Five Nigerian states have collectively taken a significant share of the country’s value-added tax (VAT) revenue, receiving N87 billion in April 2026 alone—about 21.2 per cent of the total amount shared among all 36 states. The figures were disclosed in the latest Federation Account Allocation Committee (FAAC) report published by the National Bureau of Statistics (NBS).
The report highlights the impact of the newly implemented Nigeria Tax Act 2025, which increased states’ share of VAT revenue from 50 per cent to 55 per cent while reducing the Federal Government’s portion from 15 per cent to 10 per cent. In total, N410.898 billion was distributed to states from the N747.088 billion VAT pool after deductions.
Lagos State once again emerged as the top beneficiary, receiving N35.03 billion—about 8.5 per cent of the total allocation to states. Rivers State followed with N21.29 billion, while Oyo State ranked third with N12.33 billion. Kano and Akwa Ibom also featured prominently, receiving N9.31 billion and N9.04 billion respectively.
At the lower end of the distribution, Nasarawa State received the smallest share at N4.9 billion, while Yobe and Cross River got N5.04 billion and N5.12 billion respectively. Overall, the data continues to reflect the economic disparities among states in terms of VAT contributions and returns.
The FAAC report also showed that total government revenue distribution for the month reached N2.63 trillion, drawn from multiple sources including statutory revenue, non-oil income, solid minerals, and VAT. Among agencies, the Nigeria Revenue Service and the Nigerian Upstream Petroleum Regulatory Commission received N57.52 billion and N23.56 billion respectively as cost of collection, underscoring the scale of revenue administration in the system.