The aggregate Value Added Tax (VAT) stood at N2.28 trillion in Q3 2025. This is according to the VAT Q3 2025 Report released by the National Bureau of Statistics.
The report shows a 10.66 percent increase on a quarter-on-quarter basis from N2.06 trillion recorded in Q2 2025. Local VAT payments accounted for N1.12 trillion, foreign VAT payments contributed N680.23 billion, while import VAT added N479.79 billion during the quarter.
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On a quarter-on-quarter basis, administrative and support service activities recorded the highest growth rate at 89.28 percent, followed by arts, entertainment, and recreation at 82.49 percent, and human health and social work activities at 32.40 percent.
On the other hand, real estate activities recorded the lowest growth rate at a decline of 51.33 percent, followed by activities of households as employers, undifferentiated goods and services-producing activities of households for own use at a decline of 36.22 percent, and other service activities at a decrease of 20.30 percent.
In terms of sectoral contributions, the top three activities with the largest shares in Q3 2025 were manufacturing at 25.89 percent, information and communication at 18.77 percent, and mining and quarrying at 14.85 percent.
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Conversely, activities of households as employers, undifferentiated goods and services-producing activities of households for own use, recorded the lowest share at 0.003 percent, followed by activities of extraterritorial organisations and bodies, and water supply, sewerage, and waste management at 0.03 percent each.
Meanwhile, on a year-on-year basis, VAT collections in Q3 2025 increased by 28.09 percent from Q3 2024, reflecting sustained growth in domestic consumption and business activity across the economy.
