The three tiers of government shared ₦1.969 trillion as revenue allocation for December 2025.
This was up from the N1.928 trillion shared in November.
The Director of Press and Public Relations, Office of the Accountant-General of the Federation, Bawa Mokwa, disclosed this in a communique issued at the end of the Federation Account Allocation Committee (FAAC) meeting on Monday in Abuja.
According to the communique, the distributable revenue comprised ₦1.084 trillion statutory revenue, ₦846.507 billion from Value Added Tax (VAT) and ₦38.110 billion from the Electronic Money Transfer Levy (EMTL).
It said total gross revenue of ₦2.585 trillion was available in December 2025, with ₦104.697 billion deducted as cost of collection, while ₦511.585 billion went into transfers, refunds and savings.
It added that the gross statutory revenue for December stood at ₦1.631 trillion, lower than the ₦1.736 trillion recorded in November 2025 by ₦105.202 billion.
Gross VAT revenue, however, rose to ₦913.957 billion in December, an increase of ₦350.915 billion from the ₦563.042 billion recorded in November.
From the ₦1.969 trillion shared, the Federal Government received ₦653.500 billion, states received ₦706.469 billion, while LGs got ₦513.272 billion. An additional ₦96.083 billion, representing 13 per cent of mineral revenue, was shared among oil-producing states as derivation.
On the ₦1.084 trillion statutory revenue, the Federal Government received ₦520.807 billion, states got ₦264.160 billion and LGs received ₦203.656 billion, while ₦96.083 billion was paid as derivation revenue.
From the ₦846.507 billion VAT revenue, the Federal Government received ₦126.976 billion, states received ₦423.254 billion and LGs got ₦296.277 billion.


























