William Aya, Police Public Relations Officer (PPRO) in Kogi, said the attackers, who struck from the opposite direction, shot sporadically.
He said while the command lost three of its officers during the gun duel, the hoodlums fled with gunshot wounds as they could not get access to the station.
In a report, the Voice of America said ISWAP released a statement claiming responsibility for the attack.
“The Islamic State West Africa Province (ISWAP) claimed responsibility in a statement on Telegram,” VOA said in a report.
“Soldiers of the Caliphate attacked a police station,” it said, adding that five people were killed in the raid.”
Although there is a high level of insecurity in Kogi, where bandits and kidnappers have been operating in recent months, the state is not known for ISWAP attacks, as the sect operates mainly in the North East.
ISWAP had also claimed responsibility for a bomb attack which killed Taraba residents last week.
According the report, half of the attacks claimed by IS since the beginning of 2022 were in Africa, while ISWAP, an affiliate of IS, is now more active in Nigeria.
Data by Jihad Analytics showed that while Nigeria has recorded a total of 162 IS operations since January 2022, Iraq has recorded 120.
In 2015, the late Boko Haram leader, Abubakar Shekau, pledged allegiance to IS, whose fighters killed him six years after.
The attack on Kogi police station happened 48 hours after President Muhammadu Buhari charged security agencies to be tougher on groups behind the attacks across the country.