Nigeria · Statistic
Value Added Tax collection by economic sector
Public Finance · Source: NRS via NBS · quarterly
International comparability — CSA: Economic · GFSM 2014 (IMF)Quarterly Value Added Tax (VAT) collected in Nigeria, broken down by the economic sector of the paying entity. The source presents two successive sector taxonomies - an NBS legacy 28-sector scheme (2021 H1) and an ISIC-style 21-sector scheme (2021 Q3 onward) - carried side by side as a classification_scheme dimension and never crosswalked. This is the domestic (Non-Import Local) VAT component; the sectors sum exactly to the Sub-Total (Non-Import VAT) Local line in the companion headline-components series. National, whole naira. Originator NRS (formerly FIRS); publisher NBS.
Observations
455
Q1 2021 – Q1 2026
Coverage
Nigeria
national
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Figures are in nominal naira — the amounts as reported for each period, not adjusted for inflation. Over a multi-year span, part of any increase reflects rising prices rather than real growth.
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Displayed series · 21 quarterly periods · Q1 2021 – Q1 20262 classification scheme49 sector
Value Added Tax collection by economic sector — nigerian_legacy · Agricultural and Plantations was NGN 760m in Q2 2021, against NGN 986m in Q1 2021 — 2 quarterly periods.
Latest
NGN 760m
Q2 2021
Minimum
NGN 760m
Q2 2021
Maximum
NGN 986m
Q1 2021
Range
NGN 760m – NGN 986m
lowest – highest observed
Periods
2
published points
Showing the latest 12 of 21 periods. The downloads carry every observation.
| Period | nigerian_legacy · Agricultural and PlantationsNGN |
|---|---|
| Q1 2026 | — |
| Q4 2025 | — |
| Q3 2025 | — |
| Q2 2025 | — |
| Q1 2025 | — |
| Q4 2024 | — |
| Q3 2024 | — |
| Q2 2024 | — |
| Q1 2024 | — |
| Q4 2023 | — |
| Q3 2023 | — |
| Q2 2023 | — |
Methodology and provenance
Where this data comes from and when Prism last updated it.
Source document
Last updated 6 August 2026
- Table VAT Sectoral Collection (sector rows)
Value Added Tax Collection by Economic Sector · Planning,Research and Statistics Department, FIRS | Source: Planning,Research and Statistics Department, NRS
Originator: Nigeria Revenue Service (NRS, provider 86). Printed "Source:" captions retained verbatim: "Source: Planning,Research and Statistics Department, FIRS" (2021 legacy + 2021 ISIC blocks, all vintages) and "Source: Planning,Research and Statistics Department, NRS" (Q1 2026 vintage block-3, 2022-Q1 onward). FIRS renamed to NRS - canonical originator NRS, FIRS kept verbatim (H190; parallels CIT H135). Publisher: NBS. Latest-vintage (Q1 2026) canonical; 0 cross-vintage restatements. Sectors are the domestic (Non-Import Local) VAT component; two taxonomies (nigerian_legacy 28-sector 2021-H1; isic_rev4 21-sector 2021-Q3 onward) carried side by side, never crosswalked.
Source and citation
This series is catalogued from public source tables. Prism names the table originator and the publication publisher — shown as one line when they are the same organisation. How this data is extracted and checked is set out in the methodology, and the full list of what Prism draws on is on the sources page.
- Originator
- Nigeria Revenue Service (NRS)
- Publisher
- National Bureau of Statistics (NBS)
- Publication
- Sectorial Distribution of Value Added Tax
- Printed source caption
- Planning,Research and Statistics Department, FIRS | Source: Planning,Research and Statistics Department, NRS
- Publication reference
- NGA-NBS-VAT
- Catalog record
- Catalog 144
"Value Added Tax collection by economic sector", NRS via NBS, Sectorial Distribution of Value Added Tax, ref. NGA-NBS-VAT. Catalogued by Prism, https://prism-portal-sooty.vercel.app/statistics/nbs-pf-vat-by-sector-nga.
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Source: NRS via NBS. Source publication: Sectorial Distribution of Value Added Tax. Publisher: National Bureau of Statistics (NBS). Catalogued by Prism; Q1 2026.