| 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 | Motor Vehicle Adminstration Agency, Ojodu |
| 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 |