Kebbi State has been ranked the best-performing state in fiscal management in Northern Nigeria. It placed fifth nationally in the 2026 BudgIT State of States Report. The Commissioner for Budget and Economic Planning, Abba Sani-Kalgo, announced the ranking at a news conference in Birnin Kebbi. BudgIT assessed the 36 states based on their 2025 financial records.
BudgIT is a civic technology organisation that promotes fiscal transparency. Its annual State of States report has become a reference for comparing how Nigerian states manage public funds. Previous editions have highlighted wide disparities in revenue generation, debt sustainability and capital spending. Northern states have historically underperformed on internally generated revenue, relying heavily on federal allocations. Kebbi’s ranking challenges that pattern.
The report evaluated states on four indicators: fiscal performance, revenue sustainability, debt sustainability and spending on critical sectors. Kebbi recorded 59.54 per cent growth in total revenue in 2025, the highest in the North-West. Its internally generated revenue more than doubled, rising 107.81 per cent to ₦23.62 billion. Tax revenue increased 38.74 per cent. Non-tax revenue grew more than threefold. The state posted a fiscal surplus of ₦15.13 billion, also the highest in the North-West.
Capital expenditure rose 60.08 per cent, representing 63.45 per cent of total spending. That means more than 63 kobo of every naira spent went into roads, schools, hospitals, water facilities, irrigation and agricultural support. Debt servicing consumed only 2.40 per cent of total revenue. Kebbi is the fourth least-indebted state in the country.
Sani-Kalgo attributed the performance to reforms by Governor Nasir Idris. These include strengthening the Kebbi Internal Revenue Service, automating collection, expanding the tax base and publishing budgets and implementation reports. He also used the occasion to criticise the state ADC for alleging financial mismanagement without evidence. He challenged the party to read the report.
Winners: The Kebbi State Government, which gains validation. Governor Idris, whose reforms are credited. Civil servants and revenue officials, who are commended. BudgIT, which gains influence. Losers: States ranked lower, which face scrutiny. The ADC, whose allegations are dismissed. Taxpayers in states with poor fiscal discipline.
Bottom Line: Kebbi’s ranking is a rare piece of good fiscal news from the North. A 63 per cent capital budget is the real achievement. The test is whether it sustains the discipline after the report is forgotten.