Background: Over the years, micro small enterprises (MSEs) have been an avenue for job creation and poverty reduction in both the developed and developing economies. Aims: This study examined the effects of infrastructural development and taxation on the performance of micro and small enterprises in Calabar Metropolis. Methodology: The study adopted the survey design. The population of the study was 370 micro and small enterprises in Calabar Metropolis, the instrument of data collection was the questionnaire and the data collected was analyzed using the chi-square technique. Results/Findings: From the chi-square result, it was indicated that there is a significant effect of electricity supply on profitability of micro and small enterprises in Calabar Metropolise, there is a significant effect of road infrastructures on product/service delivery of micro and small enterprises in Calabar Metropolise and there is no significant effect of taxation on the performance of micro and small enterprises in Calabar Metropolis. Conclusions: From the findings of the study, it is concluded that there is a significant effect of electricity supply on profitability of micro and small enterprises in Calabar Metropolise, there is a significant effect of road infrastructures on product/service delivery of micro and small enterprises in Calabar Metropolise and there is no significant effect of taxation on the performance of micro and small enterprises in Calabar Metropolise.