Lagos State led other Nigerian states in Value Added Tax (VAT) revenue in 2024, generating a remarkable N2.75 trillion, which accounts for 54% of the total non-import VAT pool, according to data compiled by Agora Policy.
Rivers State followed as the second-highest contributor, recording N832.69 billion, while the Federal Capital Territory (FCT) ranked third with N303.64 billion.
Oyo State secured the fourth position with N272.41 billion, and Kano State rounded out the top five with N77.76 billion.
The report noted that 33 other states collectively contributed only 19% of the total VAT pool, with amounts ranging from Delta State’s N73.39 billion to Imo State’s N4.38 billion.
Agora Policy, a Nigerian think tank focused on pragmatic solutions to national challenges, provided a comprehensive breakdown.
Below is the complete list of VAT contributions by states and the Federal Capital Territory.
Lagos: N2.75trn
Rivers: N832.69bn
FCT: N303.64bn
Oyo: N272.41bn
Kano: N77.76bn
Delta: N73.39bn
Bayelsa: N64.66bn
Edo: N53.55bn
Anambra: N47.53bn
Akwa Ibom: N46.93bn
Adamawa: N42.01bn
Borno: N35.29bn
Niger: N34.84bn
Taraba: N32.37bn
Kwara: N31.51bn
Kaduna: N30.30bn
Ekiti: N29.58bn
Jigawa: N28.54bn
Benue: N26.59bn
Ogun: N26.16bn
Sokoto: N25.98bn
Gombe: N25.45bn
Ebonyi: N25.11bn
Kogi: N23.61bn
Plateau: N22.10bn
Katsina: N22.08bn
Yobe: N19.79bn
Bauchi: N19.59bn
Zamfara: N17.83bn
Nasarawa: N15.89bn
Enugu: N15.39bn
Osun: N14.79bn
Ondo: N13.80bn
Cross River: N9.36bn
Kebbi: N8.77bn
Abia: N8.68bn
Imo: N4.38bn
