Nigeria’s top earners from the 13% oil derivation fund in 2025 were all oil & gas-producing states, reinforcing the continued dominance of crude production in shaping sub-national revenues. The ranking is based on FAAC net derivation data comparing 2025 receipts with 2024 figures across beneficiary states.

In 2025, all nine beneficiary states recorded strong year-on-year growth compared to 2024. The total received by the states was N1.51 trillion, compared to N671.92 billion, reflecting higher distributable oil revenues and improved federation inflows. This upward trend highlights how fluctuations in crude earnings directly reshape state-level fiscal strength.

The 13% derivation fund is reserved strictly for oil-producing states as compensation.

Overall, the distribution pattern shows that while VAT and statutory allocations influence total FAAC inflows, derivation revenue remains the most decisive fiscal advantage for oil-producing states, in many cases forming a substantial portion of their final net receipts.

Nine states receiving 13% derivation of revenue allocation in Nigeria

Abia ranked ninth with N20.51 billion in derivation receipts in 2025, up from N6.69 billion in 2024. This marks an increase of N13.82 billion or 206.5%.

This increase is driven by improved oil-linked inflows, although derivation still represents a smaller portion of the state’s overall revenue mix compared to VAT and statutory receipts.

Abia’s numbers show that while derivation has grown sharply, the state remains more dependent on consumption and statutory inflows than oil revenue. Abia’s fiscal profile reflects a gradual strengthening of oil-related earnings but without the dominance seen in core oil-producing peers.