Niger State's Ground Rent is the one priced, area-rated component of its Land Use Charge, under the Niger State Tax Administration and Consolidation Law, 2022, Section 3 and Section 78 — 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, and Abia's own state-level property taxes and from Nigeria's federal taxes. It's TaxLane's fifteenth state-level calculator, and its third for the North-Central region, after Kogi and Kwara.
The 21-category × 17-zone-code Ground Rent rate table is confirmed at government-source confidence, read directly from NIGIS's own Ground Rent Calculator page source — the literal JavaScript data its own calculateGroundRent() function bills from, not a rendered summary table. What's not priced: the Law's own Penal Rent and Premium Fees concepts, and Tenement Rate — explicitly defined as part of Land Use Charge (Section 3) but collected by each Local Government Council rather than rated by this Law — have no statewide rate table, out of scope for this calculator, the same reason this series has always excluded Rivers/FCT/Yobe.
Niger's Ground Rent is priced as a ₦-per-m²-per-year rate by land-use category and zone — your plot or floor area multiplied by that rate. Twenty of the 21 land-use categories carry a per-m² rate that varies by a lettered zone (A = Suleja/Gurara/Tafa, B = Minna, C = Bida/Kontagora/Borgu, D = other LGAs, E = rural areas) and, within A/B/C, a numbered development sub-zone (1 = GRA & major roads through 5 = Industrial Layout). One category, Petrol Filling Station, is a flat ₦200,000/year fee instead, unaffected by zone or area. A handful of cells in NIGIS's own rate table return an internal placeholder value rather than a real rate, for a zone/land-use mismatch (e.g. an industrial category in a non-industrial sub-zone) — this calculator flags those as not priced rather than computing a number from the placeholder. Pick your land-use category, zone, and (for Zone A/B/C) development sub-zone above to see which rate applies, and select an exemption or discretionary-relief reason if one applies to you.
It estimates Ground Rent, the one priced, area-rated component of Niger State's Land Use Charge under the Niger State Tax Administration and Consolidation Law, 2022, Section 3 and Section 78 — 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, and Abia's own state-level property taxes and from Nigeria's federal taxes. It's TaxLane's fifteenth state-level calculator, and its third for the North-Central region, after Kogi and Kwara.
Niger's 2022 Law defines "Land Use Charge" itself as an umbrella term for four separately-rated charges — Ground Rent, Penal Rent, Premium Fees, and Tenement Rate (Section 3) — and its own Section 78 delegates the actual rate to a Schedule that turns out to be a NIGIS land-administration fee tariff, not a single ad valorem formula. Only Ground Rent has a statewide, state-administered, published rate table (NIGIS's own Ground Rent Calculator). Tenement Rate is explicitly collected by each Local Government Council instead (Section 3's own definition), the same LGA-fragmented shape this series has always excluded Rivers/FCT/Yobe for; Penal Rent and Premium Fees have no published statewide rate anywhere in the Law or its Schedule. So this calculator doesn't estimate any of the three.
Your plot or floor area (m²) multiplied by a per-m² rate, confirmed from NIGIS's own Ground Rent Calculator page source — the literal data its own calculator bills from. The rate depends on your land-use category (21 options) and a 5-zone system: Zone A (Suleja/Gurara/Tafa), B (Minna), and C (Bida/Kontagora/Borgu) each split further into five development sub-zones (1 = GRA & major roads through 5 = Industrial Layout); Zone D (other LGAs) and Zone E (rural areas) each carry one rate with no sub-zone. Petrol Filling Station is a flat ₦200,000/year fee instead, regardless of zone or area.
NIGIS's own published rate table uses 56 as an internal placeholder value for a zone/land-use mismatch — for example, an industrial category selected in a non-industrial development sub-zone, or vice versa — not a genuine Ground Rent rate. NIGIS's own live calculator has no guard against this: it multiplies 56 by your area and shows the result like any other rate. This calculator doesn't do that — it shows a distinct notice telling you to contact NIGIS directly instead of a computed figure.
Six categories are fully exempt under Section 75: property owned by a religious body (limited to ground rent only); cemeteries and burial grounds; a certified non-profit educational institution; public libraries; any property the Governor specifically exempts by Gazette notice; and palaces of Emirs, Chiefs, or District Heads. One further category — non-profit recreational, charitable, or government-non-commercial use — qualifies for discretionary relief from the NIGIS General Manager instead, but the Law fixes no relief percentage; see the next question for why this calculator can't compute that reduction.
Section 75 lets the NIGIS General Manager grant discretionary relief for non-profit recreational, charitable, or government-non-commercial use, but the Law fixes no relief percentage — it's General Manager discretion, case by case. Rather than inventing a percentage, this calculator flags that you may qualify and shows the full, unreduced Ground Rent figure; contact NIGIS to confirm your specific reduction.
Nothing published, as of 2026-10-23 — a late-payment penalty for Ground Rent was searched for across five reachable NIGIS primary sources (the info page, the calculator's own JavaScript, the Outstanding Ground Rent defaulters register, the Downloads page, and Contact/Service Analysis) and not found; the one remaining candidate source, NIGIS_Regulations.pdf, is a dead link on NIGIS's own live site. This calculator doesn't compute or disclose a figure because none exists to disclose.
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 Niger State Tax Administration and Consolidation Law, 2022's own Section 3, Section 78, and Section 75, plus NIGIS's own published Ground Rent rate table — see full citations →