Borno State own Ground Rent na di one priced, computable component of im Land Use Charge, under di Borno State Internal Revenue Service (Re-establishment, Harmonization and Administration) Law, 2020, Part XII and Schedule 2 — e different from Lagos, Ogun, Oyo, Kano, Ondo, Enugu, Edo, Anambra, Imo, Kogi, Kwara, and Kaduna own state-level property taxes and from Nigeria federal taxes. Na TaxLane thirteenth state-level calculator, and e di North-East region first one.
Di seven-category Ground Rent rate table and di six Section 104(1) exemption categories don confirm well-well from government source, dem read am direct from di Law own Schedule 2 and Part XII text, and one second, later government instrument (BOGIS 2022 Land Use Regulations) don corroborate am independently. Wetin no price: di Law own ad valorem Tenement Rate concept no get statewide rate table — dem dey assess am per-Local-Government-Area, out of scope for dis calculator, di same reason dis series don always exclude Rivers/FCT/Yobe.
Borno Law dey price Ground Rent as flat ₦-per-m²-per-year rate by property category — your land/floor area multiply by dat rate — no building-value, depreciation, or zone term at all. Five categories carry per-m² rate: Residential (₦2), Commercial (₦12), Industrial (₦25), Farmland/Agric (₦0.50), and Institution (₦3). Two categories na flat annual fee instead, no matter di area: Petroleum Filling Station (₦30,000/year) and Corner Shop (₦5,000/year). Six categories full exempt under Section 104(1), and two more categories fit qualify for discretionary partial relief under Section 104(2) instead of computed reduction. Pick your property category up there to see wetin rate or flat fee apply, and select exemption or partial-relief reason if any one fit you.
E dey estimate di one priced, computable component of Borno State Land Use Charge under di Borno State Internal Revenue Service (Re-establishment, Harmonization and Administration) Law, 2020, Part XII and Schedule 2 — Ground Rent, flat ₦-per-m²-per-year rate by property category — e different from Lagos, Ogun, Oyo, Kano, Ondo, Enugu, Edo, Anambra, Imo, Kogi, Kwara, and Kaduna own state-level property taxes and from Nigeria federal taxes. Na TaxLane thirteenth state-level calculator, and e di North-East region first one.
Borno State Internal Revenue Service (Re-establishment, Harmonization and Administration) Law, 2020 bundle "Land Use Charge" into four concepts — property tax, ground rent, tenement, and other land rates — but Schedule 2, di one place di Law itself point to for di actual rate (Section 103(2)), publish price for only one of dem: Ground Rent. Di ad valorem "Tenement Rate" concept dey under different Part of di same Law (Part XV, Schedule 4) and dem dey assess am per-Local-Government-Area, di same LGA-fragmented shape dis series don always exclude Rivers/FCT/Yobe for — no single statewide formula dey for am, so dis calculator no dey estimate am.
Flat ₦-per-m²-per-year rate multiply by your land/floor area, dem confirm am from Schedule 2, item 2: Residential ₦2/m², Commercial ₦12/m², Industrial ₦25/m², Farmland (Agric) ₦0.50/m², and Institution ₦3/m². Petroleum Filling Station (₦30,000/year) and Corner Shop (₦5,000/year) na flat annual fee instead, area no dey affect dem. Pick your property category up there to see wetin apply.
Six categories don full exempt under Section 104(1): property wey religious body own and occupy, wey dem use only for public worship or religious education; cemeteries and burial grounds; recognized/registered non-profit educational institution wey Commissioner for Finance certify; public libraries; any property wey Governor specifically exempt by Gazette notice; and palaces of graded Emirs and Chiefs. Two more categories fit qualify for discretionary partial relief instead, under Section 104(2) — see di next question for why dis calculator no fit compute dat reduction.
Section 104(2) give Commissioner for Finance power to grant partial relief to non-profit sports/recreation body or Government- or non-profit-owned charitable/benevolent property, but di Law no fix any relief percentage — na Commissioner discretion, case by case. Instead of inventing percentage, dis calculator dey flag say you fit qualify and dey show di full, unreduced Ground Rent figure; contact di Commissioner for Finance or BIRS make dem confirm your own specific reduction.
Two different penalty wey no dey overlap apply depending on di charge: flat 5% Penal Rate specific to Ground Rent (Schedule 2), and general 10% penalty plus Central Bank of Nigeria monetary-policy-rate interest for everything else under di Law (Section 62(1)). Per dis series own standing precedent (Kwara, Edo, and Kaduna own calculators), none of di figures na computed output here — both na informational text only.
Yes, e free, no account dey needed. Di calculations dey run for your own phone or computer, dem no dey send am go any server.
No — na just guide, e no be tax advice.
E come from Part XII and Schedule 2 of di Borno State Internal Revenue Service (Re-establishment, Harmonization and Administration) Law, 2020 own text — see full citations →