According to studies, indoor air quality is a major concern because of the health risks it poses. In Nigeria, little is done to improve indoor air quality and the toxicity potentials (TP) of PM_2.5 and PM₁₀. We assessed the levels of PM_2.5, PM₁₀, the PM_2.5/PM₁₀ ratio, and the toxicity potential of a commercial area in Akure, Ondo State, Nigeria, in this study. For the three-month assessment of the study area (March to May 2022), a low-cost sensor (Caneree A1) was used. The results depict the following: 73.23±53.94 µg/m³ (PM_2.5), 68.58±50.64 µg/m³ (PM10), 0.93±0.02 (PM_2.5/PM₁₀ ratio), and toxicity potentials (PM_2.5 - 2.74±0.04 and PM₁₀ - 1.47±0.02). Both PM values exceed the WHO standard limits. The PM values differ significantly. The average ratio value indicates that anthropogenic activities in the area contribute significantly to the high PM_2.5 levels. It should be noted that TP greater than 1 indicates a potential health risk. The TP values obtained in this study are greater than one, indicating that the environment may be harmful to the vulnerable. Based on these findings, efforts should be directed toward continuous monitoring of this study area and Akure as a whole.