How 26 states increased their contributions to Nigeria's VAT pool.

 Here are the details on how 26 states in Nigeria increased their contributions to the country's Value Added Tax (VAT) pool.

Top Contributors:

- *Lagos*: Contributed N242.63 billion, but received only N43.43 billion (17.90%)¹

- *Rivers*: Contributed N78.62 billion, received N18.26 billion (23.22%)

- *Oyo*: Contributed N32.44 billion

- *Kano*: Contributed N9.78 billion, received N11.37 billion (116.29%)

# States that Received More than they Contributed:

Some states received more from the VAT pool than they contributed, including:

- *Imo*: Contributed N600.30 million, received N6.65 billion (1,107.01%)

- *Benue*: Contributed N357.51 million, received N6.79 billion (1,899.83%)

- *Ekiti*: Contributed N1.84 billion, received N5.83 billion (316.33%)

VAT Distribution:

The VAT distribution formula has been criticized for being flawed, as it doesn't record VAT at the point of sale. This has led to calls for tax reform to ensure that states receive a fair share of the VAT revenue they generate.

For more information on VAT contributions and receipts for all 36 states in Nigeria, you can check out the data from the Federal Account Allocation Committee (FAAC) and Agora Policy.