Here is the Full List of Zip Codes or Postal Codes For Nigeria States. Beginning from the federal capital territory.
Zip Code means Z= Zone, I= Improvement, P= Plan Code. Zone Improvement Plan (Zip) Code is used by The US while Nigeria use Postal code.

Abuja 900001
ABIA, Umahia 440001
Adamawa, Yola 640001
Akwa Ibom, Uyo 520001
Anambra, Akwa 420001
Bauchi 740001
Bornu, Maiduguri 600001
Delta, Asaba 320001
Ebonyi, Abakaliki 840001
Edo, Benin 300001
Enugu 400001
Imo, Owerri 460001
Jigawa, Duste 720001
Kaduna 700001
Kano 800001
Kastina 820001
Kebbi, Bernie Kebbi 860001
Kogi, Lokoja 260001
Kwara, Ilorin 240001
Lagos, Mainland 100001
Lagos, Island 101001
Niger, Minna 920001
Ogun, Abeokuta 110001
Ondo, Akure 340001
Osun, Osogbo 230001
Oyo, Ibadan 200001
Plateau, Jos 930001
Rivers, Port-harcourt 500001
Sokoto 840001
Taraba, Jalingo 660001
Yobe, Damaturu 320001