Imo State's Land Use Charge is a state-level annual property tax under the Imo State Land Use Charge Law No. 6 of 2020 (assented 8 May 2020) — distinct from Lagos's, Ogun's, Oyo's, Kano's, Ondo's, Enugu's, Edo's, and Anambra's own state-level property taxes and from Nigeria's federal taxes — charged on land and buildings within Imo State. It's TaxLane's second calculator for the South-East region, after Enugu.
The Second Schedule's Relief Rate table, the Third Schedule's Charge Rate table, and its Depreciation Rate table are all confirmed at government-source confidence, read directly from the gazetted Law's own text. What's not fixed: your land area and per-square-metre land/building values are your own estimates — no published neighbourhood benchmark table exists for this calculator to draw from instead of the Commissioner-appointed valuers' own figures. The Law's own Schedule also lists two conflicting minimum-charge figures (₦3,000 and ₦5,000) in the same row; this calculator uses the more specific ₦5,000 figure.
Imo's Law computes rateable value as land area × your estimated land value per m², plus building area × your estimated building value per m² × a depreciation rate that depends on building age — then multiplies that by a relief rate and a charge rate. The charge rate depends on your property category: eight categories carry a published rate from 0.076% up to 0.76%, and two categories (owner-occupied pensioners aged 60+, and Imo State Government property) are fully exempt outright. The relief rate starts at a 40% General Relief every property gets, then subtracts further reliefs if you've owned or leased the property for 10 or more years — persons with disability, aged persons 70+, older properties, long occupation, non-revenue-generating government property, or non-profit partial relief — plus a 15% discount for paying within 15 days of your Demand Notice. Pick your property category above to see which fields apply, and select any reliefs or an exemption reason that applies to you.
It estimates Imo State's Land Use Charge under the Imo State Land Use Charge Law No. 6 of 2020 (assented 8 May 2020) — a state-level annual property tax, distinct from Lagos's, Ogun's, Oyo's, Kano's, Ondo's, Enugu's, Edo's, and Anambra's own state-level property taxes and from Nigeria's federal taxes. It's TaxLane's second calculator for the South-East region, after Enugu.
Eight, all fixed directly in the Law's own Third Schedule: Owner-Occupied Residential 0.076%, Industrial Premises (Manufacturing) 0.256%, Residential Property (Owner and 3rd Party) 0.256%, Residential Property (no owner in residence) 0.76%, Commercial Property 0.76%, and Vacant Properties/Open Empty Land 0.076% — plus two categories the Schedule marks fully exempt outright: Owner-Occupied Pensioner's Property (60+) and Imo State Government Properties. No Agricultural or Institutional category is published, so this calculator only covers the eight the Schedule enumerates.
A 40% General Relief applies to every LUC-liable property as a floor. Property owners and lessees of 10 or more years can additionally stack up to six specific reliefs — Persons with disability (10%), Aged Persons 70+ (10%), Property age 25+ years (10%), Long occupation 12+ years (5%), Federal or other State Government property that doesn't generate revenue (20%), and Partial Relief for non-profit-making property (20%) — plus a separate 15% discount for paying within 15 days of your Demand Notice, available regardless of the 10-year gate. These all add on top of the 40% floor; if your selections would push the relief past 100%, this calculator floors your charge at ₦0 rather than a negative number. Owner-occupied pensioners (60+) get a simpler, separate 100% relief instead — selecting that property category exempts you outright without the 10-year gate.
Ten five-year age bands, all published in the Third Schedule: 1% for a building 0–5 years old, stepping down by 0.1 percentage points every five years to 0.1% for a building 46–50 years old. The Law is silent on buildings older than 50 years, so this calculator floors any older building at the last published rate (0.1%), the same treatment Edo's own age-based depreciation table uses for its own oldest band.
The Law's formula multiplies land area and building area by per-square-metre neighbourhood benchmark values that only Commissioner-appointed professional valuers set — no published per-neighbourhood rate table was found anywhere reachable, the same gap every prior full-estimator state LUC calculator in this series has hit. Enter your own honest estimate instead; your result may not match the state's own assessment.
Seven categories are fully exempt under Section 13(1): property owned and occupied by a religious body and used exclusively for worship or religious education; public cemeteries and burial grounds; a registered educational institution certified non-profit by the Commissioner; a public library, or a private library certified non-profit by the Commissioner; any property the Governor specifically exempts by Gazette notice; palaces of recognized Ezes and Chiefs in the State; and Autonomous Community Halls certified by the Commissioner. Any of these seven loses its exemption if leased out to a private entity for revenue generation. Owner-occupied pensioners (60+) and Imo State Government properties are separately exempt via the Third Schedule itself, not this section, and don't carry the same leasing forfeiture condition.
The Law sets a minimum charge, but its own Second Schedule lists two conflicting figures in the same row — ₦3,000 in the Rate column, but ₦5,000 in the Remarks column, which states no liable property should pay less than that "irrespective of any relief granted." This calculator uses the more specific ₦5,000 figure and raises any computed amount below it to ₦5,000; confirm with the Imo State Internal Revenue Service (IIRS) if this discrepancy matters to you.
Yes, it's free with no account needed. Calculations run on your device and are never sent to a server.
No — for guidance only, not tax advice.
Sourced from the Imo State Land Use Charge Law No. 6 of 2020's own Second and Third Schedules — see full citations →