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 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.
