THE 36 states of the federation generated a combined N113.94 billion from road taxes between 2023 and 2025, according to data from the National Bureau of Statistics (NBS).
The figure, contained in the states’ Internally Generated Revenue (IGR) data, comprises N40.14 billion collected in 2023, N23.92 billion in 2024 and N49.88 billion in 2025.
The data showed a sharp 40.42 percent decline in road tax revenue in 2024, before collections rebounded by 108.53 percent in 2025.
However, the significant drop in 2024 was partly attributable to the absence of Lagos State’s road tax figure for that year. Lagos generated N16.74 billion in 2023 and N16.87 billion in 2025, meaning the missing 2024 figure had a material impact on the national total.
The NBS defines road taxes as ‘daily levies paid by commercial transporters operating within the states.’
The figures were compiled by the Joint Revenue Board from official records and submissions by state internal revenue authorities.
An analysis of the data showed a wide disparity in road tax collections across the states, with Lagos accounting for N33.61 billion in the two years for which figures were available.
Delta State emerged as the second-largest collector over the period, generating N8.64 billion, comprising N2.60 billion in 2023, N2.71 billion in 2024 and N3.33 billion in 2025.
Ondo followed with N5.99 billion, while Ogun, Edo and Cross River generated N5.49 billion, N5.32 billion and N5.28 billion, respectively.
In 2023, Lagos led the states with N16.74 billion, followed by Ebonyi with N2.85 billion and Delta with N2.60 billion. Ogun recorded N1.64 billion, Zamfara N1.61 billion and Ondo N1.59 billion.
With no Lagos figure reported in 2024, Delta topped the table with N2.71 billion, followed by Cross River with N1.77 billion, Ondo with N1.73 billion, Ogun with N1.72 billion and Edo with N1.58 billion.
returned to the top in 2025 with N16.87 billion, accounting for about 33.8 percent of the N49.88 billion reported nationally. Delta followed with N3.33 billion, while Ondo, Cross River, Edo and Ogun recorded N2.67 billion, N2.29 billion, N2.14 billion and N2.12 billion, respectively.
The 2025 figures also showed substantial variations in revenue performance among states.
Bauchi recorded one of the sharpest increases, with road tax collections rising 357.32 percent from N413.51 million in 2024 to N1.89 billion in 2025. Nasarawa recorded a 357.23 percent increase, from N226.10 million to N1.03 billion.
Kogi’s collections rose 124.84 percent from N727.84 million to N1.64 billion, while Ebonyi more than doubled its collections from N249.35 million to N533.43 million.
On the other hand, Kebbi recorded the steepest decline, with collections falling 73.52 percent from N247.35 million in 2024 to N65.49 million in 2025.
Katsina’s road tax revenue declined 54.94 percent from N106.03 million to N47.78 million, while Sokoto recorded a 49.05 percent fall from N165.04 million to N84.09 million.
Over the three-year period, Katsina recorded the lowest cumulative road tax collection at N183.10 million, followed by Yobe with N309.04 million and Bayelsa with N319.70 million.
The figures come amid efforts by the government to reform tax administration and curb cash collections and roadblocks used for revenue enforcement.
The Executive Secretary of the Joint Revenue Board, Olusegun Adesokan, said the new framework prohibited tax authorities from collecting taxes in cash or mounting roadblocks for tax enforcement.
The JRB has also partnered with the Nigeria Police Force to enforce the ban and dismantle illegal roadblocks reportedly used for tax collection.
Meanwhile, the NBS reported that the 36 states and the Federal Capital Territory generated N5.15 trillion in total IGR in 2025, representing a 40.93 percent increase from N3.65 trillion in 2024.
Tax revenue accounted for 73.64 percent of the 2025 IGR, underscoring the growing importance of tax mobilisation to state finances.
The NBS, however, cautioned that the figures remain subject to reconciliation and updates by the respective sub-national revenue authorities.