Northern states accounted for a relatively small share of the N113.94bn generated by Nigeria’s 36 states from road taxes between 2023 and 2025, with several recording less than N500m over the three-year period.
Data from the National Bureau of Statistics showed that states generated N40.14bn in road taxes in 2023, N23.92bn in 2024 and N49.88bn in 2025.
The figures, contained in the NBS Internally Generated Revenue at State Level 2025 report, showed wide disparities in road tax collections across the country.
Among the northern states, Kano, Kaduna, Katsina, Jigawa, Bauchi, Gombe, Yobe, Borno, Adamawa, Kebbi, Sokoto, Zamfara, Niger, Nasarawa and the North-Central states recorded varying levels of collections, with some of the lowest figures concentrated in the region.
Katsina recorded the lowest cumulative road tax revenue nationally during the three-year period, generating just N183.10m.
Yobe followed with N309.04m, while Adamawa and Kebbi recorded N363.59m and N364.69m, respectively.
The figures showed that some northern states also experienced sharp changes in collections between 2024 and 2025.
Bauchi recorded one of the largest increases nationally, with road tax revenue rising from N413.51m in 2024 to N1.89bn in 2025, representing a 357.3 per cent increase.
Nasarawa recorded a similar increase, with collections rising from N226.10m to N1.03bn during the period.
Kogi’s road tax revenue also increased by 124.8 per cent, from N727.84m in 2024 to N1.64bn in 2025.
However, the trend was reversed in some northern states.
Kebbi recorded a 73.5 per cent decline, with collections falling from N247.35m in 2024 to N65.49m in 2025.
Katsina’s revenue dropped by 54.9 per cent from N106.03m to N47.78m, the lowest amount recorded by any state in 2025.
Sokoto also recorded a 49.1 per cent decline, falling from N165.04m to N84.09m.
Jigawa generated N96.84m in 2025, placing it among the states with the lowest road tax collections for the year.
In contrast, southern states dominated the national figures, largely driven by Lagos.
Lagos generated N16.74bn in 2023 and N16.87bn in 2025. Its 2024 figure was not reported in the NBS dataset.
Delta, Ondo, Ogun, Edo and Cross River also recorded relatively high cumulative collections during the period.
The NBS defines road tax as daily levies paid by commercial transporters operating within states. The data were compiled by the Joint Revenue Board from official records and submissions by state revenue authorities.
The figures come amid wider reforms of tax collection across the country.
In March 2026, the Federal Government announced a ban on cash tax collection and the use of roadblocks for tax enforcement under regulations introduced to implement new tax laws.
The Executive Secretary of the Joint Revenue Board, Olusegun Adesokan, said the measures were aimed at ending informal and coercive tax collection practices at the sub-national level.
The board also announced a partnership with the Nigeria Police Force to tackle illegal tax collection and dismantle roadblocks mounted for revenue purposes.
Overall, the 36 states and the Federal Capital Territory generated N5.15tn in internally generated revenue in 2025, representing a 40.9 per cent increase from N3.65tn recorded in 2024.
The NBS cautioned that the figures were subject to reconciliation and updates by the respective state revenue authorities.
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