-
States collected N113.94bn from road taxes between 2023 and 2025, according to NBS data.
-
Lagos accounted for N33.61bn, or 29.5 percent of the three-year total, despite its 2024 figure not being reported.
-
New tax rules ban cash collection and roadblocks for tax collection, as the Joint Revenue Board moves to strengthen revenue administration.
October 02, (THEWILL) – The 36 states generated N113.94bn from road taxes between 2023 and 2025, according to data from the National Bureau of Statistics.
The figure comprised N40.14bn collected in 2023, N23.92bn in 2024, and N49.88bn in 2025, based on state-level Internally Generated Revenue data.
The data showed that road tax collections fell by N16.22bn, or 40.42 percent, from N40.14bn in 2023 to N23.92bn in 2024 before rebounding by N25.96bn, or 108.53 percent, to N49.88bn in 2025.
However, the sharp decline recorded in 2024 was partly influenced by the absence of Lagos State’s road tax figure for that year.
Lagos collected N16.74bn in 2023 and N16.87bn in 2025. The missing 2024 figure therefore had a significant impact on the national total.
The NBS defines road taxes as “daily levies paid by commercial transporters operating within the states.”
The bureau said the 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.
Lagos leads collections
An analysis of the three-year figures showed wide disparities among states, with Lagos accounting for N33.61bn in the two years for which data were reported.
Delta emerged as the largest collector outside Lagos, generating N8.64bn over the period. Its collections rose from N2.60bn in 2023 to N2.71bn in 2024 and N3.33bn in 2025.
Ondo followed with N5.99bn, comprising N1.59bn in 2023, N1.73bn in 2024 and N2.67bn in 2025.
Ogun generated N5.49bn, while Edo and Cross River recorded N5.32bn and N5.28bn, respectively.
In 2023, Lagos led with N16.74bn, followed by Ebonyi with N2.85bn and Delta with N2.60bn. Ogun collected N1.64bn, Zamfara N1.61bn, and Ondo N1.59bn.
With no Lagos figure reported in 2024, Delta recorded the highest collection at N2.71bn, followed by Cross River 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, representing about 33.8 per cent of the N49.88bn reported nationally. Delta followed with N3.33bn and Ondo with N2.67bn, while Cross River, Edo and Ogun recorded N2.29bn, N2.14bn and N2.12bn respectively.
Wide variations among states
The 2025 data showed significant increases in road tax collections in some states.
Bauchi recorded one of the sharpest increases, with collections rising from N413.51m in 2024 to N1.89bn in 2025, an increase of 357.32 percent.
Nasarawa recorded a 357.23 percent increase, from N226.10m to N1.03bn, while Kogi’s collections rose by 124.84 percent from N727.84m to N1.64bn.
Ebonyi more than doubled its collections from N249.35m in 2024 to N533.43m in 2025, while Gombe increased from N221.97m to N411.33m.
Some states recorded declines. Kebbi posted the steepest fall, dropping 73.52 percent from N247.35m in 2024 to N65.49m in 2025. Katsina fell 54.94 per cent from N106.03m to N47.78m, while Sokoto declined 49.05 per cent from N165.04m to N84.09m.
Over the three years, Katsina recorded the lowest cumulative collection at N183.10m, followed by Yobe with N309.04m and Bayelsa with N319.70m.
READ ALSO:
New rules target roadblocks
Executive Secretary of the Joint Revenue Board, Olusegun Adesokan. Photo credit: Facebook: Joint Revenue Board.The road tax figures come as the government implements changes to tax administration aimed at eliminating cash collection and roadblocks used for revenue collection.
The Executive Secretary of the Joint Revenue Board, Olusegun Adesokan, said the new framework prohibited tax authorities from collecting taxes in cash and mounting roadblocks for revenue enforcement.
The JRB has also partnered with the Nigeria Police Force to enforce the ban and dismantle illegal roadblocks used for tax collection across the country.
Meanwhile, the NBS reported that the 36 states and the FCT generated N5.15tn in total IGR in 2025, up 40.93 percent from N3.65tn in 2024, with tax revenue accounting for 73.64 percent of the 2025 total.
The bureau cautioned that the figures remained subject to reconciliations and updates by the respective sub-national revenue authorities.
Ogochukwu Onwaeze is a writer specializing in business and economic journalism. At THEWILL News Media, she translates market trends, financial developments, and policy shifts into clear and engaging stories.
