Every naira of the Tourism Development Contribution, accounted for

The TDC is a levy of 0.5–1% on hospitality and tourism charges. It is collected on lodged, e-invoiced transactions, remitted by operators, swept into a ring-fenced fund and spent only on tourism development. These are the figures the fund's own double-entry, hash-chained ledger holds — as at 24 Oct 2026, 18:15.

Collected ₦16,435,775.00 Tourism Development Contribution charged on lodged invoices

Remitted ₦3,469,373.40 Paid over by operators and confirmed by the bank

In the fund ₦3,122,436.18 Swept into the ring-fenced Tourism Development Fund

Committed ₦140,000.00 Held in escrow against approved projects

Disbursed ₦990,000.00 Paid out to projects against verified invoices

What came into the fund, by month

Month	Into the fund
2026-09	₦1,992,436.18

Share by state of origin

Every transaction is credited to the state it happened in. These are the cumulative shares held for each state.

State	Share held
FCT	₦378,459.12
Plateau	₦108,603.78
Lagos	₦81,429.95
Kano	₦72,875.01
Cross River	₦71,730.87
Rivers	₦47,713.29

Published monthly statements

No monthly statement has been published yet. Statements are computed from the fund's ledger, signed, approved by two officers and published here — the first appears after the first full month of collections closes.

What the fund may pay for

Money leaves the fund only against an approved project in one of these categories, a vendor invoice confirmed at the Nigeria Revenue Service, and at least two approvers who are not the person who requested it.

Tourism asset rehabilitation
Destination enhancement
Digital infrastructure
Visitor experience and safety
Destination promotion
Tourism site security
Capacity development

Projects

Digital infrastructure Trans Amadi waterfront visitor centre connectivity and ticketing [DEMO] Rivers · budget ₦200,000.00 Tourism site security Jabi lakeside tourist-corridor CCTV, control room and night lighting [DEMO] FCT · budget ₦150,000.00 Capacity development Kano walled-city guide certification programme [DEMO] Kano · budget ₦130,000.00 Visitor experience and safety Riyom Wildlife Park visitor centre and accessibility works [DEMO] Plateau · budget ₦175,000.00 Tourism asset rehabilitation Ajido Heritage House Museum: roof, damp and gallery rehabilitation [DEMO] Lagos · budget ₦300,000.00 Destination enhancement Bebi Highlands canopy walkway and trail safety works [DEMO] Cross River · budget ₦250,000.00

All projects

How these numbers are produced. Collected is the TDC charged on invoices lodged with the Nigeria Revenue Service e-invoicing service. Remitted is what operators actually paid over and the bank confirmed. In the fund is what was swept into the ring-fenced account and split by the published allocation rules. Committed is held in escrow against approved projects; disbursed has been paid out against verified vendor invoices. Every movement is one entry in a double-entry ledger whose rows are hash-chained: an entry can be added but never edited or deleted, and a mistake is corrected with a visible reversing entry.