| S/N | STATE | LOCATION |
| 1 | ABIA | BIR Zonal Office, 5 Bende Road, Umuahia |
| 2 | ADAMAWA | BIR Office, Yola North |
| 3 | AKWA IBOM | BIR Office State Secretariat, Uyo |
| 4 | ANAMBRA | Motor Licensing Office, Npaje Awka |
| 5 | BAUCHI | BIR Office, Jos Road, Bauchi |
| 6 | BAYELSA | MLA Yenagoa: Obele street, Ovom, Yenagoa |
| MLA Kpansia: Inec Junction, Kpansia, Yenagoa |
| MLA Brass: BIR Secretariat complex, Road Safety Road, Yenagoa |
| MLA Ogbia: Emeyal II, Ogbia LGA |
| MLA Sagbama: Hospital Road, Yenagoa |
| 7 | BENUE | BIR Office, G.R.A. Kashim Ibrahim Road, Makurdi |
| 8 | BORNO | BIR Office, Opp. Ramat Polytechnic, Maiduguri |
| 9 | CROSS RIVER | BIR Office, 43 Akim Road Calabar |
| BIR Office, Ikot Omin Calabar |
| BIR Office, Inyang Street Calabar |
| 10 | DELTA | BIR Office, 27, Ezenei Avenue, Off Nnebisi Road Asaba |
| 11 | EBONYI | BIR Office, Ministry of Finance, Abakaliki |
| Ezza South LGA Motor Licensing Office, Onueke |
| Ebonyi LGA Motor Licensing Office, Ugbodo |
| Afikpo North LGA Motor Licensing Office, Afikpo |
| 12 | EDO | EIRS Office, New Lagos Road |
| EIRS Office, Forestry Road (LTO I & LTO II) |
| EIRS Office, TV Road |
| EIRS Office, Uselu |
| EIRS Office, Ikpoba Hill (Ramat Park) |
| EIRS Office, Obe |
| EIRS Office, Okada |
| EIRS Office, Ekpoma |
| EIRS Office, Auchi. |
| 13 | EKITI | BIR Office, Oke-Oriomi, Ado Ekiti |
| BIR Office, Beside First Bank Erekeson Market, Efon-Alaaye |
| BIR Office, Old secretariat complex, Emure-Ekiti |
| BIR Office, Oja-oba premises, Ido-Ekiti |
| Bir Office, Opp Oba palace, Ise-Ekiti |
| BIR Office, Oke-Osun, Ikere Ekiti |
| 14 | ENUGU | BIR Office, Okpara Avenue, Opp. PHCN Office Enugu |
| 15 | FCT | VIO Office, Mabushi Abuja |
| 16 | GOMBE | BIR Office, Gombe |
| 17 | IMO | BIR Office, Okigwe Road, Owerri |
| 18 | JIGAWA | BIR Office, Old Secretariat, Sani Abacha way, Dutse |
| 19 | KADUNA | BIR Office, Opp. High court Bida RS Kaduna |
| 20 | KANO | BIR Office, No.2 Bank Road, Kano. |
| 21 | KATSINA | BIR Office, G.R.A. Katsina |
| 22 | KEBBI | BIR Office, Opp. Diamond Bank, Birnin Kebbi |
| 23 | KOGI | BIR Office, No.1 Beach Road Lokoja |
| 24 | KWARA | IRS Office, Ahmadu Bello Way, Ilorin. |
| 25 | LAGOS | Beach road, Agbowa/Block 9, Old Secretariat, Ikeja |
| Ipaja road, Abekoko, Agege |
| Agege Local government |
| 13 Olubunmi Alonge Street, Aguda |
| 7/9 Dele Bakare Str., Trinity Tpapa Oshodi Expressway, Lagos |
| Oriade Local Council Dev Area Office Kirikiri |
| Water Corporation yard mile 2 bus stop, mile 2 |
| 7 Dopemu road Agege |
| Old cla Secretariat 1/kemfat road, Thomas Village, Ajah |
| 17a Alhaji Tokan street, Western Avenue, Surulere |
| Lirs, idi oro |
| 65, Abeokuta Expressway |
| Allen Avenue, Ikeja |
| 2, Plateau road, Apapa |
| Vio yard, Berger Cement Bus stop, Olodi Apapa |
| Badagry town hall, Badagry |
| 62/63 Campbell street, Lagos |
| Oke Oyinbo GRA road, Epe/old cla secretariat, Epe |
| Tinubu square, Nnamdi Azikwe street, Lagos |
| Vio/Lastma yard, Ejigbo |
| 31b, Oyeleke Str, Alausa Corporate house, Alausa ikeja |
| 70, College road, Ifako |
| Block 9, old Secretariat, Ikeja |
| Mpwb old secretariat, Ikeja beside muslim pilgrims welfare |
| 42 Tos Benson road, Ikorodu |
| Vio/Lastma yard, Odogunyan, Ikorodu |
| 96, Isolo road, Egbe |
| 25, Biaduo CLS off Keffi by hosephine, b/stop south west, Ikoyi |
| 19 Oloruntedo way Imota |
| 2 Odaliki street, Ebute metta |
| 582, Ikorodu road, Ketu |
| 13, Town Planning way, Ilupeju |
| 8/10 Isheri road, Ojodu |
| 155 Olojo Drive, Ojo |
| Isheri road, Frsc complex, ojodu |
| 13, Idoluwo street, Lagos |
| 30, Oke Olowogbowo street, Lagos |
| 43, Oregun road, Oregun, Lagos |
| 85, Badagry Exp way, Orile Iganmu |
| 26, Afari Ogun street, Oshodi |
| Block 8, 1st floor, Old secretariat, Ikeja |
| Lagos Terminal, Oyingbo |
| Old cla Secretariat , PWD Shogunle, Ikeja |
| 33/35 Salami Shuaibu str., Shomolu |
| 43, Marina Str., Lagos re-insurance house |
| Itinrin court, Aboyade close str., Victoria Island |
| Yaba lcda secretariat, Adekunle bus stop, yaba |
| 26 | NASSARAWA | BIR Office, Kasuwar Tomato, Lafia |
| BIR Office, Testing Ground Lafia |
| 27 | NIGER | VIO Office, along Paiko Road Minna |
| 28 | OGUN | IRS Oke-Mosan, Opp Federal High Court Abeokuta |
| 29 | ONDO | BIR Office, Alagbaka, Akure |
| 30 | OSUN | BIR Office, Ministry of Finance, State Secretariat Abere. |
| 31 | OYO | BIR Office, Onireke Road, Egbe Ibadan. |
| 32 | PLATEAU | BIR Office, No.7 Beach Road, Jos North |
| 33 | RIVERS | BIR Office, No. 22 William Jumbo Street, Port-harcourt |
| Obio Licensing Office, Old Aba Road, Portharcourt |
| Emenike Licensing Office. Emenike Junction, Diobu, Mile 1, Portharcourt |
| 34 | SOKOTO | BIR Office, behind City Campus, Usman Danfodio University |
| 35 | TARABA | BIR Office, Hamman Ruwa Road, Jalingo. |
| 36 | YOBE | BIR Office, Gujiba Road, Damaturu. |
| 37 | ZAMFARA | BIR Office, Tudun Wada, Gusau |
