Ekiti State Land Use Charge na state-level annual property tax under Schedule 1 (formula, Section 5(1)) and Schedule 2 (rate table, Section 5(2)) of di Ekiti State Land Use Charge Law, 2013 (No. 3 of 2013) — e different from Lagos, Ogun, Oyo, Kano, Ondo, Enugu, Edo, Anambra, Imo, Kogi, Kwara, Kaduna, Borno, Abia, Niger, Plateau, and Nasarawa own state-level property tax and from Nigeria federal taxes. Na TaxLane eighteenth state-level calculator, and e fifth calculator for South-West region, after Lagos, Ogun, Oyo, and Ondo.
Di 2013 Law own existence, title, Schedule 1 formula, and Schedule 2 rate table, all don confirm well-well from government source, dem read am direct from EKIRS own hosted PDF across all 21 pages with zero unmapped character. Dem report two late-2025 Ekiti tax-reform laws, but neither own text no fit decode independently dis run — dis calculator dey build on top of di confirmed 2013 Schedule 1/2, with visible on-screen note to recheck before you rely on am for later tax year.
Schedule 1 formula dey fold property land and structure area/value into one single assessed value wey user go supply, di same convention Nasarawa/Kaduna own value-based calculators for dis series dey use for law wey no publish im own valuation table. Schedule 2 then dey apply one flat percentage of dat assessed value by property category: Owner Occupied Residential Property na 0.037%, Industrial Premises for Manufacturing concerns and Residential Property (commercial — dem rent am out) na 0.125% each, and Commercial Property na 0.375%. Owner Occupied Pensioner Property and Family Compound dem Exempt outright by Schedule 2 itself — property-category rate of zero, e different from di six-item Section 7(1) exemption list. Section 7(2) discretionary relief from Governor appointee, dem flag am but no compute am, because di Law no fix percentage for am. Pick your property category up there and enter your own assessed value to see your estimate.
E dey estimate Ekiti State Land Use Charge under Schedule 1 (formula) and Schedule 2 (rate table) of di Ekiti State Land Use Charge Law, 2013 (No. 3 of 2013) — state-level annual property tax, e different from Lagos, Ogun, Oyo, Kano, Ondo, Enugu, Edo, Anambra, Imo, Kogi, Kwara, Kaduna, Borno, Abia, Niger, Plateau, and Nasarawa own state-level property tax and from Nigeria federal taxes. Na TaxLane eighteenth state-level calculator, and e fifth calculator for South-West region, after Lagos, Ogun, Oyo, and Ondo.
Flat percentage of one single assessed-value input, no separate zone/area input: Owner Occupied Residential Property na 0.037%, Residential Property (commercial — dem rent am out) and Industrial Premises for Manufacturing concerns na 0.125% each, and Commercial Property na 0.375%. Owner Occupied Pensioner Property and Family Compound dem Exempt outright by Schedule 2 itself — property-category rate of zero, e different from di Section 7(1) exemption list below.
Schedule 2 itself dey mark Owner Occupied Pensioner Property and Family Compound Exempt — property-category rate of zero, no be Section 7(1) exemption. Dis calculator dey show different note wey explain say dem exempt dis categories under Schedule 2, instead of di "Exempt" badge wey e dey show for di six Section 7(1) exemption reasons.
Six categories: property wey religious body own and occupy, build and approve specifically for public worship or religious education only; public cemeteries and burial grounds; one recognized, registered, non-profit educational or vocational institution wey Governor appointee wey be Executive Council member certify; public libraries; palaces of recognized Oba and Chief for di State; and any property wey Governor specifically exempt by Gazette notice.
Governor appointee fit, by Gazette notice, grant relief to property wey non-profit occupy for community games/sport/athletics/recreation wey benefit general public, or wey dem use for charitable/benevolent purpose for general public benefit. Di Law no fix relief percentage, so dis calculator dey flag say you fit qualify and direct you go EKIRS, instead of guessing discount.
Section 10(5) dey let Governor appointee reduce your charge by discount wey your own demand notice specify, if you pay within 15 days of dat notice — no be like Lagos own well-publicized flat 15% discount, Ekiti Law leave di percentage to set per-demand-notice. Dis calculator dey disclose di mechanism for plain text without inventing or applying figure.
Section 24(1) dey attach tiered penalty on di outstanding charge, measure from di 30-day payment window for Section 10(4): 15% between 45–75 days overdue, 25% between 75–105 days, and 40% between 105–135 days. Unpaid balance beyond 135 days fit lead to court-ordered receivership of di property (Section 24(2)–(3)). Dis calculator dey disclose di figures but e no compute dem — e no get demand-notice date to measure against.
Section 8 dey pro-rate di charge to di part of di year wey property no exempt, once im use, ownership, or occupation change to one wey no qualify again. Dis calculator dey give full-year snapshot only and e no dey track change-of-use date — confirm with EKIRS if your property status change dis year.
E come from di Ekiti State Land Use Charge Law, 2013 own Schedule 1 and Schedule 2 — see full citations →