In Nigeria’s three-tiered system of government, the State Government (SG) plays a critical role in governance and development at the sub-national level. Executive officials at this level—governors, deputy governors, commissioners, and special advisers—are well-compensated for their responsibilities.
The Revenue Mobilisation Allocation and Fiscal Commission (RMAFC) is constitutionally mandated to determine and review the salaries and allowances of public officeholders, including state executives. This article explores the official salary structure, executive levels, and allowances for SG executives in Nigeria as of 2025.
List of SG Executive Positions Covered
- Governor
- Deputy Governor
- Commissioners
- Secretary to the State Government (SSG)
- State Head of Service
- Special Advisers (SA)
- Senior Special Assistants (SSA)
- Permanent Secretaries
2025 SG Executive Salary Structure
1. State Governor
- Annual Basic Salary: ₦11,540,896
- Monthly Salary: ₦961,741
- Allowances: Housing, Transport, Domestic Staff, Entertainment, Estacode, etc.
- Total Remuneration (Estimated): ₦40 million – ₦50 million/year
- Other Benefits: Official residence, state security, travel allowances, severance packages.
2. Deputy Governor
- Annual Basic Salary: ₦10,772,296
- Monthly Salary: ₦897,691
- Allowances: Housing, Utility, Vehicle Maintenance, Estacode
- Total Remuneration: ₦30 million – ₦40 million/year
3. State Commissioners
- Annual Basic Salary: ₦7,800,000
- Monthly Salary: ₦650,000
- Allowances:
- Accommodation (official or allowance)
- Vehicle and Maintenance
- Entertainment and Utility
- Estacode for international trips
- Total Annual Package: ₦18 million – ₦25 million
4. Secretary to the State Government (SSG)
- Annual Salary: ₦7,500,000 – ₦8,000,000
- Monthly Salary: ₦625,000 – ₦666,666
- Allowances: Same as commissioners with higher duty tour packages
- Total Remuneration: ₦20 million – ₦28 million/year
5. State Head of Service
- Annual Basic Salary: ₦7,200,000
- Monthly Salary: ₦600,000
- Allowances: Domestic staff, furniture grant, utility, and more
- Total Package: ₦18 million – ₦24 million/year
6. Special Advisers (SA)
- Annual Basic Salary: ₦3,500,000 – ₦4,200,000
- Monthly Salary: ₦291,666 – ₦350,000
- Allowances: Transport, Duty Tour, Estacode, Housing (in some cases)
- Total Remuneration: ₦10 million – ₦15 million/year
7. Senior Special Assistants (SSA)
- Annual Basic Salary: ₦2,400,000 – ₦3,200,000
- Monthly Salary: ₦200,000 – ₦266,666
- Allowances: Similar to SAs but lower in value
- Total Package: ₦7 million – ₦10 million/year
8. Permanent Secretaries
- Annual Basic Salary: ₦6,500,000
- Monthly Salary: ₦541,666
- Allowances: Leave grant, domestic staff, utility, and vehicle allowance
- Total Remuneration: ₦16 million – ₦22 million/year
Allowance Structure for SG Executives (2025)
Allowance Type |
Description |
Estimated Range (Annual) |
Housing Allowance |
Paid if official residence isn’t provided |
₦2 million – ₦5 million |
Utility |
Covers power, water, internet |
₦500,000 – ₦1 million |
Domestic Staff |
Support workers (maids, stewards, guards) |
₦1 million – ₦2 million |
Transport/Vehicle |
Car maintenance, fuel, driver salary |
₦1.5 million – ₦3 million |
Entertainment |
For official and personal engagements |
₦800,000 – ₦2 million |
Estacode |
Per diem for international duties |
$600 – $1,000/day |
Leave Allowance |
Vacation support once per year |
One month’s basic salary |
Furniture Allowance |
Paid once in four years |
200% of annual salary (avg.) |
Severance Package |
Paid after term ends |
300% of annual salary |
Non-Cash Benefits
- Official Vehicles with Drivers
- Official Residences (for Governors & Deputies)
- State-Sponsored Medical Care (Local & Foreign)
- Security Personnel
- Free Travel for Official Duties
- Retirement and Pension Packages (in some states)
Are These Salaries Uniform Across States?
While the basic salary structures are generally uniform across all states (as determined by RMAFC), allowances and perks vary based on:
- State budget capacity
- Internal Revenue Generation (IGR)
- Political discretion
- Local legislation
For example, a commissioner in Lagos State may receive higher travel or utility allowances than a commissioner in Yobe or Zamfara.
FAQs on SG Executive Salaries
Q1: Who pays SG executive salaries?
A: The individual state governments, funded by federal allocations and IGR.
Q2: Do governors earn more than ministers?
A: Yes, in many cases, state governors’ total packages exceed that of federal ministers.
Q3: Are these salaries taxed?
A: Basic salaries are taxed; however, many allowances are tax-exempt.
Q4: Do governors receive pensions after office?
A: Yes, though this has generated controversy, with some states now reviewing or scrapping such laws.
Q5: Can states increase executive salaries beyond RMAFC recommendations?
A: Not legally. However, states often adjust allowances or provide unlisted benefits.
Conclusion
State Government (SG) executives in Nigeria earn significant salaries and allowances, reflecting the leadership responsibilities they bear. While basic salaries are standardized nationwide, many allowances and non-cash benefits vary widely across states.
As calls for transparency and fiscal discipline grow louder in Nigeria, public attention on how SG executives are compensated continues to rise. Understanding the current structure empowers citizens to engage meaningfully in governance and accountability.