Kano State's Land Use Charge is a state-level annual property tax under the Land Use Charge (With Amendment) Law, 2017 (K.S. Law No. 4 of 2017) — distinct from Lagos's, Ogun's, and Oyo's own state-level property taxes and from Nigeria's federal taxes. Unlike those three, it's a sum of four independently scheduled components: Ground Rent, Tenement Rate, Property Tax, and the Infrastructure Maintenance Charge.
All four schedules, the ten exemption categories, and the ₦2,000/plot/year Ground Rent minimum are confirmed at government-source confidence, read directly from the gazetted Law's own text. What's not fixed: your plot's land area and Open Market Value are your own estimates, and whether the Ground Rent minimum applies outside Residential property is a flagged modeling decision, not a confirmed legal fact — see the disclaimer below.
Kano's Law adds four components: Ground Rent (Schedule 1, ₦/m² of land area by property type and neighbourhood zone, floored at ₦2,000/plot/year for Residential property), Tenement Rate (Schedule 2, a Local-Government-levied percentage of your Open Market Value), Property Tax (Schedule 3, a separate State-Government-levied percentage of that same value), and the Infrastructure Maintenance Charge (Schedule 4, a flat annual fee by property category and tier). Not every component applies to every property type — Institutional property has no Ground Rent row, and Agricultural, Institutional, and Recreation/Playground property have no Infrastructure Charge row — so this calculator shows every component's figure, including ₦0 rows, so you can see why. Pick your property type above to see which fields apply, and select an exemption if one applies.
It's Kano State's own annual property tax under the Land Use Charge (With Amendment) Law, 2017 (K.S. Law No. 4 of 2017) — separate from the federal taxes TaxLane's other calculators cover, and separate from Lagos's, Ogun's, and Oyo's own state-level property taxes. Unlike those three, Kano's Law defines the charge as a sum of four independently scheduled components — Ground Rent, Tenement Rate, Property Tax, and the Infrastructure Maintenance Charge — not one rate applied to one value.
The gazetted Law schedules each component separately: Schedule 1 sets Ground Rent by property type and neighbourhood zone (₦/m² of land area, with a ₦2,000/plot/year minimum); Schedule 2 sets the Local Government's Tenement Rate and Schedule 3 the State Government's Property Tax, both as a percentage of your property's Open Market Value; and Schedule 4 sets a flat annual Infrastructure Maintenance Charge/Development Levy by property category. Your total Land Use Charge is all four added together — not alternatives, and not every component applies to every property type (Institutional property has no Ground Rent row, for example, and Agricultural/Institutional/Recreation property has no Infrastructure Charge row).
Ten categories are fully exempt under Section 9(1): property owned/occupied by a religious body for worship or non-profit religious education; public cemeteries and burial grounds; public libraries; official palaces of recognized traditional rulers; property the Governor has specifically exempted by Gazette notice; non-profit sports/recreation property; charitable or benevolent-purpose property; a small owner-occupier residential plot (50ft×75ft urban or 100ft×100ft rural); owner-occupier pensioner property; and owner-occupier property in established bankruptcy. The small-plot exemption doesn't apply if the property sits in a Government Reservation Area (GRA) or an area the Commissioner has designated a 'highbrow choice area', regardless of the plot's actual size — and any exemption can be forfeited if the property's use changes to a non-qualifying one.
KIRS's own professional valuers set the official assessed figures used for real bills, but neither your plot's exact land area nor its Open Market Value is published anywhere for this calculator to draw from — so it asks for your own honest estimate of each instead. That's also why your result may not match KIRS's own assessment.
Yes — Schedule 1 item 34's trailing note sets a ₦2,000/plot/year minimum. Its placement in the Law is genuinely ambiguous about which property types it covers, so this calculator conservatively applies it to Residential Ground Rent only, not Commercial, Industrial, Agricultural, or Recreation/Playground — confirm with KIRS if your computed Ground Rent is close to this floor.
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 Kano State Land Use Charge (With Amendment) Law, 2017's own Schedules 1-4 — see full citations →