Nigeria’s Value Added Tax (VAT) revenue rose to N2.28 trillion in the third quarter of 2025, representing a 10.66% increase from N2.06 trillion recorded in the previous quarter, the National Bureau of Statistics (NBS) has reported.
The figure, disclosed in the Sectorial Distribution of VAT Q3 2025 report published on the NBS website on Tuesday, also shows a 28.10% year-on-year growth from the N1.78 trillion collected in Q3 2024.
The breakdown indicates that local VAT payments accounted for N1.12 trillion, foreign VAT payments contributed N680.23 billion, while import VAT added N479.79 billion.
Quarter-on-quarter, administrative and support service activities recorded the highest growth at 89.28%, followed by arts, entertainment and recreation with 82.49%, and human health and social work activities with 32.40%.
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In contrast, real estate activities declined by 51.33%, activities of households as employers fell by 36.22%, and other service activities dropped 20.30%.
In terms of sectoral contributions, manufacturing led with 25.89%, followed by information and communication at 18.77%, and mining and quarrying at 14.85%.
Activities of households as employers and undifferentiated goods- and services-producing activities of households for own use recorded the lowest share at 0.003%, while extraterritorial organisations and bodies, and water supply, sewerage, and waste management contributed 0.03% each.
The report underscores the continued expansion of VAT collections across key sectors of the Nigerian economy, driven largely by manufacturing, information and communication, and mining activities.