A total of ₦1.969 trillion from the December 2025 Federation Account revenue has been shared among the Federal Government, state governments, and Local Government Councils (LGs).
This was disclosed in a communiqué issued after the January meeting of the Federation Account Allocation Committee (FAAC).
The total distributable revenue comprised ₦1.084 trillion in statutory revenue, ₦846.507 billion from Value Added Tax (VAT), and ₦38.110 billion from the Electronic Money Transfer Levy (EMTL). FAAC reported that gross revenue of ₦2.585 trillion was available in December, with ₦104.697 billion deducted for collection costs and ₦511.585 billion for transfers, refunds, and savings.
For statutory revenue, the Federal Government received ₦520.807 billion, state governments got ₦264.160 billion, and LGs received ₦203.656 billion. In addition, ₦96.083 billion was shared among oil-producing states as derivation revenue.
From the ₦846.507 billion VAT revenue, the Federal Government received ₦126.976 billion, states ₦423.254 billion, and LGs ₦296.277 billion. The ₦38.110 billion EMTL revenue was shared with the Federal Government getting ₦5.717 billion, states ₦19.055 billion, and LGs ₦13.338 billion.
FAAC said gross statutory revenue of ₦1.631 trillion for December was lower than the ₦1.736 trillion recorded in November 2025. In contrast, VAT revenue rose sharply to ₦913.957 billion in December, up ₦350.915 billion from November.
The communiqué also noted changes in other revenue sources. Companies Income Tax, Import Duty, and VAT collections increased significantly, while Oil and Gas Royalty, CET levies, and fees rose slightly. Excise Duty, Petroleum Profit Tax, and EMTL collections declined during the month.
Overall, the Federal Government received ₦653.500 billion, state governments ₦706.469 billion, and LGs ₦513.272 billion from the December 2025 revenue. FAAC’s release provides a summary of the monthly distribution and highlights trends in Nigeria’s fiscal collections.
