By Kingsley Benson
Gross Value Added Tax (VAT) disbursement to Nigerian states increased by 30.36 percent month-on-month to N551.77 billion in February 2026, up from N423.25 billion recorded in January.
Data from the Office of the Accountant General (OAG) also showed that net VAT disbursement rose by 31.41 percent to N541.89 billion during the period.
The increase reflects higher allocations across all states, with both leading and lower ranked states recording gains. Lagos State was the only state with a deduction during the period, while other states recorded net figures largely in line with gross allocations.
Lagos State recorded the highest allocation, with gross disbursement rising to N111.22 billion from N61.00 billion in January, representing an 82.32 percent increase. After a deduction of N9.89 billion, net disbursement stood at N101.34 billion.
Oyo State ranked second with N24.04 billion, up from N15.80 billion, while Rivers State recorded N23.57 billion, increasing from N16.89 billion. Kano State posted N17.37 billion, rising from N16.32 billion.
The Federal Capital Territory (FCT) Abuja recorded N15.76 billion, while Bayelsa State received N15.07 billion, up from N9.37 billion in January.
Other states including Katsina, Jigawa, Delta, and Kaduna recorded allocations ranging between N12.73 billion and N13.82 billion, with moderate growth rates compared to the previous month.
At the lower end, Taraba State recorded N9.37 billion, Ebonyi State N9.45 billion, Yobe State N9.76 billion, Nasarawa State N9.77 billion, and Ekiti State N9.83 billion. States such as Cross River, Abia, Gombe, Kogi, and Plateau recorded allocations between N9.97 billion and N10.47 billion.
The February increase follows a 74 percent rise in VAT disbursement recorded in January 2026, when gross allocation reached N423.25 billion from N242.92 billion in December 2025. Net VAT allocation in January stood at N412.37 billion.
