Nasarawa State's Property Tax is a state-level annual property tax under Schedule X ("Property Tax") of the Nasarawa State Harmonization and Administration of Revenue Law 2024 (Nasarawa State Legal Notice No. 3 of 2024, gazetted 4 April 2024) — distinct from Lagos's, Ogun's, Oyo's, Kano's, Ondo's, Enugu's, Edo's, Anambra's, Imo's, Kogi's, Kwara's, Kaduna's, Borno's, Abia's, Niger's, Plateau's, and Ekiti's own state-level property taxes and from Nigeria's federal taxes. It's TaxLane's seventeenth state-level calculator, and its fifth for Nigeria's North-Central region, after Kogi, Kwara, Niger, and Plateau.
The 2024 Law's existence, title, enactment, and Schedule X's rate table, categories, exemptions, reliefs, penalties, and appeal route are all confirmed at government-source confidence, read directly from the Nasarawa State of Nigeria Gazette No. 3, Vol. 27 (4 April 2024). A further 2025 revenue law package has been reported by several news outlets, but no primary text or gazette for it could be located — this calculator builds off the confirmed 2024 Schedule X, with a visible on-screen note to recheck before relying on it for a later tax year.
Nasarawa's Schedule X applies one flat percentage directly to your property's current market value, by property category — no zone table, no area input, and no published assessment multiplier, the same simpler ad valorem shape as Lagos's/Kaduna's/Abia's own value-based calculators in this series. Residential — Owner/Occupier carries a Nil rate; Residential — Owner/Tenant, Residential — Tenant, and Educational institutions (not otherwise exempt) are each 0.132%; Commercial is 0.394%; Industrial is 0.265%. Six Section 4(I) reasons exempt a property outright, and a Section 4(II) discretionary relief from the Commissioner for Lands and Survey is flagged but not computed, since the Law fixes no percentage for it. Pick your property category above and enter your own current market value to see your estimate.
It estimates Nasarawa State's Property Tax under Schedule X ("Property Tax") of the Nasarawa State Harmonization and Administration of Revenue Law 2024 (Legal Notice No. 3 of 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, Kogi's, Kwara's, Kaduna's, Borno's, Abia's, Niger's, Plateau's, and Ekiti's own state-level property taxes and from Nigeria's federal taxes. It's TaxLane's seventeenth state-level calculator, and its fifth for Nigeria's North-Central region, after Kogi, Kwara, Niger, and Plateau.
A flat percentage of your property's current market value, with no zone table or area input: Residential — Owner renting out (Owner/Tenant) and Residential — Tenant (occupying) both 0.132%, Commercial 0.394%, Industrial 0.265%, and Educational institutions (not otherwise exempt) 0.132%. Residential — Owner/Occupier carries a Nil rate — it isn't charged at all, which is distinct from the Section 4 exemption list below.
Schedule X sets the rate for Residential — Owner/Occupier property at Nil — a rate of zero, not an exemption. This calculator shows a distinct note explaining that owner-occupied residential property isn't charged under Schedule X, rather than the "Exempt" badge it shows for the six Section 4(I) exemption reasons.
Six categories: property owned and occupied by a religious body for public worship or non-profit religious education; cemeteries and burial grounds (excluding privately-owned, profit-making ones); registered non-profit health or educational institutions certified by the Commissioner; property used as a public library; any property the Governor specifically exempts by Gazette notice; and palaces of recognized traditional rulers.
The Commissioner for Lands and Survey may, by Gazette notice, grant relief to property occupied by a non-profit for community/sport/recreation benefit, or used for a charitable/benevolent purpose and owned wholly or partly by government or a non-profit. The Law doesn't fix a relief percentage, so this calculator flags that you may qualify and directs you to NSIRS, rather than guessing at a discount.
Section 12 attaches interest at "the prevailing Central Bank of Nigeria Monetary Policy Rate" to any demand notice unpaid after 30 days — a real but externally-sourced, time-varying figure. This calculator discloses the mechanism in plain text rather than fetching a live CBN rate, which this repo holds a standing boundary against doing for any calculator.
Section 5 pro-rates the charge to the part of the year a property was not exempt, once its use or occupier changes to one that no longer qualifies. This calculator gives a full-year snapshot only and does not track a change-of-use date — confirm with NSIRS if your property's use changed this year.
Yes, it's free with no account needed. Calculations run on your device and are never sent to a server — except the optional voice-input feature on amount fields, which sends your speech to your browser's own speech-recognition service to convert it to text.
No — for guidance only, not tax advice.
Sourced from the Nasarawa State Harmonization and Administration of Revenue Law 2024's own Schedule X — see full citations →