Kaduna State Land Use Charge na state-level annual property tax under di Kaduna State Tax (Codification and Consolidation) Law, 2020, Section 64 and First Schedule Part V — e different from Lagos, Ogun, Oyo, Kano, Ondo, Enugu, Edo, Anambra, Imo, Kogi, and Kwara own state-level property tax and from Nigeria federal taxes — dem dey charge am on land and buildings wey dey inside Kaduna State. Na TaxLane twelfth state-level calculator, and e second calculator for North-West region, after Kano.
Di five-row First Schedule, Part V rate table and di seven Section 69 exemption categories don confirm well-well from government source, dem read am direct from di Law own text, download from KADIRS own site. Wetin no fixed: your property value wey dem assess (or open market value wey you estimate for vacant land) na your own estimate — no published KADGIS per-square-metre or per-zone land-value table dey anywhere dis calculator fit draw from instead. Dis Law dem report say dem don repeal and replace am with 2025 Consolidation Law wey im own text no dey published yet — see di disclaimer below.
Kaduna Law dey compute di charge as single flat percentage of one value wey you enter — your property value wey dem assess, or open market value wey you estimate for vacant land — no land-area, building-area, or depreciation term at all, di simplest formula for dis calculator series alongside Kwara own single-value shape. Five property category get published rate: Owner-Occupier Residential (0.05%), Residential Property without Owner in Occupation (0.5%), Commercial Property (0.5%), Industrial Property (0.25%), and Vacant/Open Empty Land (0.5%). Seven categories don full exempt under Section 69 instead of carrying rate. No minimum charge, no late-payment penalty schedule, and no fixed early-payment discount percentage dey — early-payment discount dey exist for payment within 15 days of your demand notice, but KADGIS dey fix im percentage per notice, no be di Law itself. Pick your property category up there to see di rate wey apply, and select exemption reason if any one fit you.
E dey estimate Land Use Charge for Kaduna State under di Kaduna State Tax (Codification and Consolidation) Law, 2020, Section 64 and First Schedule Part V — state-level annual property tax, e different from Lagos, Ogun, Oyo, Kano, Ondo, Enugu, Edo, Anambra, Imo, Kogi, and Kwara own state-level property tax and from Nigeria federal taxes. Na TaxLane twelfth state-level calculator, and e second calculator for North-West region, after Kano.
Flat percentage of di value wey you enter yourself — your property value wey dem assess, or open market value wey you estimate for vacant land — no land-area, building-area, or depreciation term at all, dem confirm am from First Schedule, Part V of di Law itself: Owner-Occupier Residential 0.05%, Residential Property without Owner in Occupation 0.5%, Commercial Property 0.5%, Industrial Property 0.25%, and Vacant/Open Empty Land 0.5%. Pick your property category up there to see di rate wey apply.
No published KADGIS per-square-metre or per-zone land-value table dey for Kaduna, unlike KWGIS own zone table for Kwara — di same self-estimate gap wey Lagos, Kano, Oyo, and Kogi own land-value terms already dey use. Enter your honest estimate; your result fit no match KADGIS own assessment.
Seven categories under Section 69: property wey religious body own and occupy, wey dem use only for public worship or religious education; cemeteries and burial grounds; registered non-profit educational institution wey KADGIS Director-General certify; public libraries; any property wey Governor specifically exempt by Gazette Order; palaces and official residences of recognized Emirs, Chiefs, and District Heads; and full or partial relief wey KADGIS Director-General grant (by Gazette Order) for community sports/recreation non-profit property, charitable-purpose property, or Government property wey dem dey use only for public benefit, no commercial use.
Yes in principle, but no fixed percentage — Section 71(5) give KADGIS Director-General power to reduce di charge by whatever discount im dey set per demand notice if you pay within 15 days from when you receive am, instead of fixing one percentage inside di Law itself. Dis calculator dey mention di 15-day window but e no dey show discount figure, because di Law no fix any.
No — unlike Kogi and Imo own ₦5,000 minimum, no minimum or maximum Land Use Charge dey mentioned anywhere for Part VIII or First Schedule, and no dedicated late-payment penalty schedule dey for Land Use Charge, dem confirm dis from reading di Law direct plus one LoGRI/University of Toronto policy report wey mention di same gap. Only di general late-payment terms di Law contain — Section 123's 50% penalty on revenue owed and Section 36(3)'s extra 10% flat plus interest — apply to all State/Local Government revenue, no be Land Use Charge specifically, so dis calculator no dey calculate penalty.
Maybe, but no confirm. Two 2026 news reports say Kaduna State don repeal dis Law and replace am with Kaduna State Tax (Consolidation) Law, 2025 (wey dem sign 2026-04-11), five months before dis content write-up. KADIRS own website, wey we check as of 2026-09-30, still dey provide di 2020 Law text — including one copy wey dem rename to match di new law name, wey dey identical to di original — na di best source wey dey available now, but we no confirm whether di new 2025 Law change dis particular rates. Confirm your exact figure with KADIRS or Kaduna Geographic Information Service (KADGIS) before you rely on am.
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 Section 64 and First Schedule Part V of di Kaduna State Tax (Codification and Consolidation) Law, 2020 own text — see full citations →