The Federation Account Allocation Committee has shared a total of N1.928 trillion as federation allocation for November 2025 among the Federal Government, state governments, and local government councils.
The allocation was agreed at FAAC’s December 2025 meeting, chaired by the Minister of State for Finance, Dr. Doris Uzoka-Anite.
The funds were distributed from a gross revenue of N2.343 trillion generated from statutory revenue, Value Added Tax, and the Electronic Money Transfer Levy.
What they are saying
The FAAC communiqué shows that from the N1.928 trillion shared, the Federal Government received N747.159 billion, states got N601.731 billion, while local government councils received N445.266 billion.
Oil-producing states received N134.355 billion as derivation revenue, representing 13% of mineral revenue. Before distribution, N84.251 billion was deducted as the cost of collection, while N330.625 billion was allocated for transfers, intervention, and refunds.
The communiqué also shows that the total distributable revenue for November 2025 was drawn from N1.403 trillion in statutory revenue, N485.838 billion from VAT, and N39.646 billion from EMTL.
Breakdown of statutory revenue
Gross statutory revenue for the month stood at N1.736 trillion, which was lower than the N2.164 trillion received in the previous month by N427.969 billion.
From this amount, N59.993 billion was deducted as the cost of collection, while N273.925 billion was allocated for transfers, intervention, and refunds. The remaining balance of N1.403 trillion was distributed among the three tiers of government and oil-producing states.
Under this distribution, the Federal Government received N668.336 billion, states got N338.989 billion, local government councils received N261.346 billion, while N134.355 billion was shared to oil-producing states as derivation revenue.
VAT revenue drops
The communiqué indicated that gross revenue from Value Added Tax for November 2025 was N563.042 billion, compared with N719.827 billion distributed in the preceding month, reflecting a decline of N156.785 billion.
From the VAT revenue, N22.522 billion was allocated as the cost of collection, while N54.682 billion went to transfers, intervention, and refunds. The balance of N485.838 billion was distributed to the three tiers of government, with the Federal Government receiving N72.876 billion, the states N242.919 billion, and the local government councils N170.043 billion.
More details
A total of N43.400 billion from the Electronic Money Transfer Levy was also distributed. The Federal Government received N5.947 billion, states got N19.823 billion, and local government councils received N13.876 billion.
In addition, N1.736 billion was deducted as the cost of collection, while N2.018 billion was allocated to transfers, refunds, and savings.
The communiqué indicates that excise duty recorded a moderate increase during the month. However, several major revenue lines recorded substantial declines, including Petroleum Profit Tax, Hydrocarbon Tax, Company Income Tax on upstream activities, Company Income Tax and Capital Gains Tax, oil and gas royalties, import duty, CET levies, VAT, EMTL, and fees.
What you should know
FAAC meetings determine how federally collected revenues are shared monthly among the three tiers of government. Nairametrics reported that Nigeria’s 36 states shared a cumulative N4.43 trillion from FAAC allocations between January and July 2025, with oil-producing states accounting for about 35% of total disbursements.
The report showed that Delta State received the highest allocation during the period, followed by Rivers, Lagos, Akwa Ibom, and Bayelsa, reflecting the continued dominance of oil revenue and the impact of the 13 percent derivation principle.
During the same period, the top five recipient states from FAAC allocations were Delta State with N50.70 billion, Lagos State at N41.84 billion, Rivers State at N41.65 billion, Bayelsa State with N41.52 billion, and Akwa Ibom State at N40.39 billion. The least recipient among the top ten listed was Edo State with N17.84 billion.
