This study assessed the Impact of Selected Internally Generated Taxes on Infrastructure Development in Benue State. Time series data on the trends of Personal Income Tax (PIT), Value Added Tax (VAT), Produce Tax (PDT), Capital Gain Tax (CGT), Stamp Duties (SDT), and Infrastructural Development (INFRDEV) spanning 2000 to 2023 was elicited from the Benue State Internal Revenue Service, Ministry of Finance, and Planning Commission in the state. The Augmented Dickey Fuller test was used to establish stationarity at first difference across the variables. Using relevant criterion (LR, FPE, the Akaike information criterion, Schwarz information criterion, and Hannan-Quinn information criterion), lag one was selected as the optimal lag for the study. The Johansen cointegration test has no evidence of long-run relationship in the model. The result showed a no-significant positive impact of PIT and CGT on INFRDEV and insignificant negative impact of VAT and SDT on INFRDEV in Benue State. On the other hand, PDT exerted a significant positive impact on IFRDEV in Benue State. Relevant post-estimation tests such as serial correlation and heteroscedasticity were carried out to show no evidence of autocorrelation and heteroscedasticity in the study. In addition, the impulse response and variance decomposition tests were estimated to show direction of a one standard deviation shock on the variables in the study. In line with the findings, the study recommended that the Benue State Government intensify measures in revamping the moribund industries in the state to enhance income level in the state and revenue yield needed for infrastructural development.