1. Delta: N260.75bn
2. Rivers: N197.23bn
3. Akwa Ibom: N179.10bn
5. Bayelsa: N157.73bn
6. Kano: N84.76bn
7. Oyo: N66.75bn
8. Edo: N65.88bn
9. Anambra: N65.45bn
10. Ondo: N65.43bn
11. Borno: N63.35bn
12. Katsina: N60.58bn
13. Jigawa: N60.07bn
14. Benue: N59.10bn
15. Imo: N58.06bn
16. Abia: N54.23bn
17. Niger: N53.59bn
18. Kebbi: N53.36bn
19. Enugu: N52.58bn
20. Sokoto: N52.03bn
21. Adamawa: N50.58bn
22. Taraba: N49.89bn
23. Zamfara: N48.08bn
24. Bauchi: N47.79bn
25. Yobe: N47.67bn
26. Nassarawa: N47.02bn
27. Kaduna: N45.77bn
28. Plateau: N45.40bn
29. Kogi: N45.36bn
30. Ebonyi: N44.65bn
31. Osun: N44.39bn
32. Kwara: N44.29bn
33. Gombe: N42.85bn
34. Ekiti: N42.33bn
35. Cross River: N40.08bn
36. Ogun: N40bn
Total: N2.59 trillion
<FAAC, NBS>