FULL LIST: VAT Generated in Nigerian States in Q1 2025

Value Added Tax (VAT) is a major source of revenue for Nigeria’s government, helping to fund infrastructure, salaries, and public services across the country. Each quarter, states contribute different amounts to the national VAT pool, reflecting their level of economic activity, business presence, and population.

For the first quarter of 2025, here is a detailed breakdown of VAT generated by each state in Nigeria, according to official reports.

Top Performers: Lagos, Rivers, and Oyo Lagos State remains the clear leader in VAT generation, bringing in a staggering N819.62 billion in Q1 2025. This is hardly surprising, as Lagos is Nigeria’s commercial capital, home to major businesses, industries, and a thriving population.

Rivers State comes in second, contributing N278.23 billion, fueled by its robust oil and gas industry as well as a growing service sector.

Oyo State ranks third with N79.78 billion, supported by its vibrant trade, agriculture, and industrial base.

States With Moderate VAT ContributionsBayelsa, Kano, Edo, Delta, Akwa Ibom, and Kwara also made significant contributions, each generating between N14 billion and N27 billion. These states benefit from a mix of oil wealth, agricultural production, and growing commerce.

States With Lower VAT FiguresAt the other end of the list, states like Cross River, Imo, Taraba, Abia, and Zamfara reported the lowest VAT revenues for Q1 2025, each generating less than N4 billion. These figures reflect a smaller industrial presence, lower population, or less formal economic activity.

Full Breakdown: VAT Generated by Each State (Q1 2025)Lagos: N819.62bn

Rivers: N278.23bn

Oyo: N79.78bn

Bayelsa: N27.26bn

Kano: N22.97bn

Edo: N20.73bn

Delta: N20.04bn

Akwa Ibom: N16.08bn

Kwara: N14.43bn

Benue: N12.36bn

Jigawa: N11.22bn

Sokoto: N10.88bn