ENUGU, Nigeria — Residents of Enugu State have raised concerns over the state’s growing internally generated revenue (IGR), questioning whether the increasing tax burden is translating into corresponding improvements in infrastructure, employment and public services.
The concerns followed the release of first-half 2026 IGR figures showing that Enugu generated N95.62 billion between January and June, placing the state third among 32 states covered by the latest ranking.
According to the data, only Lagos and Ogun generated more revenue during the period. Lagos recorded N1.17 trillion, while Ogun generated N140.57 billion. Enugu’s N95.62 billion placed it ahead of Kano, which generated N60.14 billion, and Oyo, with N55.47 billion.
The figures have sparked debate among residents and other stakeholders, particularly over the relationship between revenue generation and visible development across the state.
Some residents argue that the government’s drive to increase taxation and internally generated revenue should be accompanied by measurable improvements in roads, employment opportunities, healthcare, education, public transportation and other essential services.
The concerns are particularly significant in a state where unemployment and economic hardship remain major issues for many residents. Critics contend that increased revenue collection could become more burdensome for households and businesses if it is not matched by effective public spending and economic opportunities.
Enugu’s position in the ranking also places the state ahead of several larger and more economically diverse states, including Kano, Kaduna and Akwa Ibom. Kaduna generated N55.15 billion, while Akwa Ibom recorded N51.43 billion during the same period.
Other states that featured among the top revenue-generating states were Kwara with N39.11 billion, Abia with N35.68 billion, Niger with N33.22 billion and Katsina with N33.14 billion.
Cross River generated N30.68 billion, followed by Ekiti with N29.22 billion and Anambra with N28.16 billion.
At the lower end of the ranking, Kebbi recorded N6.55 billion, while Yobe generated N8.45 billion and Sokoto recorded N8.52 billion.
The figures show a significant disparity in revenue generation among Nigerian states, with Lagos alone accounting for a substantially larger amount than the combined figure recorded by most other states.
However, the data comes with an important qualification. The ranking is based on pro-rated performance for 32 states and excludes Delta, Edo, Osun and Rivers states. Consequently, the figures do not represent a complete ranking of all 36 states in the federation.
The development has renewed calls for greater transparency in the use of state-generated revenue. Stakeholders say residents should be able to clearly identify how taxes and other internally generated funds are being deployed.
For businesses and individuals, taxation is generally more acceptable when accompanied by an environment that supports economic activity, creates jobs and improves living standards.
Residents who are questioning Enugu’s revenue performance are therefore seeking greater accountability over the state’s finances, arguing that revenue generation should ultimately translate into tangible benefits for the people.
The debate also highlights a broader challenge facing Nigerian states: how to increase internally generated revenue without placing excessive pressure on residents and businesses already dealing with rising living costs.
As Enugu records N95.62 billion in IGR for the first half of 2026, attention is now shifting from how much the state can collect to how effectively the money is used to improve the lives of its citizens.
