacity and living conditions across the country.
For policymakers, the figures raise questions about how states can broaden their tax bases without placing excessive pressure on households and businesses, while improving access to education, healthcare, basic services, and other conditions that shape multidimensional poverty.
Ogochukwu Onwaeze is a writer specializing in business and economic journalism. At THEWILL News Media, she translates market trends, financial developments, and policy shifts into clear and engaging stories.
