Of the total amount, tax revenue accounted for N51.5bn, representing 12.6 per cent, while non-tax revenue stood at N355.2bn, representing 87.4 per cent of the total IGR.

The government recalled that although the state’s IGR stood at N26.8bn in 2022, it was able to scale it up to N37.4bn in 2023 following Governor Peter Mbah’s ascension to office and ramped it up further to N180.5bn in 2024 before hitting N406.7bn in 2025.

These were made known by the Chairman of ESIRS, Mr. Emmanuel Nnamani during a press briefing in Enugu on Sunday, attributing the steady astronomic growth in the state’s IGR to deployment of technology, e-payment, widening of the tax net without increasing the rate, as well as other extensive reforms by the Mbah Administration to block revenue leakages.

Techeconomy’s calculations indicate the State government increased its IGR 1,417.5% between 2022 and 2025.

“The state’s total IGR of Enugu State in 2022 was N26.8bn made up of N16.2bn tax revenue and N10.6bn non-tax revenue.

“In 2023, we pushed the IGR to N37.4bn, made up of N22.9bn tax revenue and N14.5bn non-tax revenue.

“In 2024, we moved the IGR to N180.5b made up of N30bn tax revenue and N150bn non-tax revenue. At that point, Enugu State had started thinking differently and dependence on FAAC for every government activity had drastically reduced.

“The shift from tax revenue-driven funding had happened as at 2024, as Enugu State focused on natural resources, recovery, and revival of moribund assets to move our revenue into stability.

“Enugu State collected a total IGR of N406,774,321,758.87 out of the N509,947,000,000 projected in the 2025 Appropriation Law. This represents a performance of 80 per cent from budget perspective as well as a 125 per cent IGR growth from 2024 figure of N180.5b. It is also a revenue performance that has shown that Enugu State has developed fiscal resilience and sustainability,” Mr. Nnamani stated.

Giving further details, he said, “It is important to state clearly that out of this N406.7bn IGR, tax revenue is just N51.5bn representing 12.6 per cent of the total IGR in 2025, while non-tax revenue is N355.2bn, representing 87.4 per cent of the total IGR.

“As I stated earlier, most of our non-tax revenue is driven by recovery, revitalisation, and optimisation of state assets, many of which were hitherto moribund and fallow assets.”

He expressed optimism over tax revenue growth explaining that the state’s huge investments in infrastructure would attract more residents and businesses, which would not only pay taxes, but create taxable employments.

“If you look at the trend, you would see a conscious effort to grow the tax revenue of Enugu State. Just in 2025, the tax revenue grew from N30bn in 2024 to N51.5bn in 2025, this represents 72 per cent growth year-on-year. It also shows resilience in growth, outperforming tax revenue growth of 31 per cent in 2024.

“This is imperative because tax revenue is most sustaining for any national and subnational government. This is the reason we have intensified efforts to grow it in line with the provisions of tax laws.

“What we have done with tax revenue and by extension the non-tax revenue is like fees, levies, and assets is to plug the leakages in revenues, introducing technology to ensure traceability, accountability and transparency.

“So, 2026 is another year to watch out for Enugu State. Projected IGR is N870bn and tax revenue is expected to dwindle as we implement a pro-citizen tax reform. However, we are very optimistic that we will beat economic expectations in tax revenue as compliance with tax laws has gone up in Enugu State.

“The feedback we get from our people and businesses on a daily basis is that they are now encouraged to pay their tax and fulfill their other financial obligations to government by the fact that they see the transformations going on in every sector of the state under the present administration – the infrastructure, the 260 Smart Green Schools and the 260 Type 2 Primary Healthcare Centre spread across the 260 electoral wards, the Enugu International Conference Centre (ICC), the ICC 5-Star Hotel, the Enugu International Hospital, the Enugu Air, the five modern bus terminals, the 100 CNG buses, and indeed the over 2,000 completed and ongoing projects across the state, just to name a few,” he concluded.

Similarly, he said there is need for government at all levels to develop policies that would help in sustaining the environment so as to address challenges ar​ising from poor urban planning.

Nnamani spoke at The Tax Experience organized by the Tax Club of the University of Nigeria, Nsukka with the theme, “The Role of Taxation in Shaping Nigeria’s Fiscal Future: Trends and Opportunities”, held at the Faculty of Law Auditorium, University of Nigeria Enugu Campus,

According to him, hazards such as flooding and fire incidents result from people building on water channels and unauthorized places, noting that such disasters can be avoided with a proper development policy.

“Some people build across waterways, gas pipelines, and energy lines, creating avoidable hazards. A regulatory body must ensure adherence to development policies,” Nnamani said.

Nnamani also called for a comprehensive national identity system as a fundamental step to addressing Nigeria’s tax administration challenges.

He noted that there is a gap in the tax system between Nigeria and developed countries which is affecting effective implementation of tax policies in the country.

The tax boss said developed nations such as the United Kingdom have developed a unique national identity number which is used to identify eligible taxpayers and monitor the level of compliance.

He added that such a system should be replicated in Nigeria without which ‘granting tax exemptions or waivers will only create opportunities for tax evasion.”

Nnamani expressed the view that granting tax waivers in Nigeria could be exploited by those outside the exemption bracket, adding that the government should look inward and come up with tax policies that suit its system rather than completely adopt foreign ones.

On the delay in completing projects in the country, Nnamani attributed it to inefficiency on the part of government officials and lack of willingness to complete them adding that it has resulted in infrastructural deficit bedeviling the country.

While noting the importance of technology in revenue generation, the Regional Head, Federal Inland Revenue Service, FIRS, for Abia, Anambra, and Enugu States, Dr. Charles Robin-Njoku, who was represented by Mr. Brightwell Asemota, said using technology helps in increasing revenue generation citing the progress the agency has made in automating its revenue generation processes.

 “Automation improved revenue collection from ₦6 trillion to ₦12.3 trillion last year, and our target of ₦19.3 trillion for 2024 is nearly achieved,” she said.

Briefing newsmen in Enugu on Monday, he explained  that the system allows business owners in the informal sector to pay their taxes once a year using an e-ticket platform rather than paying into different revenue generating ministries, departments, and agencies (MDAs) in the state.

“Enugu State has the most friendly tax environment. This is especially observed in the informal sector. In Enugu, one of the things we’re known for is the e-ticket, a unified tax collection or consolidated tax collection. What it means is that the government brought all these revenue generating MDAs into the e-ticket system so that once anybody in the informal sector pays through the e-ticket, nobody comes to ask for tax from that person again,” Nnamani said.

He added:

“For instance, in all the markets in Enugu State, you pay once in a year and nobody disturbs you again in terms of revenue. So, with that, it has made Enugu a friendly tax environment whereby you know what you’re supposed to pay; you pay it and go about your business. “

“It’s not about paying multiple times because when you pay once through the e-ticket, the payment splits to other agencies too. That’s the type of environment that encourages business to thrive and makes it easier for our people to do business.

The ESIRS Chairman further said a similar system applies to the formal sector where business owners do not need to pay multiple times to different agencies.

“For the formal sector, we have employed what’s called a Consolidated Demand Notice. With this, you do not need to pay Land Use Charge and ESWAMA bills differently. The notice is all-encompassing. With one single demand notice that covers all fees supposed to be paid to the state. You can now choose to pay monthly, quarterly, or annually because the essence of the economy is for businesses to do better. So, in everything we’re doing, we’re cautious because it’s businesses that propel tax generation or collection and grow the economy. If businesses are redundant, tax generation would be redundant,” he said.

He dispelled rumors that tax payment in the State is cumbersome, assuring that the State has one of the most efficient tax payment systems in the country.

“Our tax is easy, and you also have the opportunity to negotiate how you want to pay either once, quarterly, twice or monthly. Even in the informal sector, where they pay N21,000 annually, they have the choice of how they want to pay. We allowed this because our environment is known for business, and as such, we encourage businesses to thrive.”