Fresh data for the first quarter of 2025 reveals that Nigerian states generated significant revenue from Value Added Tax (VAT), with Lagos State maintaining its lead by a wide margin.
According to the breakdown, Lagos alone accounted for ₦819.62 billion, far ahead of other states. Rivers and Oyo States followed with ₦278.23 billion and ₦79.78 billion, respectively, securing the second and third positions.
The figures highlight the disparity in economic activity across the country, with southern states dominating the top positions while many others trailed behind significantly.
Below is the full breakdown of VAT generated by states in Q1 2025:
- Lagos – ₦819.62bn
- Rivers – ₦278.23bn
- Oyo – ₦79.78bn
- Bayelsa – ₦27.26bn
- Kano – ₦22.97bn
- Edo – ₦20.73bn
- Delta – ₦20.04bn
- Akwa Ibom – ₦16.08bn
- Kwara – ₦14.43bn
- Benue – ₦12.36bn
- Jigawa – ₦11.22bn
- Sokoto – ₦10.88bn
- Anambra – ₦10.73bn
- Ekiti – ₦10.17bn
- Adamawa – ₦9.12bn
- Kaduna – ₦8.12bn
- Borno – ₦7.87bn
- Ebonyi – ₦7.43bn
- Kogi – ₦7.33bn
- Ogun – ₦7.20bn
- Ondo – ₦7.14bn
- Nasarawa – ₦7.05bn
- Bauchi – ₦6.30bn
- Niger – ₦5.97bn
- Katsina – ₦5.96bn
- Osun – ₦5.95bn
- Yobe – ₦5.81bn
- Plateau – ₦5.55bn
- Kebbi – ₦5.13bn
- Enugu – ₦4.96bn
- Gombe – ₦4.61bn
- Zamfara – ₦3.77bn
- Abia – ₦2.92bn
- Cross River – ₦2.65bn
- Imo – ₦2.34bn
- Taraba – ₦2.33bn
The sharp variations in VAT collections continue to reflect the concentration of business activity in a few economic hubs, with Lagos alone contributing more than the bottom 20 states combined.
