NBS Report Places Enugu Behind Only Lagos and Rivers as State’s Internally Generated Revenue More Than Doubles in One Year.
Enugu Media Village (EMV), the Most Updated Online News Platform | September 25, 2026.
ENUGU State has recorded a major improvement in its position on Nigeria’s Internally Generated Revenue (IGR) table, emerging as the third-highest IGR-generating state in the country in 2025, according to the latest data released by the National Bureau of Statistics (NBS).
The latest NBS Internally Generated Revenue at State Level Report shows that Enugu generated ₦406.77 billion in IGR during the 2025 fiscal year, placing it behind only Lagos State, which recorded ₦1.769 trillion, and Rivers State, with ₦428.42 billion.
The figures represent a substantial movement for Enugu, which occupied fifth position nationally in 2024, when it recorded ₦180.50 billion. The latest figure therefore represents an increase of approximately 125 per cent in one year.
The development also places Enugu ahead of the Federal Capital Territory, which generated ₦356.34 billion, as well as Ogun State, which recorded ₦252.36 billion during the same period.
FROM 5TH TO 3RD POSITION
Enugu’s latest position becomes more significant when viewed against the state’s recent revenue trajectory.
Available figures show that Enugu generated approximately ₦26.8 billion in 2022, increased to ₦37.4 billion in 2023, rose sharply to ₦180.5 billion in 2024, and then reached ₦406.77 billion in 2025.
According to the Enugu State Government, the 2025 figure represents an increase of about ₦226.27 billion over the 2024 collection. The state said it collected ₦406.774 billion against a projected ₦509.947 billion in the 2025 Appropriation Law, representing about 80 per cent budget performance on IGR.
The movement has consequently changed Enugu’s place on the national IGR table, from fifth in 2024 to third in 2025.
The latest national ranking is:
- Lagos — ₦1.769 trillion
- Rivers — ₦428.42 billion
- Enugu — ₦406.77 billion
- FCT — ₦356.34 billion
- Ogun — ₦252.36 billion
The figures show that Enugu was only about ₦21.64 billion behind Rivers State, while the gap between Enugu and the FCT was approximately ₦50.44 billion.
ENUGU’S GROWTH OUTPACES NATIONAL IGR GROWTH
The improvement in Enugu’s revenue position comes against a broader increase in internally generated revenue across Nigeria.
The NBS reported that the 36 states and the Federal Capital Territory collectively generated ₦5.15 trillion in 2025, representing a 40.93 per cent increase from the approximately ₦3.65 trillion recorded in 2024.
Enugu’s increase of about 125 per cent, therefore, was considerably higher than the overall growth rate recorded across the states and the FCT.
The national data also shows considerable concentration of IGR among a relatively small number of states. Lagos alone generated approximately ₦1.77 trillion, accounting for about 34 per cent of the combined IGR of the states and FCT.
Rivers and Enugu followed, making the two states among the largest contributors to internally generated revenue outside Lagos.
ENUGU LEADS THE SOUTH-EAST
Enugu’s performance also gives the state the highest IGR figure among the five South-East states in the latest national data.
Enugu recorded ₦406.77 billion, compared with:
- Abia — ₦70.41 billion
- Anambra — ₦57.03 billion
- Ebonyi — ₦17.18 billion
The figures place Enugu substantially ahead of the other South-East states in the 2025 IGR table.
This regional position provides an important economic indicator, although IGR figures by themselves do not measure every aspect of a state’s economy or development.
A DIFFERENT REVENUE STRUCTURE
One of the most notable aspects of Enugu’s 2025 performance is the composition of the state’s revenue.
The NBS data shows that Enugu’s ₦406.77 billion was made up largely of revenue classified as coming from Ministries, Departments and Agencies (MDAs) rather than conventional tax revenue.
The state recorded approximately ₦51.52 billion in tax revenue, while about ₦355.25 billion came from MDAs.
That means tax revenue accounted for approximately 12.6 per cent, while non-tax/MDAs revenue accounted for approximately 87.4 per cent of the state’s total IGR.
This differs significantly from the national picture.
Across the 36 states and the FCT, tax revenue accounted for ₦3.79 trillion, or 73.64 per cent, of total IGR in 2025, while revenue from MDAs accounted for about ₦1.36 trillion, or 26.36 per cent.
The NBS also reported that Pay As You Earn (PAYE) was the largest component of tax revenue nationally, generating approximately ₦2.64 trillion.
WHAT DROVE ENUGU’S REVENUE GROWTH?
The Enugu State Government has attributed the state’s revenue expansion to a combination of administrative and economic reforms.
Among the factors identified by the state are the deployment of technology in revenue collection, electronic payment systems, widening of the tax base, efforts to reduce revenue leakages, and the recovery, revitalisation and optimisation of state-owned assets.
The Chairman of the Enugu State Internal Revenue Service, Emmanuel Nnamani, said the state had increasingly shifted its attention toward non-tax sources, including the recovery and optimisation of previously underutilised assets.
The state’s tax revenue also increased from ₦30 billion in 2024 to ₦51.5 billion in 2025, representing approximately 72 per cent growth in one year, according to the state government.
While the tax component remains significantly smaller than the non-tax component, the increase indicates that tax collections also contributed to the overall revenue expansion.
ENUGU’S 2026 REVENUE TARGET
Following the 2025 performance, the Enugu State Government has projected ₦870 billion in IGR for 2026.
The target is more than twice the amount generated in 2025 and would require another substantial increase in internally generated revenue if achieved.
The state government has said its 2026 revenue strategy will include continued efforts to improve tax compliance while implementing what it describes as a pro-citizen tax reform approach.
Whether the ₦870 billion target is ultimately achieved will depend on the state’s actual revenue performance throughout the 2026 fiscal year.
WHY THE IGR FIGURES MATTER
Internally Generated Revenue is an important component of subnational public finance because it reflects the revenue a state generates within its jurisdiction, rather than relying exclusively on allocations from the federation account.
For Enugu, the movement from ₦26.8 billion in 2022 to ₦406.77 billion in 2025 represents a substantial change in the scale of internally generated revenue.
It also provides a measurable indicator for assessing the state’s evolving revenue position and capacity to mobilise resources internally.
However, the figures should be considered alongside other fiscal indicators, including the structure and sustainability of the revenue sources, tax compliance, expenditure, debt obligations, capital investment, employment creation and the broader performance of the state economy.
THE NATIONAL PICTURE
The latest NBS figures demonstrate that state-level revenue performance remains highly uneven across Nigeria.
While Lagos recorded approximately ₦1.77 trillion, Yobe recorded about ₦16.01 billion, while Ebonyi recorded ₦17.18 billion.
The difference illustrates the wide variation in revenue-generating capacity among Nigeria’s subnational governments.
Within this national picture, Enugu’s ₦406.77 billion places it among the country’s leading states by IGR for the 2025 reference year.
The state’s movement from fifth to third nationally also marks a significant change in its position on the national revenue table, while its performance places it ahead of the FCT and all other South-East states.
FROM REVENUE TO FISCAL CAPACITY
The next question for Enugu is how the increased internally generated revenue translates into sustainable fiscal capacity and public value.
Higher IGR provides a larger pool of internally mobilised resources, but the quality of fiscal management remains important. The composition of revenue, the sustainability of non-tax sources, improvements in tax administration, and the efficiency with which public resources are deployed will remain relevant as the state pursues its 2026 revenue target.
For now, the latest NBS data establishes a clear numerical fact: Enugu State generated ₦406.77 billion in IGR in 2025 and ranked third nationally, behind Lagos and Rivers.
The figure represents one of the sharpest recent changes in Enugu’s position on Nigeria’s subnational revenue landscape and makes the state’s internally generated revenue performance a significant part of the ongoing discussion about fiscal capacity, economic activity and public finance in the South-East.
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