According to the 2025 State of States study by BudgIT, Enugu State has surpassed Lagos to become the most economically independent state in Nigeria. According to the research, Enugu is the nation’s most financially sustainable subnational government, able to pay for its ongoing expenses out of internally generated revenue (IGR) rather than depending on monthly allotments from the Federation Account Allocation Committee (FAAC). With a fiscal independence score of 0.68, Enugu was able to pay for its operations with 68 percent of its IGR. Abia, Anambra, and Kwara finished in the top five with ratings of 1.56, 1.66, and 1.73, respectively, while Lagos came in second with a score of 0.83Because of their significant need on federal funding, Yobe, Benue, Jigawa, Kogi, and Imo were ranked as the least economically viable states. According to BudgIT, states with higher fiscal independence index scores have greater financial autonomy and have the potential to function autonomously with little outside assistance. Enugu, which was not in the top five in 2024, has made significant progress in the 2025 report. Next in line were Rivers, Lagos, Ogun, Anambra, and Cross River.

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