ABUJA, Nigeria — Gross Value Added Tax (VAT) disbursement to Nigerian states rose by 30.36 percent month-on-month to N551.77 billion in February 2026, as revenue flows to subnational governments maintained strong momentum following a sharp rebound in January.
Okay News reports that data from the Office of the Accountant General showed net VAT disbursement increased by 31.41 percent to N541.89 billion during the same period, reflecting broad-based gains across states.
Lagos State retained its position as the highest recipient, with gross disbursement climbing 82.32 percent to N111.22 billion from N61.00 billion in January. After a N9.89 billion deduction, net disbursement stood at N101.34 billion.
Oyo State rose to second position with N24.04 billion, up 52.10 percent from N15.80 billion. Rivers State followed with N23.57 billion, a 39.50 percent increase from N16.89 billion. Kano State recorded N17.37 billion, up 6.43 percent from N16.32 billion. FCT Abuja entered the top five with N15.76 billion, while Bayelsa State recorded N15.07 billion, a 60.84 percent increase from N9.37 billion.
Mid-tier states including Katsina, Jigawa, Delta, and Kaduna recorded allocations between N12.73 billion and N13.82 billion, with growth rates ranging from 6.14 percent to 16.08 percent.
Lower-ranked states also recorded gains. Taraba State received N9.37 billion, Ebonyi State N9.45 billion, Yobe State N9.76 billion, Nasarawa State N9.77 billion, and Ekiti State N9.83 billion. Cross River, Abia, Gombe, Kogi, and Plateau recorded allocations between N9.97 billion and N10.47 billion.
The 30.36 percent month-on-month increase in February follows a 74 percent surge in January 2026, when disbursements rose to N423.25 billion from N242.92 billion in December 2025.
 disbursement to Nigerian states rose by 30.36 percent month-on-month to N551.77 billion in February 2026, as revenue flows to subnational governments maintained strong momentum following a sharp rebound in January.){kind=link}