Lagos State Land Use Charge na state-level property tax wey dem dey charge every year — e different from Nigeria federal taxes — dem dey charge am based on your property land and building value, from around 0.0394% for owner-occupied home reach 0.394% for commercial property.
Your rateable value dey use land and building value wey you yourself estimate — Lagos State professional valuers fit reach different figure for your official bill.
Your rateable value na your land area × di land value wey you estimate per m², plus (unless di property empty) your building floor area × di current value wey you estimate per m². Dem dey charge dat rateable value based on rate wey dem set by property-use category — lower for owner-occupied homes, higher for commercial and mixed-use property. Lagos own professional valuers dey set di neighborhood-level per-m² figures wey dem dey use for official assessment; dis calculator dey ask for your own honest estimate instead, since no public per-neighborhood rate table dey wey we fit pull from.
Na Lagos State own annual property tax — e different from di federal taxes wey TaxLane other calculators dey cover (PAYE, VAT, CIT, and so on). E dey fund state and local government services and e dey apply to land and buildings wey dey inside Lagos State only.
Four property types don full exempt under Section 12: property wey belong, wey dem dey occupy, and wey dem register to religious body and wey dem dey use only for worship or religious education; public cemeteries and burial grounds; non-profit educational institutions wey Commissioner of Finance don certify; and palaces of recognized Obas and Chiefs. Dem also get separate 100% relief for pensioners wey apply to di Commissioner of Finance. Any of di Section 12 exemptions fit dey forfeited under Section 13 if dem put di property to private or commercial use.
Lagos own professional valuers dey use neighborhood-level per-m² figures to set di state official assessed value, but no public table of dose figures dey wey dis calculator fit draw from — so e dey ask for your own honest estimate instead. Na dat one also mean say your result fit no match di state own assessment.
Di charge rates (0.0394% for owner-occupied residential, 0.132% for owner-occupied plus third-party or industrial, 0.394% for commercial) and di rateable-value formula don confirm well-well from government source, dem take am word-for-word from Lagos State Ministry of Finance own published Land Use Charge FAQ. Two things still no dey too certain: vacant/undeveloped land no get im own confirmed rate, so dis calculator dey use di owner-occupied rate as di confirmed floor, and your rateable value dey depend on land and building value wey you yourself estimate, e no be di state official assessed figure.
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 Lagos State published Land Use Charge guidance — see full citations →