Kogi State Land Use Charge na state-level annual property tax under di Kogi State Land Use Charge Law, 2024 (wey dem gazette 13 June 2024) — e different from Lagos, Ogun, Oyo, Kano, Ondo, Enugu, Edo, Anambra, Imo, and Kwara own state-level property tax and from Nigeria federal taxes — dem dey charge am on land and buildings wey dey inside Kogi State. Na TaxLane tenth state-level calculator, and e first calculator for North-Central region.
Di eight-category Annual Charge Rates Notice, di Annual Relief Rate table, di Depreciation Rate table, and di ₦5,000 statutory minimum don confirm well-well from government source, dem read am direct from di gazetted Law own text — na di most complete published schedule set among all di state LUC calculator for dis series so far. Wetin no fixed: your land area and land/building value per square-metre na your own estimate — no published neighbourhood benchmark table dey anywhere dis calculator fit draw from instead of di Director-General-appointed valuers own figure.
Kogi Law dey compute one formula: rateable value (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) multiply by relief rate and charge rate. Charge rate dey depend on your property category: six categories get published rate — from 0.076% reach 0.76% — and two categories (pensioner owner-occupied residential, 60+, and Kogi State Government property) don full exempt straight. Relief rate dey start from 40% General Relief wey every non-exempt property dey get, e go add up to six more reliefs if dem apply to you — disability, aged persons 70+, older property, long owner occupation, non-revenue-generating government property, or non-profit partial relief, none of dem get ownership-length condition unlike Imo own reliefs — plus tiered discount reach 15% if you pay early. Pick your property category up there to see which fields apply, and select any relief, early-payment tier, or exemption reason wey apply to you.
E dey estimate Kogi State Land Use Charge under di Kogi State Land Use Charge Law, 2024 (wey dem gazette 13 June 2024) — state-level annual property tax, e different from Lagos, Ogun, Oyo, Kano, Ondo, Enugu, Edo, Anambra, Imo, and Kwara own state-level property tax and from Nigeria federal taxes. Na TaxLane tenth state-level calculator, and e first calculator for North-Central region.
Eight, dem fix everything direct inside di Law own 2024 Annual Charge Rates Notice: Owner-Occupied Residential 0.076%, Industrial Premises (Manufacturing) 0.256%, Residential Property (Owner and 3rd Party) 0.256%, Residential Property (no owner in residence) 0.76%, Commercial Property 0.76%, and Vacant Properties/Open Empty Land 0.076% — plus two categories wey di same Notice mark as full exempt straight: Owner-Occupied Pensioner Residential Property (60+) and Kogi State Government Properties.
Three tiers, dem measure am from when you receive di Demand Notice (no be di issue date): 15% if you pay within 5 days, 10% within 15 days, or 5% within 25 days. Unlike one flat single-rate discount, dis ones no fit combine — you qualify for whichever window your actual payment date fall inside, no be all three stack together.
40% General Relief dey apply to every non-exempt property as floor, no eligibility gate at all. Six more reliefs fit stack on top am, each one dem self-attest independently, no minimum-ownership-duration requirement (unlike Imo own 10-year gate): Persons wey get disability (10%), Aged Persons 70+ (10%), Property age 25+ years (10%), Long occupation by owner 12+ years (5%), Federal or other State Government property wey no dey generate revenue (20%), and Partial relief for non-profit-making property (20%). Dis ones dey add on top di 40% floor and di early-payment discount; if your selections go push di total pass 100%, dis calculator go floor your charge for ₦0 instead of negative number.
Ten five-year age bands, dem publish all of dem for di same gazette own Land Use Charge Depreciation Rate table: 1% for building 0–5 years old, e go step down by 0.1 percentage points every five years reach 0.1% for building 46–50 years old. Di Law no talk anything about building wey pass 50 years, so dis calculator go floor any older building for di last published rate (0.1%), same treatment Imo 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 Director-General-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 12(1): property wey religious body own and occupy, wey dem dey use only for public worship or religious education; public cemeteries and burial grounds; registered non-profit educational institution wey Director-General certify; public library; any property wey Governor specifically exempt by Gazette notice; palaces of recognized Obas and traditional rulers; and community property wey dem dey use only for meetings and activities. Pensioner owner-occupied residential property (60+) and Kogi State Government properties dey separately exempt through di Annual Charge Rates Notice itself, no be dis section.
Yes — ₦5,000, and di Law own Relief Rate table say e apply "irrespective of any relief granted," no ambiguity at all, unlike Imo own Second Schedule wey list two different minimum-charge figure for di same row. Dis calculator go raise any computed amount wey dey below ₦5,000 go dat floor, but only if your charge don already pass ₦0 — empty or fully-exempt result go remain ₦0, e no go raise 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 di Kogi State Land Use Charge Law, 2024 own Annual Charge Rates Notice, Relief Rate, and Depreciation Rate schedules — see full citations →