Nigeria’s states saw gross VAT disbursements jump 30.36% month-on-month to N551.77 billion in February 2026, up from N423.25 billion in January. This follows January’s sharp 74% rebound from December 2025’s N242.92 billion, signaling sustained revenue momentum for subnational governments.
Data from the Office of the Accountant General, compiled by Nairametrics Research, shows net VAT also rose 31.41% to N541.89 billion. Every state gained, driven by stronger tax collections and steady economic activity in Q1.
Lagos leads, but gains spread nationwide
Lagos State dominated again, grabbing N111.22 billion in gross VAT—a massive 82.32% leap from January’s N61 billion. After a N9.88 billion deduction (the only one this month), its net haul hit N101.34 billion.
Oyo State surged to second with N24.04 billion (up 52.10%), edging out Rivers at N23.57 billion (up 39.50%). Kano took fourth with N17.37 billion (up 6.43%), while FCT Abuja cracked the top five for the first time recently at N15.76 billion. Bayelsa rounded it out with N15.07 billion (up 60.84%).
Only Lagos faced deductions; other states’ net and gross figures aligned closely.
Mid-tier and lower states ride the wave
The next tier—Katsina, Jigawa, Delta, and Kaduna—saw disbursements between N12.73 billion and N13.82 billion, with gains of 6.14% to 16.08%. This builds on January’s outsized surges, which lifted baselines across the board.
Lower-tier states kept climbing too:
- Taraba: N9.37 billion (up 15.60%)
- Ebonyi: N9.45 billion (up 13.61%)
- Yobe: N9.76 billion (up 18.82%)
- Nasarawa: N9.77 billion (up 9.52%)
- Ekiti: N9.83 billion (up 9.74%)
Cross River, Abia, Gombe, Kogi, and Plateau ranged from N9.97 billion to N10.47 billion (up 8.54%–23.01%).
What January looked like
January’s boom was broad-based: top states like Rivers (N16.89 billion), Kano (N16.32 billion), Oyo (N15.80 billion), and Kaduna (N11.99 billion) grew 50%–75%. Mid-tier spots (e.g., Katsina, Jigawa) hit 74%–96%, and even laggards like Taraba and Yobe gained 57%–79%. Net allocations reached N412.37 billion overall.
This February uptick confirms the recovery isn’t fleeting—VAT flows are strengthening amid economic pickup.
