Enugu has lowest tax share of IGR as Abia, FCT hit 100%, NBS data shows

Enugu State had the smallest share of tax money in its internally generated revenue (IGR) in 2025, according to figures from the National Bureau of Statistics (NBS) shared by data firm StatiSense.

Of the ₦406.7 billion Enugu generated in 2025, only ₦51.52 billion, or 12.67 per cent, came from taxes. The rest came from non-tax sources, StatiSense said in a post on its verified X account, as reported by Vanguard.

IGR is the money a state raises on its own, outside federal allocations. The tax-to-IGR ratio shows how much of that money comes from taxes rather than fees, levies and earnings from state assets.

Abia, FCT lead on tax

At the other end, Abia State collected all of its ₦70.41 billion IGR from taxes, a 100 per cent ratio. The Federal Capital Territory (FCT) also recorded 100 per cent, with all of its ₦356.34 billion IGR coming from tax revenues.

Bayelsa came next at 99.39 per cent, followed by Rivers at 96.72 per cent and Sokoto at 92.44 per cent.

Joining Enugu among the least tax-dependent states were Kwara (38.42 per cent), Katsina (39.93 per cent), Osun (41.53 per cent) and Ogun (44.10 per cent).

The NBS had earlier rated Enugu first among the 36 states and the FCT for IGR growth, behind only Lagos and Rivers in total collections.

Mbah denies overtaxing residents

Governor Peter Mbah has rejected claims that his administration is overtaxing residents, saying the growth came from blocking leakages and reviving state assets.

Speaking at a town hall in Enugu that was televised live, he said the state now earns from recovered and completed assets such as Hotel Presidential, Nike Lake, the International Conference Centre and Enugu United Palm Products Limited, as well as newer ventures like Enugu Air.

He also said taxation sits on the Exclusive Legislative List, so no state can raise or lower taxes like Personal Income Tax, Company Income Tax or Value Added Tax on its own.

"Overtaxation does not exist," Mbah said, arguing that critics were reacting to the speed of the state's revenue growth.

He said his government widened the tax net to reach people who had never paid tax, and capped business levies at ₦36,000 a year, about ₦100 a day. He also said he stopped the collection of ₦100 or ₦200 from market women.

Mbah added that many residents mistake service payments, such as Certificates of Occupancy (C-of-O) and refuse disposal by the Enugu State Waste Management Authority (ESWAMA), for taxes.

He said he expects the tax share of the state's revenue to grow as economic activity expands.

What happens next: The figures are for 2025, and the state has said it expects more tax revenue in future. For residents, the debate matters because it touches on what they pay daily for business permits, waste collection and property papers.