This study examined the relationship between taxation and the growth of the agricultural sector in Nigeria using annual time series data spanning from 1994 to 2024. The research employed an ex-post facto research design and relied on secondary data sourced from the Central Bank of Nigeria (CBN) Statistical Bulletin and the Federal Inland Revenue Service (FIRS). The Autoregressive Distributed Lag (ARDL) model was adopted as the estimation technique to analyze both the short-run dynamics and long-run relationships among the variables. The tax revenue variables examined include personal income tax (PIT), capital gains tax (CGT), value-added tax (VAT), customs and excise duties (CED), and stamp duties (STD), while agricultural sector output served as the dependent variable. The results from the long-run ARDL regression revealed that personal income tax had a positive and statistically significant impact on agricultural output, suggesting that higher personal income tax revenues may enhance government capacity to invest in the agricultural sector. Conversely, capital gains tax, value-added tax, customs and excise duties, and stamp duties all showed significant negative effects on agricultural development, indicating that these forms of taxation may inhibit agricultural productivity or reflect inefficiencies in public expenditure allocation. The study concludes that while some forms of tax revenue, such as personal income tax, can positively contribute to the growth of the agricultural sector, others may have detrimental effects, especially when not reinvested effectively into agricultural infrastructure, research, and extension services. The findings imply a need for a more strategic and sector-focused tax policy that balances revenue generation with the imperative of stimulating agricultural growth. Based on these findings, the study recommends that government authorities should ensure that revenues from personal income tax are effectively channelled into agricultural development programs. Tax policies should be restructured to reduce the negative impacts of other forms of taxation on agricultural activities. Efforts should also be made to enhance transparency and accountability in the utilization of tax revenue to ensure that funds are directed toward critical areas such as irrigation, mechanization, rural infrastructure, and agro-processing.