Zamfara State has been ranked among the 10 best-performing states in fiscal viability in Nigeria, scoring 74.97 per cent in the 2026 Fiscal Viability Index released by BudgIT.
The state placed 10th in the ranking, which assessed the fiscal performance of 35 states in 2025, while Enugu and Bayelsa emerged first and second with scores of 98.38 per cent and 88.83 per cent respectively.
The report, titled: “State of States 2026: States’ Performance on Pillar B/Fiscal Viability,/ was released on Monday.
The ranking comes days after a former Governor of the Central Bank of Nigeria and Emir of Kano, Muhammadu Sanusi, said he was impressed by the transformational achievements recorded by Governor Dauda Lawal in Zamfara State over the past three years.
BudgIT said the Fiscal Viability Index measures the capacity of states to meet their expenditure obligations using available revenue rather than relying heavily on federal allocations.
“We call this ranking ‘Fiscal Viability’, but the real name is: Can your state survive without federal handouts?” the organisation said while releasing the report.
It added that “States that rank higher on the Fiscal Viability pillar demonstrate a comparatively stronger capacity to manage their expenditure obligations within the limits of their available revenue.”
According to the report, “True fiscal sustainability means a state can fund its public salaries, overheads and debt obligations from its own pockets, while managing the demands on its total revenue.”
The report also identified Zamfara as the second-least-indebted state in the federation, with a debt per capita of N19,464.
READ ALSO:
- 2027: Akpabio Says Peace Will Secure Rivers State for Tinubu
- State Police Bill Set for Transmission to Tinubu by National Assembly
- Kefas Appeals to ASUU to End Prolonged Strike at Taraba State University
Zamfara was one of only three northern states that made the top 10 of the index. Gombe ranked seventh with 78.07 per cent, while Niger placed ninth with 76.03 per cent.
The assessment examined how states generated revenue, managed public expenditure, sustained their finances and prioritised spending across critical sectors.
BudgIT said the 2026 assessment adopted a revised methodology built around four pillars: revenue performance, accounting for 40 per cent; fiscal viability, 30 per cent; debt sustainability, 15 per cent; and spending on selected critical sectors, 15 per cent.
It also examined states’ dependence on Federation Account allocations, expenditure patterns, capital investments, debt obligations and fiscal pressures across the federation.
“This edition introduces a revised methodology that gives greater attention to the developmental impact of public spending, with an assessment of expenditure in agriculture, health, education, and water, sanitation and hygiene (WASH),” the report said.
BudgIT said the assessment of revenue performance, fiscal viability, debt sustainability and spending in critical sectors provided insights into state governments’ fiscal decisions and how public resources were managed to support development.
In its 2025 State of States Report, the organisation had reported an improvement in Zamfara’s fiscal performance, with the state moving from 36th position in 2023 to 17th in 2025 under Governor Lawal.
The state had ranked 26th in 2024 before advancing 13 places to 17th in the 2025 assessment.
