36 States including FTC
| States | Postcode | |
| 1 | Abia | 440001 |
| 2 | Adamawa | 640001 |
| 3 | Akwa Ibom | 520001 |
| 4 | Anambra | 420001 |
| 5 | Bauchi | 740001 |
| 6 | Bayelsa | 561001 |
| 7 | Benue | 970001 |
| 8 | Borno | 600001 |
| 9 | Cross River | 540001 |
| 10 | Delta | 320001 |
| 11 | Ebonyi | 840001 |
| 12 | Edo | 300001 |
| 13 | Ekiti | 360001 |
| 14 | Enugu | 400001 |
| 15 | Gombe | 760001 |
| 16 | Imo | 460001 |
| 17 | Jigawa | 720001 |
| 18 | Kaduna | 700001 |
| 19 | Kano | 800001 |
| 20 | Katsina | 820001 |
| 21 | Kebbi | 860001 |
| 22 | Kogi | 260001 |
| 23 | Kwara | 240001 |
| 24 | Lagos | 100001 |
| 25 | Nasarawa | 962001 |
| 26 | Niger | 920001 |
| 27 | Ogun | 110001 |
| 28 | Ondo | 340001 |
| 29 | Osun | 230001 |
| 30 | Oyo | 200001 |
| 31 | Plateau | 930001 |
| 32 | Rivers | 500001 |
| 33 | Sokoto | 840001 |
| 34 | Taraba | 660001 |
| 35 | Yobe | 320001 |
| 36 | Zamfara | 860001 |
| FCT | 900001 |