🗺️ VAT Allocation Analysis

State Impact Analysis

Which states win and lose under derivation-based VAT allocation? • See the data for all 36 states • Understand the controversy

Big Winners

12 States

Gain over 20%

Slight Winners

8 States

Gain 5-20%

Losers

14 States

Lose 10-40%

Big Losers

2 States

Lose over 40%

📊 All 36 States Impact Analysis

State	Region	Old Allocation	New Allocation	Change	Impact
Lagos	N/A	₦0.00B	₦0.00B	+28.0%	Big Win
Rivers	N/A	₦0.00B	₦0.00B	+50.0%	Big Win
FCT Abuja	N/A	₦0.00B	₦0.00B	+25.0%	Big Win
Delta	N/A	₦0.00B	₦0.00B	+35.7%	Big Win
Ogun	N/A	₦0.00B	₦0.00B	+24.0%	Big Win
Kano	N/A	₦0.00B	₦0.00B	-13.3%	Loss
Kaduna	N/A	₦0.00B	₦0.00B	-11.1%	Loss
Anambra	N/A	₦0.00B	₦0.00B	+20.0%	Win
Enugu	N/A	₦0.00B	₦0.00B	+8.6%	Win
Oyo	N/A	₦0.00B	₦0.00B	+7.9%	Win
Edo	N/A	₦0.00B	₦0.00B	+9.4%	Win
Akwa Ibom	N/A	₦0.00B	₦0.00B	+31.0%	Big Win
Imo	N/A	₦0.00B	₦0.00B	+7.1%	Win
Abia	N/A	₦0.00B	₦0.00B	+7.7%	Win
Kwara	N/A	₦0.00B	₦0.00B	-9.1%	Loss
Borno	N/A	₦0.00B	₦0.00B	-12.0%	Loss
Bauchi	N/A	₦0.00B	₦0.00B	-8.7%	Loss
Plateau	N/A	₦0.00B	₦0.00B	-7.1%	Loss
Cross River	N/A	₦0.00B	₦0.00B	+8.3%	Win
Osun	N/A	₦0.00B	₦0.00B	+5.0%	Win
Ondo	N/A	₦0.00B	₦0.00B	+19.2%	Win
Ebonyi	N/A	₦0.00B	₦0.00B	+3.3%	Win
Ekiti	N/A	₦0.00B	₦0.00B	+5.0%	Win
Kogi	N/A	₦0.00B	₦0.00B	-5.6%	Loss
Niger	N/A	₦0.00B	₦0.00B	-6.8%	Loss
Sokoto	N/A	₦0.00B	₦0.00B	-10.0%	Loss
Zamfara	N/A	₦0.00B	₦0.00B	-8.8%	Loss
Katsina	N/A	₦0.00B	₦0.00B	-12.5%	Loss
Jigawa	N/A	₦0.00B	₦0.00B	-10.5%	Loss
Kebbi	N/A	₦0.00B	₦0.00B	-8.3%	Loss
Bayelsa	N/A	₦0.00B	₦0.00B	+37.1%	Big Win
Benue	N/A	₦0.00B	₦0.00B	-7.1%	Loss
Taraba	N/A	₦0.00B	₦0.00B	-6.3%	Loss
Adamawa	N/A	₦0.00B	₦0.00B	-6.7%	Loss
Gombe	N/A	₦0.00B	₦0.00B	-6.7%	Loss
Yobe	N/A	₦0.00B	₦0.00B	-7.1%	Loss
Nasarawa	N/A	₦0.00B	₦0.00B	-5.9%	Loss

Understanding the Changes

📍 What is Derivation Principle?

Under the new system, VAT revenue is allocated to states based on where consumption occurs, not population. States with more economic activity (shopping, services, etc.) receive more VAT revenue. This rewards states that develop their economies and attract businesses.