The 36 states generated N113.94bn from road taxes between 2023 and 2025, an analysis of data from the National Bureau of Statistics has shown.
According to the NBS Internally Generated Revenue at State Level 2025, the figure comprised N40.14bn collected in 2023, N23.92bn in 2024 and N49.88bn in 2025, according to state-level Internally Generated Revenue data analysed by The PUNCH.
The data showed that road tax collections fell by N16.22bn, or 40.42 per cent, from N40.14bn in 2023 to N23.92bn in 2024, before rebounding by N25.96bn, or 108.53 per cent, to N49.88bn in 2025.
However, the sharp decline in 2024 may be linked to the absence of Lagos’s road tax figure for that year. Lagos generated N16.74bn in 2023, and N16.87bn in 2025, so the missing 2024 figure significantly affected the national total.
The NBS defines road taxes as “daily levies paid by commercial transporters operating within the states.” It said IGR data for the 36 states and the Federal Capital Territory were compiled by the Joint Revenue Board from official records and submissions by State Boards of Internal Revenue.
An analysis of the three-year data showed a wide disparity in collections among states, with Lagos accounting for N33.61bn in the two years for which figures were reported. That amounted to 29.5 per cent of the entire N113.94bn recorded nationally over the period despite the missing 2024 figure.
Delta emerged as the biggest collector outside Lagos, generating N8.64bn over the three years. Its road tax revenue increased steadily from N2.60bn in 2023 to N2.71bn in 2024 and N3.33bn in 2025.
Ondo followed with a cumulative N5.99bn, comprising N1.59bn in 2023, N1.73bn in 2024 and N2.67bn in 2025. Ogun collected N5.49bn during the period, while Edo and Cross River recorded N5.32bn and N5.28bn, respectively.
The yearly ranking showed that Lagos led collections in 2023 with N16.74bn, followed by Ebonyi with N2.85bn and Delta with N2.60bn. Ogun generated N1.64bn, Zamfara N1.61bn and Ondo N1.59bn.
With no Lagos figure reported in 2024, Delta recorded the highest collection at 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 with N16.87bn, accounting for about 33.8 per cent of the N49.88bn reported nationally. Delta followed with N3.33bn, while Ondo generated N2.67bn. Cross River, Edo and Ogun recorded N2.29bn, N2.14bn and N2.12bn, respectively.
The 2025 data also revealed substantial increases in some states. Bauchi recorded one of the sharpest jumps, with collections rising from N413.51m in 2024 to N1.89bn in 2025, an increase of N1.48bn or 357.32 per cent.
Nasarawa recorded a similarly steep increase of 357.23 per cent, from N226.10m to N1.03bn, while Kogi’s collection rose by 124.84 per cent from N727.84m to N1.64bn.
Ebonyi more than doubled its road tax revenue from N249.35m in 2024 to N533.43m in 2025. Gombe increased its collection from N221.97m to N411.33m, while Ondo rose from N1.73bn to N2.67bn.
Some states moved in the opposite direction. Kebbi recorded the steepest fall among the states, declining by 73.52 per cent from N247.35m in 2024 to N65.49m in 2025. Katsina fell by 54.94 per cent from N106.03m to N47.78m, while Sokoto dropped by 49.05 per cent from N165.04m to N84.09m.
Bayelsa’s collection declined for a second consecutive year, falling from N146.60m in 2023 to N102.18m in 2024 and N70.92m in 2025.
For the three-year period, Katsina recorded the lowest cumulative collection at N183.10m, followed by Yobe with N309.04m and Bayelsa with N319.70m. Adamawa generated N363.59m, while Kebbi recorded N364.69m.
In 2025 alone, Katsina had the lowest road tax 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 receipts formed part of the broader tax revenue collected by states, which the NBS classified to include PAYE, direct assessment, road taxes, stamp duties, capital gains tax, withholding taxes, other taxes and local government revenue.
The bureau 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 73.64 per cent of the 2025 total.
The NBS cautioned that the figures were “subject to reconciliations and updates by the respective sub-national revenue authorities.”
The PUNCH in March 2026 reported that the Federal Government formally prohibited cash collection of taxes and banned the mounting of roadblocks for revenue enforcement as part of fresh regulations to implement new tax laws.
The Executive Secretary of the Joint Revenue Board, Mr Olusegun Adesokan, stated this during the signing of the Presumptive Tax Regulations and Guidelines on the Implementation of the Tax Laws at the Federal Ministry of Finance.
Adesokan said the new framework was designed to end informal, coercive and fragmented tax practices, particularly at the sub-national level. “It bans all forms of cash collection by tax authorities. It also bans the mounting of roadblocks for the collection of taxes,” he said.
The Joint Revenue Board also announced a partnership with the Nigerian Police Force to combat illegal tax collection and dismantle roadblocks mounted for the purpose of tax collection across the country.