This study examined oil tax revenue and economic growth in Nigeria from 2000 to 2019. To achieve the objective of this study, data were collected from secondary source e.g Central Bank of Nigeria statistical bulletin and Federal Inland Revenue service annual reports. Ex-post facto research design was adopted in this study while regression analysis otherwise known as Ordinary Least Square (OLS) was used to analyze the secondary data obtained. Result from the study showed that oil tax revenue has positive and significant impact on economic growth in Nigeria. The study therefore recommended that Federal Government of Nigeria (FGN) should ensure that there is efficient tax system that will guarantee sustained economic growth for the country. In addition, oil tax revenue should be spent on projects that will increase the level of economic growth.