Nigeria’s Value Added Tax collections reached N2.28 trillion in the third quarter of 2025, according to the VAT Q3 2025 report released by the National Bureau of Statistics.

The report indicates a 10.66 per cent increase on a quarter-on-quarter basis from N2.06 trillion recorded in Q2 2025. Local VAT payments accounted for N1.12 trillion, foreign VAT payments contributed N680.23 billion, while import VAT added N479.79 billion during the quarter.

On a quarter-on-quarter basis, administrative and support service activities recorded the highest growth rate at 89.28 per cent, followed by arts, entertainment, and recreation at 82.49 per cent, and human health and social work activities at 32.40 per cent.

On the other hand, real estate activities recorded the lowest growth rate at a decline of 51.33 per cent, followed by activities of households as employers, undifferentiated goods and services-producing activities of households for own use at a decline of 36.22 per cent, and other service activities at a decrease of 20.30 per cent.

In terms of sectoral contributions, the top three activities with the largest shares in Q3 2025 were manufacturing at 25.89 per cent, information and communication at 18.77 per cent, and mining and quarrying at 14.85 per cent.

Conversely, activities of households as employers, undifferentiated goods and services-producing activities of households for own use, recorded the lowest share at 0.003 per cent, followed by activities of extraterritorial organisations and bodies, and water supply, sewerage, and waste management at 0.03 per cent each.

Meanwhile, on a year-on-year basis, VAT collections in Q3 2025 increased by 28.09 per cent from Q3 2024, reflecting sustained growth in domestic consumption and business activity across the economy.