Lagos State's Land Use Charge is a state-level annual property tax — separate from Nigeria's federal taxes — charged on your property's land and building value, from about 0.04% for owner-occupied homes up to 0.39% for commercial property.
Your rateable value uses land and building values you estimate yourself — Lagos State's professional valuers may reach a different figure for your official bill.
Your rateable value is your land area × your estimated land value per m², plus (unless the property is vacant) your building's floor area × its estimated current value per m². That rateable value is then charged at a rate set by property-use category — lower for owner-occupied homes, higher for commercial and mixed-use property. Lagos's own professional valuers set the neighborhood-level per-m² figures used for official assessments; this calculator asks for your own honest estimate instead, since there's no public per-neighborhood rate table to pull from.
It's Lagos State's own annual property tax — separate from the federal taxes TaxLane's other calculators cover (PAYE, VAT, CIT, and so on). It funds state and local government services and applies to land and buildings within Lagos State only.
Four property types are fully exempt under Section 12: property owned, occupied, and registered to a religious body and used exclusively for worship or religious education; public cemeteries and burial grounds; non-profit educational institutions certified by the Commissioner of Finance; and palaces of recognized Obas and Chiefs. A separate 100% relief is also available to pensioners on application to the Commissioner of Finance. Any of the Section 12 exemptions can be forfeited under Section 13 if the property is put to private or commercial use.
Lagos's own professional valuers use neighborhood-level per-m² figures to set the state's official assessed value, but there's no public table of those figures for this calculator to draw from — so it asks for your own honest estimate instead. That's also why your result may not match the state's own assessment.
The charge rates (0.0394% for owner-occupied residential, 0.132% for owner-occupied plus third-party or industrial, 0.394% for commercial) and the rateable-value formula are confirmed at government-source confidence, taken verbatim from Lagos State Ministry of Finance's own published Land Use Charge FAQ. Two things are still less certain: vacant/undeveloped land has no confirmed rate of its own, so this calculator uses the owner-occupied rate as the confirmed floor, and your rateable value depends on land and building values you estimate yourself, not the state's official assessed figure.
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 Lagos State's published Land Use Charge guidance — see full citations →