This study investigated the incidence of rabies among dogs involved in bites and the risk factors associated with rabies infections and dog bites in Plateau State, Nigeria, between January 2011 and December, 2012 using the fluorescent antibody test, the mouse inoculation test and questionnaire analysis. The overall incidence observed was 46.7% (150/321), with males and females representing 27.7% (89/321) and 19.0% (61/321) of the overall incidence respectively. This was statistically insignificant (P> 0.05). In relation to dog breeds, incidence rates observed were 45.8% (147/321), 0.3% (1/321), 0.6% (2/321) and 0.0% (0/321) for Local, Alsatian, Rottweiler and Caucasian respectively which was statistically insignificant. Based on rabies vaccination status, vaccinated and unvaccinated dogs had incidence rates of 1.2% (4/321) and 45.5% (146/321) which was statistically significant (P< 0.05). Based on age group, the highest incidence was observed among dogs >36 months 19.0% (61/321), followed by dogs within the age group 0-6 months 11.8% (38/321), while the lowest was among those within the age bracket >30-36 months 1.6% (5/321). This was was highly statistically significant (P<0.00001). Based on Local Government Areas (LGA) studied, the highest incidence was recorded in Jos South 15.6% (50/321), followed by Mangu with 7.5% (24/321). The lowest incidence of 0.3% (1/321) was recorded in three different LGAs namely; Jos East, Lantang South and Quanpan, while there were zero incidences in Lantang North which was highly statistically significant. The incidence of dog bites was highest among children between the age bracket 0-10 years 19.6% (89/321), followed by that among age group 11-20 5.9% (33/321), while the lowest was among adults >60 years of age 2.2% (13/321). In relation to sex, incidence of dog bite was higher among males 57.6% (185/321) than females 42.4% (136/321). Risk factors analysis indicated that level of awareness of rabies, lack of vaccination of dogs against rabies, the bitten of pet dogs by stray dogs and the capture of trade dogs from the wild are associated with the incidence of rabies in the study area. This study observed a high incidence of rabies among dogs involved in bites and a higher incidence of dog