The latest report by the National Bureau of Statistics (NBS) shows that the Federal Government generated a total sum of N2.28 trillion from Value Added Tax (VAT) in Q3 2025.
The Q3 2025 VAT Report released by the Bureau on Tuesday, shows an increase of 10.66% on a quarter on-quarter basis from N2.06 trillion in Q2 2025.
According to the report, local payments stood at N1.12 trillion, Foreign VAT Payments were N680.23 billion, while import VAT contributed N479.79 billion in Q3 2025.
On a quarter-on-quarter basis, Administrative and support service activities recorded the highest growth rate with 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 low est growth rate with –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 ser vice activities with –20.30%.
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 organizations and bodies; and Water supply, sewerage, waste management with 0.03% each.
However, on a year-on-year basis, VAT collections in Q3 2025 increased by 28.10% from Q3 2024.
