Imo State Land Use Charge na state-level annual property tax under di Imo State Land Use Charge Law No. 6 of 2020 (wey dem assent 8 May 2020) — e different from Lagos, Ogun, Oyo, Kano, Ondo, Enugu, Edo, and Anambra own state-level property tax and from Nigeria federal taxes — dem dey charge am on land and buildings wey dey inside Imo State. Na TaxLane second calculator for South-East region, after Enugu.
Di Second Schedule Relief Rate table, di Third Schedule Charge Rate table, and im Depreciation Rate table don confirm well-well from government source, dem read am direct from di gazetted Law own text. Wetin no fixed: your land area and land/building value per square-metre na your own estimate — no published neighbourhood benchmark table dey anywhere wey dis calculator fit draw from instead of di Commissioner-appointed valuers own figure. Dis Law own Schedule sef list two conflicting minimum-charge figure (₦3,000 and ₦5,000) for di same row; dis calculator dey use di more specific ₦5,000 figure.
Imo Law dey compute rateable value as land area × di land value wey you estimate per m², plus building area × di building value wey you estimate per m² × depreciation rate wey depend on building age — den multiply am by relief rate and charge rate. Charge rate dey depend on your property category: eight categories get published rate from 0.076% reach 0.76%, and two categories (owner-occupied pensioner 60+, and Imo State Government property) don full exempt outright. Relief rate dey start from 40% General Relief wey every property dey get, e go subtract more reliefs if you don own or lease di property for 10 years or more — persons wey get disability, aged persons 70+, older property, long occupation, non-revenue government property, or non-profit partial relief — plus 15% discount if you pay within 15 days of your Demand Notice. Pick your property category up there to see which fields apply, and select any reliefs or exemption reason wey apply to you.
E dey estimate Imo State Land Use Charge under di Imo State Land Use Charge Law No. 6 of 2020 (wey dem assent 8 May 2020) — state-level annual property tax, e different from Lagos, Ogun, Oyo, Kano, Ondo, Enugu, Edo, and Anambra own state-level property tax and from Nigeria federal taxes. Na TaxLane second calculator for South-East region, after Enugu.
Eight, dem fix everything direct for di Law own Third Schedule: Owner-Occupied Residential 0.076%, Industrial Premises (Manufacturing) 0.256%, Residential Property (Owner and 3rd Party) 0.256%, Residential Property (owner no dey stay inside) 0.76%, Commercial Property 0.76%, and Vacant Properties/Open Empty Land 0.076% — plus two categories wey di Schedule mark as full exempt straight: Owner-Occupied Pensioner's Property (60+) and Imo State Government Properties. No Agricultural or Institutional category dem publish, so dis calculator na only di eight wey di Schedule list.
40% General Relief dey apply to every property wey liable to pay LUC, as floor. Property owners and lessees of 10 years and above fit add up to six specific reliefs — Persons wey get disability (10%), Aged Persons 70+ (10%), Property age 25+ years (10%), Long occupation 12+ years (5%), Federal or oda State Government property wey no dey generate revenue (20%), and Partial Relief for non-profit-making property (20%) — plus separate 15% discount if you pay within 15 days of your Demand Notice, e no need di 10-year gate. All of dis dey add on top di 40% floor; if your selection go pass 100% relief, dis calculator go floor your charge to ₦0, e no go go negative. Owner-occupied pensioners (60+) get simpler, separate 100% relief instead — if you select dat property category, e go exempt you straight without di 10-year gate.
Ten five-year age band, dem publish everything for di Third Schedule: 1% for building wey dey 0–5 years, e go step down by 0.1 percentage points every five years reach 0.1% for building wey dey 46–50 years. Di Law no talk about building wey pass 50 years, so dis calculator go floor any older building for di last published rate (0.1%), na di same treatment Edo own age-based depreciation table dey use for im own oldest band.
Di Law formula dey multiply land area and building area by per-square-metre neighbourhood benchmark value wey only Commissioner-appointed professional valuers set — no published per-neighbourhood rate table dem find anywhere reachable, na di same gap every full-estimator state LUC calculator for dis series don hit before. Enter your own honest estimate instead; your result fit no match di state own assessment.
Seven categories don full exempt under Section 13(1): property wey religious body own and occupy, wey dem dey use only for worship or religious education; public cemeteries and burial grounds; registered educational institution wey Commissioner certify as non-profit; public library, or private library wey Commissioner certify as non-profit; any property wey Governor specifically exempt by Gazette notice; palaces of recognized Ezes and Chiefs for di State; and Autonomous Community Halls wey Commissioner certify. Any of dis seven go lose im exemption if dem lease am to private entity for revenue generation. Owner-occupied pensioners (60+) and Imo State Government properties dey separately exempt through di Third Schedule itself, no be dis section, and dem no carry di same leasing forfeiture condition.
Di Law get minimum charge, but im own Second Schedule list two conflicting figure for di same row — ₦3,000 for di Rate column, but ₦5,000 for di Remarks column, wey talk say no liable property suppose pay less pass dat "irrespective of any relief granted." Dis calculator dey use di more specific ₦5,000 figure and e go raise any computed amount wey dey below am reach ₦5,000; confirm with Imo State Internal Revenue Service (IIRS) if dis discrepancy matter to you.
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 di Imo State Land Use Charge Law No. 6 of 2020 own Second and Third Schedules — see full citations →