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Objective ParameterLower is better

Debt Sustainability

Prudence or Peril — the Weight Each Citizen Carries

Why it matters. Debt per citizen tells investors how much fiscal headroom a state has before it must choose between servicing debt and delivering services. States with low debt and rising IGR are the compounders.

National best (Jigawa)

₦5k

2nd: Osun

Highest: Ekiti

₦98k

3rd: Kebbi

National median

₦22k

Is better

States scored

31

States unscored

Leading States

1Jigawa
₦5,057
2Osun
₦8,353
3Kebbi
₦11k

Trailing States

29Ekiti
₦98k
30Ondo
₦85k
31Lagos
₦77k

The story in the numbers

Debt sustainability is not about the absolute number — it is about trajectory. States borrowing to build revenue-generating infrastructure are different from states borrowing to pay salaries. The report separates the two.

Inside the full report

Five parts. The whole federation.

1

The National Ranking

The complete ranking of every state on debt sustainability, with citizen scores and sample sizes.

2

Three-Year Trends

How the picture moved across 2024–2026, and the zones improving fastest — and slipping.

3

The Regional Picture

Where the parameter is strongest and weakest by geopolitical zone, and what explains the pattern.

4

The Leaders' Playbook

The state initiatives behind the strongest results — verifiable, specific, and adaptable.

5

What to Do Next

What the evidence means for governments, partners and investors — anchored in global best practice.

A taste of the findings

"Jigawa's debt per citizen is the lowest in the federation — achieved while growing IGR by 31% in two years."

The report shows the fiscal discipline behind that outcome and what it means for investors.

Where the work remains

Several states have debt service consuming over 40% of IGR — a danger zone.

The report identifies which states are in genuine distress and which are managing legacy borrowing responsibly.

Read the full parameter report

The ranking. The trend. The playbook. The proven move to close the gap.

Debt Sustainability — pSPI Parameter | pSPI