Nigeria VAT Collections Q3 2025 — ₦2.28 Trillion
Nigeria collected ₦2.28 trillion in Value Added Tax (VAT) in Q3 2025 — up 10.66% from Q2 2025 and 28.10% year-on-year. Manufacturing, ICT, and Mining account for 59.5% of all VAT. Local VAT (₦1.12tn) leads, with foreign VAT (₦680bn) and import VAT (₦480bn) making up the rest. Official NBS/FIRS data.
VAT collections hit ₦2.28 trillion in Q3 2025 — a 28% jump from a year ago driven partly by rising prices (inflation inflates VAT base) and partly by improved compliance. Manufacturing at 25.89% reflects Nigeria's growing industrial tax footprint. The high share of ICT (18.77%) is notable and reflects both digital services and the massive telecom sector. Real estate VAT collapsed 51.33% quarter-on-quarter — likely a seasonal effect or one-time prior-period adjustment. Together, VAT (₦2.28tn) and CIT (₦2.96tn) generated over ₦5.24 trillion in Q3 alone.
VAT by Sector (₦ millions)
All Sectors — VAT Distribution
| Sector | Amount (₦m) | Share |
|---|---|---|
| Manufacturing | ₦290,793.38 | 25.89% |
| Info & Communication | ₦210,776.23 | 18.77% |
| Mining & Quarrying | ₦166,767.61 | 14.85% |
| Public Admin & Defence | ₦117,842.65 | 10.49% |
| Financial & Insurance | ₦110,856.67 | 9.87% |
| Transportation & Storage | ₦38,085.16 | 3.39% |
| Admin & Support Services | ₦30,109.67 | 2.68% |
| Other Services | ₦26,249.41 | 2.34% |
| Wholesale & Retail Trade | ₦51,669.02 | 4.6% |
| Professional & Scientific | ₦17,041.33 | 1.52% |
| Accommodation & Food | ₦13,239.84 | 1.18% |
| Education | ₦10,811.52 | 0.96% |
| Construction | ₦9,528.05 | 0.85% |
| Electricity & Gas | ₦8,677.6 | 0.77% |
| Arts & Entertainment | ₦6,997.46 | 0.62% |
| Human Health & Social | ₦6,362.45 | 0.57% |
| Agriculture | ₦5,491.55 | 0.49% |
| Real Estate | ₦1,200.19 | 0.11% |