This study carried out an investigation on the role of revenue collection in the infrastructural development in Hodan District of Somalia. The objectives of the study were: (i) to examine the collection of the main sources of revenue, (ii) to determine the development of infrastructure, and (iii) to establish the relationship between revenue collection and infrastructural development in Hodan Distict, Somalia. The design of the study was descriptive cross-sectional. The instrument of data collection was the questionnaire. The population under study was 140 and a sample of 104 was arrived at by use of the Slovene’s formula. Analysis entailed frequencies, percentages, means, standard deviation, ranks, correlation and regression. From the findings, it was clear that the revenue collection had not been effective enough. Additionally, infrastructural development was found to be very low. It was also established that there was a relationship between revenue collection and infrastructural development which was calculated at a value of 0.827 on the Pearson Correlation scale and this denoted a strong and positive relationship. Revenue collection was also found to significantly influence infrastructural development in Hodan District, Somalia by an R Squared coefficient of 0.737. The study recommends mass registration of persons and businesses for tax purposes, critical assessment of businesses’ profitability, issuance of land titles and registers all lay pieces of land, and critical assessment of the integrity of persons holding public offices.