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The National Bureau of Statistics (NBS) came into being with the merger of the Federal Office of Statistics (FOS) and the National Data Bank (NDB). The creation was part of the implementation of the Statistical Master Plan (SMP), a programme document of the Federal Government of Nigeria (FGN).

The merger was to give the agency a national outlook as the apex statistical agency for all the three tiers of Government.

NBS is expected to coordinate Statistical Operations of the National Statistical System in the production of Official Statistics in all the Federal Ministries, Departments and Agencies (MDAs), State Statistical Agencies (SSAs) and Local Government Councils (LGCs)

Nigeria operates Federal System of government with 36 States and Federal Capital Territory and 774 Local Government Areas (LGAs). At the federal level, each Ministry, Department and Agency has Director of Statistics. Each state has Director of Statistics and Head of statistics Unit at Local Government Areas. All these including Statistical Institutes constitute the Nigeria National Statistical System (NSS).

The Internal Organisation of the bureau is built on Statistics Act of 2007 which is the Legal Instrument established by the Acts of Parliament.

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