The Federal Government of Nigeria generated a total sum ₦2.42 trillion from Value Added Tax (VAT) in Q1 2026, a 9.98% increase on a quarter-on-quarter basis from ₦2.20 trillion recorded in Q4 2025.
This figure was contained in the Q1 2026 VAT Report released on Friday by the National Bureau of Statistics (NBS).
Year-on-year, the figure represents a sharper 17.06% jump from the same period in 2025, underscoring a sustained upward trend in VAT collection in the country.
Of the total VAT collected, local payments stood at ₦1.11 trillion, Foreign VAT Payments were ₦830.47 billion, while import VAT contributed ₦477.55 billion during the quarter.
On a quarter-on-quarter basis, Activities of households as employers, undifferentiated goods- and services producing activities of households for own use recorded the highest growth rate with 74.36%; followed by Arts, entertainment and recreation with 20.91%; and Manufacturing with 12.82%.
On the other hand, Education had the lowest growth rate with — 31.96%, followed by Public administration and defence, compulsory social security with — 31.38%; and Activities of extraterritorial organizations and bodies with — 29.89%.
In terms of sectoral shares, the activities with the largest shares in Q1 2026 were Manufacturing with 29.75%; Information and communication with 20.61%; and Mining and quarrying with 12.32%.
Conversely, Activities of households as employers, undifferentiated goods-and-services-producing activities of households for own use recorded the lowest share with 0.01%; followed by Activities of extraterritorial organizations and bodies; and Water supply, sewerage, waste management and remediation activities with 0.02% and 0.06%, respectively.
