Abia State's Land Use Charge is a state-level annual property tax under the Abia State Tax (Codification and Consolidation) Law, 2020 (Law No. 7 of 2020), Part VII and First Schedule, as amended by the Tax (Codification and Consolidation) (Amendment No. 1) Law, 2020 (Law No. 8 of 2020) — distinct from Lagos's, Ogun's, Oyo's, Kano's, Ondo's, Enugu's, Edo's, Anambra's, Imo's, Kogi's, Kwara's, Kaduna's, and Borno's own state-level property taxes and from Nigeria's federal taxes — charged as a flat percentage of your assessed property value. It's TaxLane's fourteenth state-level calculator, and the South-East region's fourth, after Enugu, Anambra, and Imo.
The four-category charge-rate table is confirmed at government-source confidence, read directly from the Amendment's own First Schedule text (downloaded from abiastate.gov.ng's own upload paths via a Wayback Machine archive after the live site blocked every direct fetch attempt with a Cloudflare challenge). What's not fixed: your assessed property value is your own estimate — no published benchmark table exists for it, since the Law vests assessment in Service-appointed Property Identification Officers, Assessors, or Consultants instead. A secondary-source academic paper's 10%-for-buildings-25-years-or-older and 10%-for-disabled-owner-occupier relief figures are confirmed absent from the Law's own Section 92 exemption list and nowhere else in Part VII, so neither is modeled here.
Abia's Law computes one formula, the simplest in this series alongside Kwara's and Kaduna's own single-value shape: your assessed property value multiplied by a flat percentage that depends on your property category — no land-area, building-area, or depreciation term at all. Four categories carry a published rate: Owner-Occupier Residential Property (0.15%), and Commercial Property (Residential Purpose), Commercial Property (Business Purpose), and Individual premises used for manufacturing (0.5% each). Six categories are fully exempt under Section 92(1), and two further categories qualify for the Chairman's discretionary relief under Section 92(2) instead of a computed reduction. Pick your property category above to see which rate applies, and select an exemption reason if one applies to you.
It estimates Abia State's annual Land Use Charge under the Abia State Tax (Codification and Consolidation) Law, 2020 (Law No. 7 of 2020), Part VII and First Schedule, as amended by the Tax (Codification and Consolidation) (Amendment No. 1) Law, 2020 (Law No. 8 of 2020) — a flat percentage of your assessed property value, distinct from Lagos's, Ogun's, Oyo's, Kano's, Ondo's, Enugu's, Edo's, Anambra's, Imo's, Kogi's, Kwara's, Kaduna's, and Borno's own state-level property taxes and from Nigeria's federal taxes. It's TaxLane's fourteenth state-level calculator, and the South-East region's fourth, after Enugu, Anambra, and Imo.
Your assessed property value multiplied by a flat percentage that depends on your property category, confirmed from the Amendment No. 1 Law's own First Schedule: Owner-Occupier Residential Property is 0.15%, while Commercial Property (Residential Purpose), Commercial Property (Business Purpose), and Individual premises used for manufacturing are each 0.5%. There's no land-area, building-area, or depreciation term — the same single-value shape Kwara's and Kaduna's own Laws use.
Six categories are fully exempt under Section 92(1): property owned and occupied by a religious body and used exclusively for public worship; cemeteries and burial grounds (excluding privately-owned, profit-making ones); a recognized/registered non-profit health or educational institution the Chairman certifies; public libraries; any property the Governor specifically exempts by Gazette notice; and palaces of recognized Traditional Rulers. Two further categories qualify for the Chairman's discretionary relief under Section 92(2) instead — see the next question for why this calculator can't compute a reduced figure for those.
Section 92(2) lets the Chairman grant relief, by Gazette notice, to a charitable organization's community sports/recreation property or to a charitable/benevolent-purpose property owned wholly or partially by government or a charitable organization — but the Law fixes no relief percentage; it's Chairman's discretion, case by case. Rather than inventing a percentage, this calculator flags that you may qualify and shows the full, unreduced charge; confirm your specific reduction with the Abia State Internal Revenue Service (AIRS).
No — unlike some secondary sources suggest, no such relief exists anywhere in the Law. Section 92's own exemption list, Section 93 (Loss of Exemption), and the rest of Part VII contain no 10%-for-older-buildings or 10%-for-disabled-owner-occupier figure, so this calculator doesn't apply one.
You have 30 calendar days from your Demand Notice's delivery to pay (Section 94(4)). A further discount exists if you apply in writing and pay within 21 days, but the Law leaves its percentage to the Chairman's discretion rather than fixing one (Section 94(5)) — no discount figure is shown here. No Abia Land Use Charge-specific minimum charge or late-payment penalty exists either; the Law's only applicable penalty is the general Section 100 offence provision (a 10% fine of the total revenue due, plus liability to up to twelve months' imprisonment), which covers any unpaid State/LG tax, levy, rate, or charge generally, not Land Use Charge specifically.
Yes, it's free with no account needed. Calculations run on your device and are never sent to a server — except the optional voice-input feature on amount fields, which sends your speech to your browser's own speech-recognition service to convert it to text.
No — for guidance only, not tax advice.
Sourced from the Abia State Tax (Codification and Consolidation) Law, 2020 (Law No. 7 of 2020), Part VII and First Schedule, as amended by the Tax (Codification and Consolidation) (Amendment No. 1) Law, 2020 (Law No. 8 of 2020) — see full citations →