Southeast 2026 : Analyzing the Abia and Imo State

Abia State projects N223.4 billion in Internally Generated Revenue (IGR) for its 2026 budget of N1.016 trillion. 

This ambitious target represents a sharp rise from prior years—around N20 billion pre-Otti to N100 billion in 2025—driven by infrastructure investments, security improvements, and tech-enhanced revenue collection. 

Governor Otti plans to fund all recurrent expenditures (N204.4 billion) solely from IGR, channeling federal allocations and loans strictly to capital projects.

Imo State, with a larger N1.44 trillion 2026 budget, anticipates growth in IGR but lacks a publicly specified figure in available budget details. 

Governor Uzodimma’s proposal relies on “increased IGR” alongside federal allocations and partners, supporting 83.4% capital spending (over N1.2 trillion).

 Past performance shows Imo’s IGR at N28.4 billion in 2024, suggesting potential for expansion but trailing Abia’s trajectory without confirmed 2026 targets.

Abia’s explicit N223.4 billion target dwarfs Imo’s undisclosed projection, reflecting stronger fiscal discipline and diversification efforts.

Abia demonstrates superior IGR ambition relative to size, positioning it for self-reliance amid a N409 billion deficit covered by borrowing. 

Imo’s strategy, while leveraging scale, emphasizes federal inflows for its “Economic Breakthrough,” potentially exposing it to volatility. 

This contrast underscores Abia’s reform-driven revenue model over Imo’s infrastructure-led approach.

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