Where Nigeria's VAT goes — state by state, region by region
Net VAT allocated to the 36 states & the FCT by the Federation Account Allocation Committee (FAAC). Choose a period below to explore the split across Nigeria's six geopolitical zones and every state.
Year
Monthly · Quarterly · Half-year · Full year
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VAT to states, year by year
Tap a year to explore it. Partial years are marked.
Monthly VAT to states
The December festive surge shows up in January's allocation, then normalises.
All 36 states + FCT Lagos (share of the bar)
Contributed vs received
How much VAT each state generated versus how much it got back. Because only 30% of the states’ pool follows point of consumption, big generators like Lagos & Rivers keep a fraction of what they raise, while others receive many times more than they contribute.
Contribution = non-import (locally generated) VAT by state of origin, latest fully-published month.
Collected is the total VAT the economy generates — reported nationally by the NBS, not split by state.
Allocated is what this tracker shows: under the 2026 tax reform the VAT pool is shared 10% federal · 55% states · 35% LGAs, and the states’ slice is distributed 50% equality · 20% population · 30% place of consumption — so high-generating states keep only part of what they raise.
So the states' share here is a fraction of the national collection — two different, complementary numbers.
Source: OAGF — Table III, Net VAT Allocation to State Governments — extracted from the official OAGF monthly disbursement PDFs (oagf.gov.ng). Figures are keyed by revenue month. Q1 2026 is complete (Jan–Mar); Q2/H1 update as OAGF publishes May & June. Latest month loaded: April 2026. VAT allocation is distinct from VAT collected (NBS).