This study uses the Anker Methodology® to estimate the cost of a basic but decent standard of living, that is, a living income and the corresponding living wage, across different parts of Nigeria as of April 2026. Building on the Anker Living Wage Benchmark Report for rural Cross River State and Benue State (November 2023), published by the Anker Research Institute in 2023 (Voorend et al., 2023), the report presents the results of an extensive analysis of regional variations in living income and living wage estimates in both urban and rural areas across Nigeria’s six geopolitical zones.