Ekiti State's Land Use Charge is a state-level annual property tax under Schedule 1 (formula, Section 5(1)) and Schedule 2 (rate table, Section 5(2)) of the Ekiti State Land Use Charge Law, 2013 (No. 3 of 2013) — 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, Borno's, Abia's, Niger's, Plateau's, and Nasarawa's own state-level property taxes and from Nigeria's federal taxes. It's TaxLane's eighteenth state-level calculator, and its fifth for Nigeria's South-West region, after Lagos, Ogun, Oyo, and Ondo.
The 2013 Law's existence, title, Schedule 1 formula, and Schedule 2 rate table are all confirmed at government-source confidence, read directly from EKIRS's own hosted PDF across all 21 pages with zero unmapped characters. Two late-2025 Ekiti tax-reform laws have been reported but neither's own text was independently decodable this run — this calculator builds off the confirmed 2013 Schedule 1/2, with a visible on-screen note to recheck before relying on it for a later tax year.
Schedule 1's formula folds a property's land and structure area/value into a single user-supplied assessed value, the same convention Nasarawa's/Kaduna's own value-based calculators in this series use for a law that doesn't publish its own valuation tables. Schedule 2 then applies one flat percentage of that assessed value by property category: Owner Occupied Residential Property is 0.037%, Industrial Premises of Manufacturing concerns and Residential Property (commercial — let out) are each 0.125%, and Commercial Property is 0.375%. Owner Occupied Pensioner's Property and Family Compounds are Exempted outright by Schedule 2 itself — a property-category rate of zero, distinct from the six-item Section 7(1) exemption list. A Section 7(2) discretionary relief from the Governor's appointee is flagged but not computed, since the Law fixes no percentage for it. Pick your property category above and enter your own assessed value to see your estimate.
It estimates Ekiti State's Land Use Charge under Schedule 1 (formula) and Schedule 2 (rate table) of the Ekiti State Land Use Charge Law, 2013 (No. 3 of 2013) — a state-level annual property tax, 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, Borno's, Abia's, Niger's, Plateau's, and Nasarawa's own state-level property taxes and from Nigeria's federal taxes. It's TaxLane's eighteenth state-level calculator, and its fifth for Nigeria's South-West region, after Lagos, Ogun, Oyo, and Ondo.
A flat percentage of a single assessed-value input, with no separate zone/area inputs: Owner Occupied Residential Property is 0.037%, Residential Property (commercial — let out) and Industrial Premises of Manufacturing concerns are each 0.125%, and Commercial Property is 0.375%. Owner Occupied Pensioner's Property and Family Compounds are Exempted outright by Schedule 2 itself — a property-category rate of zero, distinct from the Section 7(1) exemption list below.
Schedule 2 itself marks Owner Occupied Pensioner's Property and Family Compounds Exempted — a property-category rate of zero, not a Section 7(1) exemption. This calculator shows a distinct note explaining that these categories are exempted under Schedule 2, separate from the "Exempt" badge it shows for the six Section 7(1) exemption reasons.
Six categories: property owned and occupied by a religious body, purpose-built and approved exclusively for public worship or religious education; public cemeteries and burial grounds; a recognized, registered, non-profit-making educational or vocational institution certified by a Governor's appointee who is an Executive Council member; public libraries; palaces of recognized Obas and Chiefs in the State; and any property the Governor specifically exempts by Gazette notice.
The Governor's appointee may, by Gazette notice, grant relief to property occupied by a non-profit for community games/sports/athletics/recreation benefiting the general public, or used for a charitable/benevolent purpose for the general public's benefit. The Law doesn't fix a relief percentage, so this calculator flags that you may qualify and directs you to EKIRS, rather than guessing at a discount.
Section 10(5) lets the Governor's appointee reduce your charge by a discount specified in your own demand notice, if paid within 15 days of that notice — unlike Lagos's well-publicized flat 15% discount, Ekiti's Law leaves the percentage to be set per-demand-notice. This calculator discloses the mechanism in plain text without inventing or applying a figure.
Section 24(1) attaches tiered penalties on the outstanding charge, measured from the 30-day payment window in Section 10(4): 15% between 45–75 days overdue, 25% between 75–105 days, and 40% between 105–135 days. Unpaid balances beyond 135 days may lead to court-ordered receivership of the property (Section 24(2)–(3)). This calculator discloses the figures but doesn't compute them — it has no demand-notice date to measure against.
Section 8 pro-rates the charge to the part of the year a property was not exempt, once its use, ownership, or occupation changes to one that no longer qualifies. This calculator gives a full-year snapshot only and does not track a change-of-use date — confirm with EKIRS if your property's status changed this year.
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 Ekiti State Land Use Charge Law, 2013's own Schedule 1 and Schedule 2 — see full citations →