by Vikram Sharma, Diganta Nayak and Karminder Malhotra
Dec 19, 2025
1 min The report assesses digital revenue administration maturity across Nigeria’s 36 states and the Federal Capital Territory (FCT), identifying strengths, gaps, and priorities to advance intelligent, interoperable, and citizen-centric revenue systems.
This report evaluates the digital public infrastructure readiness of revenue authorities across Nigeria’s 36 states and the FCT using the Intelligent Revenue Authority (IRA) framework. It analyzes maturity across person-to-government, business-to-government, and government-to-government payment systems, highlighting significant variation in digital adoption. While some states demonstrate advanced integration, automation, and data use, many rely on manual processes and fragmented systems. The report proposes phased, state-specific roadmaps to strengthen interoperability, automation, digital governance, and human capacity, aiming to improve revenue mobilisation and service delivery.
Leave comments