Aggressive Revenue Drive: Enugu Landlords Cry Out Over 'Excessive' Rent Tax Assessments as State Targets N800B

Frustration is mounting among property owners and residents in Enugu State as the state government significantly ramps up its tax enforcement machinery. In a widely circulated photo published by Sahara Reporters, a formal tax document has spotlighted the state's aggressive fiscal policy, triggering intense debates over the ease of doing business and affordable housing in the capital.

​The document, detailed verbatim, shows an official Enugu State Government Board of Internal Revenue Demand Notice issued for the 2025 billing year.

​This specific assessment targets a two-storey building containing six flats, located at No. 9 Okolo Lane, Emene, Enugu East. According to the notice issued on May 6, 2026, by the State Internal Revenue Service under the Executive Chairman, Emmanuel Ekene Nnamani, the board calculated the annual assessed rental income of the property at N2,400,000.00. Based on this valuation, a flat ten percent tax on the assessed income was levied, amounting to N249,199.80. Due to an outstanding balance carried over from previous evaluations, the total due listed on the bill skyrocketed to N498,400.00. The notice concludes with a strict warning demanding full payment within thirty days to avoid immediate enforcement actions and additional penalties. The document  underscores the meticulous, automated approach the state is utilizing, featuring distinct digital tracking, QR codes, and a unique Enugu State Billing Number (ESBN).

​This wave of statutory enforcement is part of Governor Peter Mbah’s administration’s ambitious policy to expand the state’s tax net, targeting an unprecedented N800 billion revenue generation drive to fund massive infrastructural projects. While the government maintains that the ten percent withholding and personal income tax on rent is a long-standing legal requirement, landlords argue that the abrupt, rigid enforcement is heavy-handed. Local real estate unions and landlord associations have expressed deep concerns, stating that these excessive assessments leave property owners with very little breathing room.

​Property developers in the Emene axis have warned that if the government forces them to pay half a million naira on properties that barely yield two million naira after maintenance, they will have no choice but to push the financial burden onto the occupants, directly triggering a massive hike in rent prices across Enugu.

​The timing of the tax sweep has further inflamed tensions, arriving amidst an ongoing public outcry from residents over rent exploitation, high agency percentages, and arbitrary legal fees. As the thirty-day ultimatum on thousands of these demand notices ticks down, stakeholders are urging the Enugu State Board of Internal Revenue to consider concessions, flexible payment windows, or structural reviews before the heightened tax burden completely paralyzes the local housing market.