{"document_description":{"ref_country":[{"name":"Nigeria","code":"NGA"}],"title_statement":{"title":"Sectorial Distribution of Value Added Tax","sub_title":"VAT","abbreviated_title":"VAT","idno":"NGA-NBS-VAT"},"type":"collection","publication_frequency":"Quarterly"},"schematype":"document","resources":[{"resource_id":"1383","dctype":"Document, Report [doc\/rep]","dcformat":"Compressed, ZIP [application\/zip]","title":"Q4 2025 Value Added Tax Report","author":"National Bureau of Statistics, Nigeria","dcdate":"2026-04-07","country":"Nigeria","language":"English","contributor":"NBS","publisher":"National Bureau of Statistics (NBS)","rights":null,"description":"","abstract":"","toc":"","filename":"https:\/\/microdata.nigerianstat.gov.ng\/index.php\/catalog\/144\/download\/1383\/VAT_Report_Q4_2025.zip"},{"resource_id":"1367","dctype":"Document, Report [doc\/rep]","dcformat":"Compressed, ZIP [application\/zip]","title":"Q3 2025 Value Added Tax Report","author":"","dcdate":"","country":"","language":"","contributor":"","publisher":"","rights":null,"description":"","abstract":"","toc":"","filename":"https:\/\/microdata.nigerianstat.gov.ng\/index.php\/catalog\/144\/download\/1367\/VAT_Q3_2025.zip"},{"resource_id":"1312","dctype":"Document, Report [doc\/rep]","dcformat":"Compressed, ZIP [application\/zip]","title":"Q1_Q2 2025 Value Added Tax Report","author":"","dcdate":"","country":"","language":"","contributor":"","publisher":"","rights":null,"description":"","abstract":"","toc":"","filename":"https:\/\/microdata.nigerianstat.gov.ng\/index.php\/catalog\/144\/download\/1312\/VAT_Q1_Q2_2025.zip"},{"resource_id":"1274","dctype":"Document, Report [doc\/rep]","dcformat":"Compressed, ZIP [application\/zip]","title":"Q4 2024 Value Added Tax","author":"","dcdate":"","country":"","language":"","contributor":"","publisher":"","rights":null,"description":"","abstract":"","toc":"","filename":"https:\/\/microdata.nigerianstat.gov.ng\/index.php\/catalog\/144\/download\/1274\/VAT_Q4%202024.zip"},{"resource_id":"1067","dctype":"Table [tbl]","dcformat":"Document, Microsoft Excel [application\/msexcel]","title":"Q3 2024 Value Added Tax Tables","author":"National Bureau of Statistics, Nigeria","dcdate":"6\/12\/2024","country":"Nigeria","language":"English","contributor":"NBS","publisher":"NBS, Nigeria","rights":null,"description":"","abstract":"","toc":"","filename":"https:\/\/microdata.nigerianstat.gov.ng\/index.php\/catalog\/144\/download\/1067\/VAT_Q3_2024_Tables.xlsx"},{"resource_id":"1066","dctype":"Document, Report [doc\/rep]","dcformat":"Document, PDF [application\/pdf]","title":"Q3 2024 Value Added Tax Report","author":"National Bureau of Statistics, Nigeria","dcdate":"6\/12\/2024","country":"Nigeria","language":"English","contributor":"NBS","publisher":"NBS, Nigeria","rights":null,"description":"On the aggregate, Value Added Tax (VAT) for Q3 2024 was reported at N1.78 trillion, showing a growth rate of 14.16% on a quarter-on-quarter basis from N1.56 trillion in Q2 2024. Local payments recorded were N922.87 billion, Foreign VAT Payments were N448.85 billion, while import VAT contributed N410.62 billion in Q3 2024. \r\nOn a quarter-on-quarter basis, Human heath and social work activities recorded the highest growth rate with 250.39%, followed by the Activities of households as employers, undifferentiated goods- and services-producing activities of households for own use with 102.09%. On the other hand, Water supply, sewerage, waste management and remediation activities\r\nhad the least growth rate with \u201341.92%, followed by Activities of extraterritorial organizations and bodies with \u201336.14%. \r\nIn terms of sectoral contributions, the top three largest shares in Q3 2024 were Manufacturing with 22.21%; Information and Communication with 20.89%; and Mining & Quarrying activities with 18.90%. Nevertheless, Activities of households as employers, undifferentiated goods- and services-producing activities of households for own use recorded the least share with 0.01%, followed by Activities of extraterritorial organizations and bodies with 0.01% and Water supply, sewerage, waste management, and remediation activities with 0.03%. However, on a year-on-year basis, VAT collections in Q3 2024 increased by 88.00% from Q3 2023.\r\n\r\n\r\n","abstract":"","toc":"Methodology   \u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u20143\r\nExecutive Summary \u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u20144\r\nInfographics \u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u20145\r\nAppendix \u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u201410\r\nContact \u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u201411\r\n","filename":"https:\/\/microdata.nigerianstat.gov.ng\/index.php\/catalog\/144\/download\/1066\/Value_Added_Tax_Q3_2024.pdf"}]}