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 was made up of N40.14 billion collected in 2023, N23.92 billion in 2024 and N49.88 billion in 2025, based on the NBS Internally Generated Revenue at State Level 2025 report. The data showed that collections dropped by N16.22 billion, or 40.42 per cent, between 2023 and 2024 before rising by N25.96 billion, representing a 108.53 per cent increase, in 2025.
The NBS defines road taxes as daily levies paid by commercial transport operators working within the states. The bureau said the figures for the 36 states and the Federal Capital Territory were compiled by the Joint Revenue Board using official records and submissions from state Boards of Internal Revenue.
The sharp fall recorded in 2024 was partly linked to the absence of Lagos State’s road tax figure for that year. Lagos collected N16.74 billion in 2023 and N16.87 billion in 2025, meaning the missing 2024 figure had a significant effect on the national total.
Lagos remained the largest contributor among states where figures were available, generating N33.61 billion over the two reported years. This represented about 29.5 per cent of the N113.94 billion recorded nationally during the three-year period, despite the missing figure for 2024.
Delta State recorded the highest collection outside Lagos, with N8.64 billion over the three years. Its revenue increased from N2.60 billion in 2023 to N2.71 billion in 2024 and N3.33 billion in 2025. Ondo followed with N5.99 billion, while Ogun generated N5.49 billion. Edo and Cross River recorded N5.32 billion and N5.28 billion respectively.
In 2023, Lagos led the state rankings 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 available for 2024, Delta recorded the highest collection that year at N2.71 billion. Cross River followed with N1.77 billion, Ondo generated N1.73 billion, Ogun N1.72 billion and Edo N1.58 billion.
Lagos returned to the top in 2025 after recording N16.87 billion, which accounted for about 33.8 per cent of the N49.88 billion collected nationally that year. Delta followed with N3.33 billion, while Ondo generated N2.67 billion. Cross River, Edo and Ogun recorded N2.29 billion, N2.14 billion and N2.12 billion respectively.
Some states recorded significant increases in 2025. Bauchi’s road tax revenue rose from N413.51 million in 2024 to N1.89 billion in 2025, representing a 357.32 per cent increase. Nasarawa recorded a similar 357.23 per cent rise, moving from N226.10 million to N1.03 billion, while Kogi’s revenue increased by 124.84 per cent from N727.84 million to N1.64 billion.
Other states also recorded notable increases. Ebonyi’s collection more than doubled from N249.35 million in 2024 to N533.43 million in 2025, while Gombe rose from N221.97 million to N411.33 million. Ondo’s revenue also increased from N1.73 billion to N2.67 billion.
However, some states recorded declines. Kebbi posted the sharpest drop, with revenue falling by 73.52 per cent from N247.35 million in 2024 to N65.49 million in 2025. Katsina declined by 54.94 per cent from N106.03 million to N47.78 million, while Sokoto’s collection dropped by 49.05 per cent from N165.04 million to N84.09 million. Bayelsa also recorded a second consecutive annual decline, from N146.60 million in 2023 to N102.18 million in 2024 and N70.92 million in 2025.
Over the three-year period, Katsina recorded the lowest cumulative road tax revenue at N183.10 million, followed by Yobe with N309.04 million and Bayelsa with N319.70 million. Adamawa generated N363.59 million, while Kebbi recorded N364.69 million.
The road tax figures form part of the wider internally generated revenue of states. The NBS reported that the 36 states and the FCT generated N5.15 trillion in total IGR in 2025, representing a 40.93 per cent increase from N3.65 trillion recorded in 2024. Tax revenue accounted for 73.64 per cent of the 2025 total.
The NBS, however, noted that the figures remain subject to reconciliation and possible updates by the respective sub-national revenue authorities.
The development comes amid efforts to reform tax collection practices across the country. In March 2026, The PUNCH reported that the Federal Government had prohibited cash collection of taxes and banned the use of roadblocks for tax enforcement under new regulations supporting the implementation of the country’s tax laws.
The Executive Secretary of the Joint Revenue Board, Mr Olusegun Adesokan, said the new framework was intended to end informal and coercive tax collection practices, particularly at the sub-national level. The Joint Revenue Board also announced a partnership with the Nigeria Police Force to tackle illegal tax collection and dismantle roadblocks mounted for revenue collection.
Source: PUNCH
