Nigeria’s 36 states collected a combined N113.94bn from road taxes between 2023 and 2025, according to an analysis of state-level Internally Generated Revenue data published by the National Bureau of Statistics.

The figures show that road-tax revenue stood at N40.14bn in 2023 before falling to N23.92bn in 2024. Collections subsequently rebounded strongly in 2025, reaching N49.88bn.

The three-year total was obtained by combining the annual figures reported for the 36 states, with the Federal Capital Territory treated separately from the state figures in the analysis. Road tax is classified by the NBS as one of the tax components used in calculating internally generated revenue at the sub-national level.

The movement in collections was particularly notable between 2024 and 2025. Revenue fell by about 40 per cent between 2023 and 2024, before increasing by more than 100 per cent in 2025.

However, the 2024 decline requires some caution when interpreting the national figures because Lagos did not report a road-tax figure for that year in the dataset used for the analysis. Lagos recorded N16.74bn in 2023 and N16.87bn in 2025, meaning the missing 2024 figure has a substantial effect on the national comparison.

Lagos therefore remained the dominant contributor among the states for the years in which its figures were available, generating N33.61bn in 2023 and 2025 combined. That represents roughly 29.5 per cent of the N113.94bn total recorded across the three-year period.

Delta State emerged as the highest collector outside Lagos, generating N8.64bn over the three years. Its road-tax revenue increased from N2.60bn in 2023 to N2.71bn in 2024 and N3.33bn in 2025.

Ondo followed with N5.99bn over the period, rising from N1.59bn in 2023 to N1.73bn in 2024 and N2.67bn in 2025. Ogun recorded N5.49bn, while Edo and Cross River generated N5.32bn and N5.28bn respectively.

The yearly figures also showed significant differences among states. In 2023, Lagos recorded the highest road-tax revenue at N16.74bn, followed by Ebonyi with N2.85bn and Delta with N2.60bn. Ogun generated N1.64bn, while Zamfara and Ondo recorded N1.61bn and N1.59bn respectively.

Lagos was absent from the reported 2024 road-tax figures, leaving Delta as the highest recorded collector that year with N2.71bn. Cross River followed with N1.77bn, Ondo with N1.73bn, Ogun with N1.72bn and Edo with N1.58bn.

In 2025, Lagos returned to the top of the reported figures with N16.87bn, representing about one-third of the N49.88bn road-tax revenue recorded nationally. Delta followed with N3.33bn, while Ondo collected N2.67bn. Cross River, Edo and Ogun recorded N2.29bn, N2.14bn and N2.12bn respectively.

Several states recorded substantial year-on-year increases in 2025. Bauchi’s road-tax revenue jumped from N413.51m in 2024 to N1.89bn in 2025, while Nasarawa increased from N226.10m to N1.03bn.

Kogi also recorded a major increase, with collections rising from N727.84m in 2024 to N1.64bn in 2025. Ebonyi’s revenue more than doubled from N249.35m to N533.43m, while Gombe increased from N221.97m to N411.33m. Ondo also recorded a significant rise, moving from N1.73bn to N2.67bn.

The trend was reversed in some states. Kebbi recorded a sharp decline from N247.35m in 2024 to N65.49m in 2025, while Katsina fell from N106.03m to N47.78m. Sokoto’s collection also dropped from N165.04m to N84.09m.

Bayelsa recorded a decline in each of the three years covered, falling from N146.60m in 2023 to N102.18m in 2024 and N70.92m in 2025.

Over the full three-year period, Katsina recorded the lowest cumulative road-tax revenue at N183.10m. Yobe followed with N309.04m, while Bayelsa generated N319.70m. Adamawa and Kebbi recorded N363.59m and N364.69m respectively.

In 2025 alone, Katsina had the lowest reported collection at N47.78m, followed by Kebbi with N65.49m, Bayelsa with N70.92m, Sokoto with N84.09m and Jigawa with N96.84m.

The road-tax figures form part of the wider internally generated revenue picture across Nigeria’s sub-national governments. The NBS reported that the 36 states and the FCT generated N5.15tn in total IGR in 2025, representing a 40.93 per cent increase from N3.65tn in 2024. Tax revenue accounted for N3.79tn, or 73.64 per cent of the total, with PAYE remaining the largest tax component.

The latest NBS figures also show that road taxes contributed N49.88bn to the 2025 tax revenue pool, while capital gains tax contributed N12.40bn. Other major tax sources included PAYE, withholding tax, direct assessment and stamp duties.

The revenue figures come against ongoing efforts by the Federal Government and the Joint Revenue Board to reform tax administration and reduce informal collection practices. In March 2026, Joint Revenue Board Executive Secretary Olusegun Adesokan announced that cash collection of taxes and the use of roadblocks for tax enforcement had been prohibited under the new regulatory framework.

The Joint Revenue Board has also said the harmonisation of tax and levy administration is intended to improve transparency and efficiency at state and local government levels. Its model framework specifically prohibits cash collection and roadblocks for the collection of taxes, levies and statutory charges.

The NBS cautions that its revenue figures remain subject to reconciliation and updates by the respective sub-national revenue authorities. As a result, the reported road-tax totals should be viewed as data from the current NBS reporting cycle rather than necessarily final, unchangeable figures.