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Nigeria · Statistic

Value Added Tax collection, headline components

Public Finance · Source: NRS via NBS · quarterly

International comparability — CSA: Economic · GFSM 2014 (IMF)

Quarterly Value Added Tax (VAT) collected in Nigeria as the published headline roll-up: the Sub-Total (Non-Import VAT) Local (sum of sectors), the foreign-currency component (printed as "Non-Import (foreign) VAT" and, from Q4 2025, "Other Payment Channels Including Naira Equivalent of VAT Paid in Foreign Currency"), NCS-Import VAT (import VAT collected at the border by the Nigeria Customs Service), and the Grand Total. Sub-Total (Non-Import VAT) Local and Grand Total are aggregates (Sub-Total + Foreign + Import = Grand Total). National, whole naira. Originator NRS (formerly FIRS); publisher NBS.

Value Added Tax collection, headline components: NGN 1.1tn, Q1 2026, down 49,950,795,380.85 NGN on Q4 2025.

Observations

84

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 20264 component

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Value Added Tax collection, headline components — Grand Total was NGN 2.4tn in Q1 2026, against NGN 496.4bn in Q1 2021 — 21 quarterly periods.

Latest

NGN 2.4tn

Q1 2026

Minimum

NGN 496.4bn

Q1 2021

Maximum

NGN 2.4tn

Q1 2026

Range

NGN 496.4bn – NGN 2.4tn

lowest – highest observed

Periods

21

published points

Showing the latest 12 of 21 periods. The downloads carry every observation.

Value Added Tax collection, headline components21 periods, newest first, for Grand Total (NGN).
PeriodGrand TotalNGN
Q1 20262,416,035,800,445
Q4 20252,196,826,839,260.12
Q3 20252,283,188,513,614.18
Q2 20252,063,250,233,298.11
Q1 20252,063,959,798,070.95
Q4 20241,946,824,448,030.4
Q3 20241,782,345,123,638.4
Q2 20241,561,270,758,299.19
Q1 20241,430,919,367,102.33
Q4 20231,200,304,358,732.69
Q3 2023948,066,311,457.65
Q2 2023781,351,610,176.74
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Methodology and provenance

Where this data comes from and when Prism last updated it.

Source document

Last updated 6 August 2026

Sectorial Distribution of Value Added TaxNRS via NBS
  • Table VAT Sectoral Collection (component/aggregate rows)

    Value Added Tax Collection, Headline Components · 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 (FIRS on 2021 blocks; NRS on Q1 2026 block-3). FIRS renamed to NRS - canonical originator NRS, FIRS kept verbatim (H190). Foreign-currency component relabelled by source ("Non-Import (foreign) VAT" -> "Other Payment Channels Including Naira Equivalent of VAT Paid in Foreign Currency" from Q4 2025); newer label canonical, printed label retained per-observation in dimensions._source_label + _relabel (H190; parallels CIT H135(B)). Sub-Total (Non-Import VAT) Local and Grand Total tagged dimensions.aggregate=true. Publisher: NBS.

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
Cite this series
"Value Added Tax collection, headline components", 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-headline-components-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.