This study examined the effect of sectoral tax revenue mobilization on public infrastructure growth in Nigeria from 1994 to 2025. Specifically, the study assessed how tax revenues from agriculture, manufacturing, services and oil influence public infrastructure growth, while controlling for gross domestic product growth. Annual time-series data were obtained from the Central Bank of Nigeria, National Bureau of Statistics and World Bank Development Indicators. The study employed the Autoregressive Distributed Lag model after conducting unit root tests and the ARDL bounds cointegration test. The results confirmed a long-run relationship between sectoral tax revenue mobilization and public infrastructure growth. In the short run, tax revenue from agriculture, manufacturing, services and oil had positive and statistically significant effects on infrastructure growth, with agriculture showing the strongest immediate sectoral effect, followed by services, oil and manufacturing. The error correction term was negative and significant, indicating that about 20 per cent of short-run disequilibrium is corrected annually. In the long run, all sectoral tax revenue variables remained positive and statistically significant, with agricultural tax revenue exerting the largest impact on infrastructure growth, followed by services, manufacturing and oil. GDP growth also had a positive and significant effect. The study concludes that Nigeria’s infrastructure financing strategy should not remain dependent on oil revenue but should strengthen sectoral tax administration, particularly in agriculture and services. It recommends improved tax formalisation, stronger expenditure efficiency, and inst