Nigeria’s Value Added Tax revenue surged to N2.28 trillion in the third quarter of 2025, marking a 10.66% increase from N2.06 trillion in the previous quarter, according to the latest report from the National Bureau of Statistics.
The figure was disclosed in the Sectorial Distribution of VAT Q3 2025 report published on the NBS website on Tuesday.
The report shows that, on a year-on-year basis, VAT collections in Q3 2025 increased by 28.10% from Q3 2024.
The breakdown shows local VAT payments dominating at N1.12 trillion, foreign VAT payments contributing N680.23 billion, and import VAT adding N479.79 billion.
“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 2025,” the report said.
On a quarter-on-quarter basis, NBS said administrative and support service activities recorded the highest growth rate at 89.28%, followed by arts, entertainment and recreation with 82.49%, and human health and social work activities with 32.40%.
“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.
In terms of sectoral contributions, “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.”
