Kaduna State's Land Use Charge is a state-level annual property tax under the Kaduna State Tax (Codification and Consolidation) Law, 2020, Section 64 and First Schedule Part V — distinct from Lagos's, Ogun's, Oyo's, Kano's, Ondo's, Enugu's, Edo's, Anambra's, Imo's, Kogi's, and Kwara's own state-level property taxes and from Nigeria's federal taxes — charged on land and buildings within Kaduna State. It's TaxLane's twelfth state-level calculator, and its second for the North-West region, after Kano.
The five-row First Schedule, Part V rate table and the seven Section 69 exemption categories are confirmed at government-source confidence, read directly from the Law's own text, downloaded from KADIRS's own site. What's not fixed: your assessed property value (or estimated open market value for vacant land) is your own estimate — no published KADGIS per-square-metre or per-zone land-value table exists for this calculator to draw from instead. This Law is also reported repealed and replaced by a 2025 Consolidation Law whose own text isn't published yet — see the disclaimer below.
Kaduna's Law computes the charge as a single flat percentage of one value you enter — your assessed property value, or estimated open market value for vacant land — with no land-area, building-area, or depreciation term at all, the simplest formula in this calculator series alongside Kwara's own single-value shape. Five property categories carry a published rate: Owner-Occupier Residential (0.05%), Residential Property without Owner in Occupation (0.5%), Commercial Property (0.5%), Industrial Property (0.25%), and Vacant/Open Empty Land (0.5%). Seven categories are fully exempt under Section 69 instead of carrying a rate. There's no minimum charge, no late-payment penalty schedule, and no fixed early-payment discount percentage — an early-payment discount exists for payment within 15 days of your demand notice, but KADGIS sets its percentage per notice, not the Law itself. Pick your property category above to see the rate applied, and select an exemption reason if one applies to you.
It estimates Kaduna State's Land Use Charge under the Kaduna State Tax (Codification and Consolidation) Law, 2020, Section 64 and First Schedule Part V — 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, and Kwara's own state-level property taxes and from Nigeria's federal taxes. It's TaxLane's twelfth state-level calculator, and its second for the North-West region, after Kano.
A single flat percentage of one user-supplied value — your assessed property value, or estimated open market value for vacant land — with no land-area, building-area, or depreciation term at all, confirmed from the Law's own First Schedule, Part V: Owner-Occupier Residential 0.05%, Residential Property without Owner in Occupation 0.5%, Commercial Property 0.5%, Industrial Property 0.25%, and Vacant/Open Empty Land 0.5%. Pick your property category above to see the rate applied.
No published KADGIS per-square-metre or per-zone land-value table was found for Kaduna, unlike Kwara's own zone-based lookup — the same self-reported-value gap Lagos's, Kano's, Oyo's, and Kogi's own land-value terms already have. Enter your own honest estimate; your result may not match KADGIS's own assessment.
Seven categories under Section 69: property owned and occupied by a religious body and used exclusively for public worship or religious education; cemeteries and burial grounds; a recognized/registered educational institution the Director-General KADGIS certifies non-profit; public libraries; any property the Governor specifically exempts by Gazette Order; palaces and official residences of graded Emirs, Chiefs, and District Heads; and Director-General KADGIS discretionary (by Gazette Order) full or partial relief for non-profit community sports/recreation property, charitable/benevolent-purpose property, or Government-owned property used strictly for public, non-commercial purposes.
Yes in principle, but no fixed percentage — Section 71(5) lets the Director-General KADGIS reduce the charge by a discount it sets per demand notice if you pay within 15 days of receiving it, rather than fixing a rate in the Law itself. This calculator notes the 15-day window but doesn't show a discount figure, since none is fixed in the statute.
No — unlike Kogi's and Imo's own ₦5,000 minimum, no minimum or maximum Land Use Charge appears anywhere in Part VIII or the First Schedule, and no Land Use Charge-specific late-payment penalty schedule exists either, confirmed both by a direct read of the Law and independently by a LoGRI/University of Toronto policy brief naming this exact gap. The Law's only generally-applicable late-payment provisions — Section 123's 50%-of-revenue-due offence provision and Section 36(3)'s general 10%-plus-interest addition — cover all State/LG revenue, not Land Use Charge specifically, so this calculator doesn't compute a penalty.
Probably, but not confirmed. Two 2026 news reports say Kaduna State repealed this Law and replaced it with the Kaduna State Tax (Consolidation) Law, 2025 (signed 2026-04-11), five months before this content was written. KADIRS's own website, checked as of 2026-09-30, is still serving the 2020 Law's text — including a copy relabelled with the new law's name, byte-identical to the original — the best available current source, but we haven't confirmed whether the 2025 Law changed these specific rates. Confirm your exact figure with KADIRS or Kaduna Geographic Information Service (KADGIS) before relying on it.
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 Kaduna State Tax (Codification and Consolidation) Law, 2020's own Section 64 and First Schedule Part V — see full citations →