| ISO-3166-2 | Fips | Name of Subdivision | Capital | Population | area in km² |
| 1 | AB | 45 | Abia | Umuahia | 4,222,476 | |
| 2 | AD | 35 | Adamawa | Yola | 3,737,223 | 37,772.9 |
| 3 | AG | | Agadez | | | |
| 4 | AK | 21 | Akwa Ibom | Uyo | 4,805,451 | 8,370.5 |
| 5 | AN | 25 | Anambra | Awka | 4,721,858 | 5,570.7 |
| 6 | BC | 46 | Bauchi | Bauchi | 4,706,909 | |
| 7 | BN | 26 | Benue | Makurdi | 3,054,128 | 35,759.3 |
| 8 | BO | 27 | Borno | Maiduguri | 4,588,668 | 71,880.9 |
| 9 | BY | 52 | Bayelsa | Yenagoa | 1,998,349 | |
| 10 | CR | 22 | Cross River | Calabar | 3,104,446 | 19,000.4 |
| 11 | CT | | Federal Capital Territory | Abuja | 660,634 | |
| 12 | DE | 36 | Delta | Asaba | 4,170,214 | 14,128.5 |
| 13 | DF | | Diffa | | | |
| 14 | DS | | Dosso | | | |
| 15 | EB | 53 | Ebonyi | Abakaliki | 1,739,136 | |
| 16 | ED | 37 | Edo | Benin-City | 3,497,502 | 21,285.8 |
| 17 | EK | 54 | Ekiti | Ado-Ekiti | | |
| 18 | EN | 47 | Enugu | Enugu | 3,590,513 | |
| 19 | GO | 55 | Gombe | Gombe | 2,448,236 | |
| 20 | IM | 28 | Imo | Owerri | | 5,123.4 |
| 21 | JI | 39 | Jigawa | Dutse | 4,988,888 | 20,552.6 |
| 22 | KD | 23 | Kaduna | Kaduna | 6,849,075 | 43,988.2 |
| 23 | KE | 40 | Kebbi | Birnin-Kebbi | 3,630,931 | 38,316.0 |
| 24 | KN | 29 | Kano | Kano | 10,077,751 | 24,279.1 |
| 25 | KO | 41 | Kogi | Lokoja | 3,595,789 | 31,083.7 |
| 26 | KT | 24 | Katsina | Katsina | 6,483,429 | 24,326.2 |
| 27 | KW | 30 | Kwara | Ilorin | 2,591,555 | 28,125.3 |
| 28 | LA | 05 | Lagos | Ikeja | 10,601,345 | 3,281.1 |
| 29 | MA | | Maradi | | | |
| 30 | NA | 56 | Nassarawa | Lafia | 2,040,097 | |
| 31 | NI | 31 | Niger | Minna | 4,082,558 | 78,043.5 |
| 32 | NM | | Niamey | | | |
| 33 | OG | 16 | Ogun | Abeokuta | 4,054,272 | 15,889.6 |
| 34 | ONG | 48 | Ondo | Akure | 4,011,407 | |
| 35 | OS | 42 | Osun | Osogbo | 4,137,627 | 9,073.1 |
| 36 | OY | 32 | Oyo | Ibadan | 6,617,720 | 28,311.9 |
| 37 | PL | 49 | Plateau | Jos | | |
| 38 | RI | 50 | Rivers | Port Harcourt | | |
| 39 | SO | 51 | Sokoto | Sokoto | 4,244,399 | |
| 40 | TA | 43 | Taraba | Jalingo | 2,688,944 | 56,552.8 |
| 41 | TH | | Tahoua | | | |
| 42 | TL | | Tillaberi | | | |
| 43 | YO | 44 | Yobe | Damaturu | 2,532,395 | 46,848.2 |
| 44 | ZA | 57 | Zamfara | Gusau | 3,602,356 | |
| 45 | ZD | | Zinder | | | |