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