FAAC Shares N1.969 Trillion December 2025 Revenue to FG, States and LGs

The Federation Account Allocation Committee distributed a total of ₦1.969 trillion as December 2025 Federation Account revenue to the three tiers of government in Nigeria.

Revenue was shared at FAAC’s January 2026 meeting in Abuja, following earlier disagreements over inflows and deductions that haddelayed consensus in previous sittings.

FAAC said the distributable amount came from three main pools: ₦1.084 trillion from statutory revenue, ₦846.507 billion from Value Added Tax, and ₦38.110 billion from the Electronic Money Transfer Levy.

From gross revenue to what was shared

FAAC also reported that ₦2.585 trillion in gross revenue was available for December 2025. From that figure, ₦104.697 billion was deducted as cost of collection, while ₦511.585 billion went to transfers, refunds and savings, leaving ₦1.969 trillion for sharing.

From the ₦1.969 trillion distributable revenue, the Federal Government received ₦653.500 billion, the states received ₦706.469 billion, and the local government councils received ₦513.272 billion. Oil producing states also received ₦96.083 billion as derivation revenue, representing 13 percent of mineral revenue.

Breakdown by revenue source

From the ₦1.084 trillion statutory revenue, the Federal Government received ₦520.807 billion, states received ₦264.160 billion, and local governments received ₦203.656 billion, with derivation accounted for separately.

From the ₦846.507 billion VAT pool, the Federal Government received ₦126.976 billion, states received ₦423.254 billion, and local governments received ₦296.277 billion.

From the ₦38.110 billion EMTL pool, the Federal Government received ₦5.717 billion, states received ₦19.055 billion, and local governments received ₦13.338 billion.

FAAC noted that gross statutory revenue for December 2025 stood at ₦1.631 trillion, lower than ₦1.736 trillion recorded in November 2025. However, VAT performance improved sharply, with ₦913.957 billion generated in December compared to ₦563.042 billion in November.