Worth Added Tax (VAT) is a serious income for Nigeria’s authorities, serving to to fund infrastructure, salaries, and public providers throughout the nation. Every quarter, states contribute completely different quantities to the nationwide VAT pool, reflecting their degree of financial exercise, enterprise presence, and inhabitants.

For the primary quarter of 2025, here’s a detailed breakdown of VAT generated by every state in Nigeria, in response to official reviews.

Prime Performers: Lagos, Rivers, and Oyo

Lagos State stays the clear chief in VAT technology, bringing in a staggering N819.62 billion in Q1 2025. That is hardly stunning, as Lagos is Nigeria’s business capital, dwelling to main companies, industries, and a thriving inhabitants.

Rivers State is available in second, contributing N278.23 billion, fueled by its strong oil and gasoline trade in addition to a rising service sector.

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

States With Reasonable VAT Contributions

Bayelsa, Kano, Edo, Delta, Akwa Ibom, and Kwara additionally made vital contributions, every producing between N14 billion and N27 billion. These states profit from a mixture of oil wealth, agricultural manufacturing, and rising commerce.

States With Decrease VAT Figures

On the different finish of the listing, states like Cross River, Imo, Taraba, Abia, and Zamfara reported the bottom VAT revenues for Q1 2025, every producing lower than N4 billion. These figures mirror a smaller industrial presence, decrease inhabitants, or much less formal financial exercise.

Full Breakdown: VAT Generated by Every State (Q1 2025)

1. Lagos: N819.62bn
2. Rivers: N278.23bn
3. Oyo: N79.78bn
4. Bayelsa: N27.26bn
5. Kano: N22.97bn
6. Edo: N20.73bn
7. Delta: N20.04bn
8. Akwa Ibom: N16.08bn
9. Kwara: N14.43bn
10. Benue: N12.36bn
11. Jigawa: N11.22bn
12. Sokoto: N10.88bn
13. Anambra: N10.73bn
14. Ekiti: N10.17bn
15. Adamawa: N9.12bn
16. Kaduna: N8.12bn
17. Borno: N7.87bn
18. Ebonyi: N7.43bn
19. Kogi: N7.33bn
20. Ogun: N7.20bn
21. Ondo: N7.14bn
22. Nasarawa: N7.05bn
23. Bauchi: N6.30bn
24. Niger: N5.97bn
25. Katsina: N5.96bn
26. Osun: N5.95bn
27. Yobe: N5.81bn
28. Plateau: N5.55bn
29. Kebbi: N5.13bn
30. Enugu: N4.96bn
31. Gombe: N4.61bn
32. Zamfara: N3.77bn
33. Abia: N2.92bn
34. Cross River: N2.65bn
35. Imo: N2.34bn
36. Taraba: N2.33bn