Nigeria’s aggregate Value Added Tax (VAT) revenue rose to ₦2.28 trillion in the third quarter of 2025, according to the National Bureau of Statistics (NBS).
In its latest report released on Tuesday, the agency stated that the figure represents a 10.66 per cent increase on a quarter-on-quarter basis from ₦2.06 trillion recorded in Q2 2025.
Breakdown of VAT Revenue
The report shows that:
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Local VAT payments accounted for ₦1.12 trillion
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Foreign VAT payments contributed ₦680.23 billion
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Import VAT added ₦479.79 billion
On a year-on-year basis, VAT collections in Q3 2025 rose by 28.10 per cent compared with Q3 2024.
“Value Added Tax (VAT) in Q3 2025 was ₦2.28 trillion, showing an increase of 10.66% on a quarter-on-quarter basis from ₦2.06 trillion in Q2 2025.
“Local payments stood at ₦1.12 trillion, foreign VAT payments were ₦680.23 billion, while import VAT contributed N479.79 billion in Q3 2025,” the NBS said.
Value Added Tax (VAT) in Q3 2025 was N2.28 trillion, showing an increase of 10.66% on a quarter-on-quarter basis from N2.06 trillion in Q2 2025.
Local payments stood at N1.12 trillion, Foreign VAT Payments were N680.23 billion, while import VAT contributed N479.79 billion in Q3… pic.twitter.com/BydU7oRdKA
— NBS Nigeria (@NBS_Nigeria) March 3, 2026
Sectoral Performance
On a quarter-on-quarter basis, administrative and support service activities recorded the highest growth rate at 89.28 per cent. This was followed by arts, entertainment and recreation at 82.49 per cent, and human health and social work activities at 32.40 per cent.
Conversely, real estate activities posted the weakest performance with a negative growth rate of –51.33 per cent. Activities of households as employers, as well as undifferentiated goods- and services-producing activities of households for own use, declined by –36.22 per cent, while other service activities fell by –20.30 per cent.
“On the other hand, real estate activities had the lowest growth rate at –51.33%, followed by activities of households as employers, undifferentiated goods- and services-producing activities of households for own use with –36.22%, and other service activities with –20.30%,” the report added.
Top Contributing Sectors
In terms of sectoral contributions, the report stated:
“the top three activities with the largest shares in Q3 2025 were manufacturing with 25.89%, information and communication with 18.77%, and mining and quarrying with 14.85%.
“Conversely, activities of households as employers, undifferentiated goods- and services-producing activities of households for own use recorded the lowest share with 0.003%, followed by activities of extraterritorial organisations and bodies, and water supply, sewerage, waste management with 0.03% each.”
The figures highlight continued growth in Nigeria’s non-oil revenue streams, particularly from manufacturing and the information and communication sectors.