Delta, Bayelsa and Akwa Ibom states received nearly three-quarters of the N321.90bn distributed to Nigeria’s oil-producing states under the 13 per cent derivation principle in the first quarter of 2026, underscoring the dominance of the country’s largest crude-producing states in revenue allocation.

Analysis of data published by BudgIT Nigeria, using figures from the National Bureau of Statistics and the Federation Account Allocation Committee, showed that 11 states benefited from derivation payments between January and March this year.

Delta emerged as the biggest beneficiary with N101.60bn, followed by Bayelsa with N71.64bn and Akwa Ibom with N69.39bn. Collectively, the three states received about 75 per cent of the total derivation allocation for the quarter.

Rivers ranked fourth after receiving N46.09bn, meaning the four leading oil-producing states accounted for almost 90 per cent of all derivation funds shared during the period.

Allocations to the remaining states were considerably smaller. Ondo received N9.39bn, Edo N7.47bn, Imo N7.39bn, Abia N5.42bn and Anambra N3.49bn, while the newest oil-producing states, Enugu and Kogi, each got only N46,991.

The distribution reflects the uneven spread of crude oil production across the country. States with larger oil fields and export infrastructure continue to attract significantly higher derivation revenues, while emerging producers receive only token allocations. Delta’s quarterly payment was more than two million times the amounts allocated to Enugu and Kogi.

Imo’s receipt of N7.39bn has also drawn attention, considering the state’s gas reserves and ongoing upstream activities by energy firms operating within its territory.

Nigeria’s constitution provides for a 13 per cent derivation payment to oil-producing states as compensation for petroleum resources extracted from their territories. The allocation is determined largely by production volumes, leaving states with marginal output at the bottom of the distribution table.

Historical figures indicate that derivation payments have risen sharply in recent years. Oil-producing states shared N1.51tn in 2025, up from N671.9bn in 2024. The list of beneficiaries has also expanded from nine to 11 states following the recognition of Enugu and Kogi as oil-producing states, although both currently receive only symbolic allocations because of their relatively low production levels.