The National Bureau of Statistics (NBS) has revealed that value-added tax (VAT) stood at N2.28 trillion in the third quarter (Q3) of 2025.
The NBS, in its VAT Q3 2025 report released on Tuesday, said the figure increased by 10.66 percent from N2.06 trillion recorded in Q2 2025.
On a year-on-year basis, the NBS said VAT collections in Q3 increased by 28.10 per cent from N1.78 trillion recorded in Q3 2024.
According to data released by the bureau, local payments stood at N1.12 trillion, foreign VAT payments contributed N680.23 billion, while import VAT accounted for N479.79 billion in the period under review.
The report also showed that administrative and support service activities recorded the highest quarter-on-quarter growth rate at 89.28 percent, followed by arts, entertainment and recreation at 82.49 percent, and human health and social work activities at 32.40 percent.
“On the other hand, Real estate activities had the lowest growth rate with –51.33%, followed by Activities of households as employers, undifferentiated goods- and services-producing activities of households for own use with –36.22%; and Other service activities with –20.30%,” the NBS said.
In terms of sectoral contributions, the top three activities with the largest shares in Q3 2025 were Manufacturing with 25.89%; Information and communication with 18.77%; and Mining and quarrying with 14.85%.
