The 36 states generated N113.94bn from road taxes between 2023 and 2025, according to an analysis of internally generated revenue data from the National Bureau of Statistics.
The figure comprised N40.14bn collected in 2023, N23.92bn in 2024 and N49.88bn in 2025. Road tax collections therefore fell by 40.42 per cent in 2024 before rebounding by 108.53 per cent in 2025.
The sharp drop in 2024 was partly linked to the absence of Lagos’s road tax figure for that year. Lagos collected N16.74bn in 2023 and N16.87bn in 2025, meaning its missing 2024 figure significantly affected the national total.
Lagos accounted for N33.61bn in the two years with available figures, representing 29.5 per cent of the three-year national total. Delta was the highest collector outside Lagos with N8.64bn, followed by Ondo with N5.99bn and Ogun with N5.49bn.
Several states recorded significant changes in 2025. Bauchi’s collections rose by 357.32 per cent to N1.89bn, while Nasarawa increased by 357.23 per cent to N1.03bn. Kogi also recorded a 124.84 per cent increase to N1.64bn.
Other states recorded declines, with Kebbi posting the sharpest drop in 2025, falling 73.52 per cent to N65.49m. Katsina declined by 54.94 per cent to N47.78m, while Sokoto dropped by 49.05 per cent to N84.09m.
Road tax formed part of the N5.15tn total internally generated revenue recorded by the 36 states and the Federal Capital Territory in 2025. The NBS said the figures remained subject to reconciliation and updates, while new tax regulations have also banned cash tax collection and roadblocks for revenue enforcement.
