Abstract: Despite small-scale rice farming been seen as an integral part of Kebbi Economy, however, the extent to which small-scale rice farming affect the internally generated revenue in Argungu LGA of Kebbi State, is yet to be empirically examined. Low internally generated revenue as resulted to array of economic problems such as low level of employment generation, low per capital income, poverty and underdevelopment of the rural area etc., Thus, this study examines the effect of small scale rice farming on the internally generated revenue in Argungu LGA of Kebbi State. Econometric technique of logist regression analysis was employed to analyze the primary data sourced from field survey on this subject matter.