Kogi State's Land Use Charge is a state-level annual property tax under the Kogi State Land Use Charge Law, 2024 (gazetted 13 June 2024) — distinct from Lagos's, Ogun's, Oyo's, Kano's, Ondo's, Enugu's, Edo's, Anambra's, Imo's, and Kwara's own state-level property taxes and from Nigeria's federal taxes — charged on land and buildings within Kogi State. It's TaxLane's tenth state-level calculator, and its first for Nigeria's North-Central region.
The eight-category Annual Charge Rates Notice, the Annual Relief Rate table, the Depreciation Rate table, and the ₦5,000 statutory minimum are all confirmed at government-source confidence, read directly from the gazetted Law's own text — the most complete published schedule set of any state LUC calculator in this series so far. 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 Director-General-appointed valuers' own figures.
Kogi's Law computes one formula: rateable value (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) multiplied by a relief rate and a charge rate. The charge rate depends on your property category: six categories carry a published rate from 0.076% up to 0.76%, and two categories (owner-occupied pensioners aged 60+, and Kogi State Government property) are fully exempt outright. The relief rate starts at a 40% General Relief every non-exempt property gets, then adds up to six further reliefs if they apply to you — disability, aged persons 70+, older properties, long owner occupation, non-revenue-generating government property, or non-profit partial relief, each ungated by ownership length unlike Imo's own reliefs — plus a tiered discount of up to 15% for paying early. Pick your property category above to see which fields apply, and select any reliefs, an early-payment tier, or an exemption reason that applies to you.
It estimates Kogi State's Land Use Charge under the Kogi State Land Use Charge Law, 2024 (gazetted 13 June 2024) — 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, and Kwara's own state-level property taxes and from Nigeria's federal taxes. It's TaxLane's tenth state-level calculator, and its first for Nigeria's North-Central region.
Eight, all fixed directly in the Law's own Annual Charge Rates Notice 2024: 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 same Notice marks fully exempt outright: Owner-Occupied Pensioner Residential Property (60+) and Kogi State Government Properties.
Three tiers, all measured from your receipt of the Demand Notice (not its issue date): 15% if you pay within 5 days, 10% within 15 days, or 5% within 25 days. Unlike a flat single-rate discount, these are mutually exclusive — you qualify for whichever one window your actual payment date falls into, not a stack of all three.
A 40% General Relief applies to every non-exempt property as a floor, with no eligibility gate. Six further reliefs can stack on top of it, each self-attested independently with no minimum-ownership-duration requirement (unlike Imo's own 10-year gate): Persons with disability (10%), Aged Persons 70+ (10%), Property age 25+ years (10%), Long occupation by owner 12+ years (5%), Federal or other State Government property that doesn't generate revenue (20%), and Partial relief for non-profit-making property (20%). These add on top of the 40% floor and the early-payment discount; if your selections would push the total past 100%, this calculator floors your charge at ₦0 rather than a negative number.
Ten five-year age bands, all published in the same gazette's Land Use Charge Depreciation Rate table: 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 Imo'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 Director-General-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 12(1): property owned and occupied by a religious body and used exclusively for public worship or religious education; public cemeteries and burial grounds; a registered, Director-General-certified non-profit educational institution; a public library; any property the Governor specifically exempts by Gazette notice; palaces of recognized Obas and Chiefs; and community property used solely for meetings and activities. Owner-occupied pensioners (60+) and Kogi State Government properties are separately exempt via the Annual Charge Rates Notice itself, not this section.
Yes — ₦5,000, and the Law's own Relief Rate table states it applies "irrespective of any relief granted," unambiguously unlike Imo's own Second Schedule, which lists two conflicting minimum-charge figures in the same row. This calculator raises any computed amount below ₦5,000 up to that floor, but only once your charge is already greater than ₦0 — a blank or fully-exempt result stays at ₦0 rather than being raised.
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 Kogi State Land Use Charge Law, 2024's own Annual Charge Rates Notice, Relief Rate, and Depreciation Rate schedules — see full citations →