The 36 states of Nigeria have collectively generated N113.94 billion in road taxes from 2023 to 2025, according to data from the National Bureau of Statistics (NBS). This figure is comprised of N40.14 billion collected in 2023, N23.92 billion in 2024, and N49.88 billion in 2025. The data indicates a 40.42 percent decline in road tax revenue in 2024, followed by a 108.53 percent rebound in 2025.
A notable anomaly in the data is the absence of Lagos State's road tax figure for 2024, which significantly impacted the national total. In 2023 and 2025, Lagos generated N16.74 billion and N16.87 billion, respectively. The NBS defines road taxes as daily levies paid by commercial transporters operating within the states. These figures were compiled by the Joint Revenue Board from official records and submissions by state internal revenue authorities.
There is a considerable disparity in road tax collections across the states. Lagos accounted for N33.61 billion in the two years for which figures were available. Delta State emerged as the second-largest collector, generating N8.64 billion over the period. This includes N2.60 billion in 2023, N2.71 billion in 2024, and N3.33 billion in 2025. Other top collectors include Ondo with N5.99 billion, Ogun with N5.49 billion, Edo with N5.32 billion, and Cross River with N5.28 billion.
In 2023, Lagos led the states with N16.74 billion, followed by Ebonyi with N2.85 billion and Delta with N2.60 billion. The rankings changed in 2024, with Delta topping the table at N2.71 billion, followed by Cross River with N1.77 billion and Ondo with N1.73 billion. In 2025, Lagos returned to the top with N16.87 billion, accounting for about 33.8 percent of the N49.88 billion reported nationally.
The 2025 figures also show substantial variations in revenue performance among states. Bauchi recorded a 357.32 percent increase, with road tax collections rising from N413.51 million in 2024 to N1.89 billion in 2025. Nasarawa and Kogi also saw significant increases, with 357.23 percent and 124.84 percent growth, respectively. Conversely, Kebbi recorded the steepest decline, with collections falling 73.52 percent from N247.35 million in 2024 to N65.49 million in 2025.
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. These 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, has stated that the new framework prohibits tax authorities from collecting taxes in cash or mounting roadblocks for tax enforcement.
The NBS reported that the 36 states and the Federal Capital Territory generated N5.15 trillion in total internally generated revenue (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, highlighting the growing importance of tax mobilisation to state finances. However, the NBS cautioned that the figures remain subject to reconciliation and updates by the respective sub-national revenue authorities.
Key points
- - The 36 states of Nigeria generated N113.94 billion in road taxes from 2023 to 2025. - Lagos State accounted for a significant portion of the total, with N33.61 billion collected over two years. - The government is implementing reforms to curb cash collections and roadblocks used for revenue enforcement.
