Nigeria’s Value Added Tax (VAT) collections rose to N2.28 trillion in the third quarter of 2025, representing a 10.66 per cent increase from the N2.06 trillion recorded in Q2 2025, according to the National Bureau of Statistics (NBS).
The VAT Q3 2025 report shows that local VAT payments accounted for N1.12 trillion of the total, while foreign VAT contributed N680.23 billion. Import VAT added N479.79 billion during the quarter.
On a quarter-on-quarter basis, administrative and support service activities posted the strongest growth at 89.28 per cent. Arts, entertainment and recreation followed with 82.49 per cent growth, while human health and social work activities rose by 32.40 per cent.
In contrast, real estate activities recorded the sharpest decline at 51.33 per cent. Activities of households as employers and undifferentiated goods and services-producing activities for own use fell by 36.22 per cent, while other service activities declined by 20.30 per cent.
Sectoral analysis shows manufacturing led VAT contributions in Q3 2025 with a 25.89 per cent share. Information and communication followed at 18.77 per cent, while mining and quarrying accounted for 14.85 per cent.
At the lower end, activities of households as employers and undifferentiated goods-producing activities recorded the smallest share at just 0.003 per cent. Activities of extraterritorial organisations and water supply, sewerage and waste management each accounted for 0.03 per cent.
On a year-on-year basis, VAT collections increased by 28.09 per cent compared to Q3 2024, reflecting sustained growth in domestic consumption and business activity across the economy.
