Borno State's Ground Rent is the one priced, computable component of its Land Use Charge, under the Borno State Internal Revenue Service (Re-establishment, Harmonization and Administration) Law, 2020, Part XII and Schedule 2 — distinct from Lagos's, Ogun's, Oyo's, Kano's, Ondo's, Enugu's, Edo's, Anambra's, Imo's, Kogi's, Kwara's, and Kaduna's own state-level property taxes and from Nigeria's federal taxes. It's TaxLane's thirteenth state-level calculator, and the North-East region's first.
The seven-category Ground Rent rate table and the six Section 104(1) exemption categories are confirmed at government-source confidence, read directly from the Law's own Schedule 2 and Part XII text, and independently corroborated by a second, later government instrument (BOGIS's 2022 Land Use Regulations). What's not priced: the Law's own ad valorem Tenement Rate concept has no statewide rate table — it's assessed per-Local-Government-Area, out of scope for this calculator, the same reason this series has always excluded Rivers/FCT/Yobe.
Borno's Law prices Ground Rent as a flat ₦-per-m²-per-year rate by property category — your land/floor area multiplied by that rate — with no building-value, depreciation, or zone term at all. Five categories carry a per-m² rate: Residential (₦2), Commercial (₦12), Industrial (₦25), Farmland/Agric (₦0.50), and Institution (₦3). Two categories are flat annual fees regardless of area instead: Petroleum Filling Station (₦30,000/year) and Corner Shop (₦5,000/year). Six categories are fully exempt under Section 104(1), and two further categories qualify for discretionary partial relief under Section 104(2) instead of a computed reduction. Pick your property category above to see which rate or flat fee applies, and select an exemption or partial-relief reason if one applies to you.
It estimates the one priced, computable component of Borno State's Land Use Charge under the Borno State Internal Revenue Service (Re-establishment, Harmonization and Administration) Law, 2020, Part XII and Schedule 2 — Ground Rent, a flat ₦-per-m²-per-year rate by property category — distinct from Lagos's, Ogun's, Oyo's, Kano's, Ondo's, Enugu's, Edo's, Anambra's, Imo's, Kogi's, Kwara's, and Kaduna's own state-level property taxes and from Nigeria's federal taxes. It's TaxLane's thirteenth state-level calculator, and the North-East region's first.
Borno's Law bundles "Land Use Charge" into four concepts — property tax, ground rent, tenement, and other land rates — but Schedule 2, the one place the Law itself points to for the actual rate (Section 103(2)), publishes a price for only one of them: Ground Rent. The ad valorem "Tenement Rate" concept lives under a different Part of the same Law (Part XV, Schedule 4) and is assessed per-Local-Government-Area, the same LGA-fragmented shape this series has always excluded Rivers/FCT/Yobe for — no single statewide formula exists for it, so this calculator doesn't estimate it.
A flat ₦-per-m²-per-year rate multiplied by your land/floor area, confirmed from Schedule 2, item 2: Residential ₦2/m², Commercial ₦12/m², Industrial ₦25/m², Farmland (Agric) ₦0.50/m², and Institution ₦3/m². Petroleum Filling Station (₦30,000/year) and Corner Shop (₦5,000/year) are flat annual fees instead, unaffected by area. Pick your property category above to see which applies.
Six categories are fully exempt under Section 104(1): property owned and occupied by a religious body, used exclusively for public worship or religious education; cemeteries and burial grounds; a recognized/registered non-profit educational institution certified by the Commissioner for Finance; public libraries; any property the Governor specifically exempts by Gazette notice; and palaces of graded Emirs and Chiefs. Two further categories qualify for discretionary partial relief instead, under Section 104(2) — see the next question for why this calculator can't compute that reduction.
Section 104(2) lets the Commissioner for Finance grant partial relief to a non-profit sports/recreation body or a government- or non-profit-owned charitable/benevolent property, but the Law fixes no relief percentage — it's Commissioner discretion, case by case. Rather than inventing a percentage, this calculator flags that you may qualify and shows the full, unreduced Ground Rent figure; contact the Commissioner for Finance or BIRS to confirm your specific reduction.
Two different, non-overlapping penalties apply depending on the charge: a flat 5% Penal Rate specific to Ground Rent (Schedule 2), and a general 10% penalty plus Central Bank of Nigeria monetary-policy-rate interest for everything else under the Law (Section 62(1)). Per this series' own standing precedent (Kwara's, Edo's, and Kaduna's own calculators), neither figure is a computed output here — both are disclosed as informational text only.
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No — for guidance only, not tax advice.
Sourced from the Borno State Internal Revenue Service (Re-establishment, Harmonization and Administration) Law, 2020's own Part XII and Schedule 2 — see full citations →