Ogun State's Land Use & Amenities Charge (LUAC) is a separate state-level annual property tax under the Land Use and Amenities Charge Law, 2013 — distinct from Lagos's own Land Use Charge and from Nigeria's federal taxes — covering developed and undeveloped land within Ogun State.
TaxLane can't compute your LUAC bill in naira: neither the Mill Rate nor the Property Code Rate the state's own formula needs is published anywhere, so this page only checks exemption eligibility and works out your early-payment discount from a bill you already have.
Ogun's own formula is LUD = M × (BA × BV × PCR) for developed property, or LUD = M × (LA × LV) for undeveloped land — where M is the Mill Rate, PCR is the Property Code Rate, and BA/BV/LA/LV are your building or land's area and its per-square-metre value, all set by the Ministry of Finance per property rather than published as a public rate table. Since no source publishes M or PCR, this page skips a naira figure entirely: pick a category above to check likely exemption, or enter a bill you've already received to work out its 25% early-payment discount.
It's Ogun State's own annual property tax under the Land Use and Amenities Charge Law, 2013 — separate from the federal taxes TaxLane's other calculators cover, and separate from Lagos's own Land Use Charge. It applies to developed and undeveloped land within Ogun State only.
Six categories, per the Ogun LUAC self-service portal's own FAQ: property owned and occupied by a religious body and used exclusively for public worship or non-fee-paying religious education; public or religious cemeteries and burial grounds (excluding privately-operated ones); recognized public schools or educational institutions; property used as a public library; official palaces of recognized Obas and Chiefs; and any property specifically exempted by the Executive Council by Gazette notice. Unlike Lagos, there's no separate owner-occupied-residential or pensioner relief for Ogun LUAC.
The state's own formula needs a Mill Rate and a Property Code Rate (PCR) alongside your land/building area and value, but neither the Mill Rate nor the PCR bands are published anywhere — not on the LUAC portal, not by OGIRS, and not in any news or legal source found. Without a published rate to compute against, any naira figure TaxLane produced would be fabricated, so this page only checks exemption eligibility and calculates your early-payment discount off a bill you already have.
The 25% rate itself is confirmed verbatim from the LUAC portal's own FAQ. What's not confirmed is the deadline it's measured against — the portal states the discount with no date attached, and the only dated precedent found (a 2020 promotional schedule) used a different, tiered structure, not a standing flat rate. Confirm the current deadline on the LUAC portal or with OGIRS directly before relying on this discount.
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 Ogun State's own LUAC self-service portal FAQ — see full citations →