Nasarawa State Property Tax na state-level annual property tax under Schedule X ("Property Tax") of di Nasarawa State Harmonization and Administration of Revenue Law 2024 (Nasarawa State Legal Notice No. 3 of 2024, gazette 4 April 2024) — e different from Lagos, Ogun, Oyo, Kano, Ondo, Enugu, Edo, Anambra, Imo, Kogi, Kwara, Kaduna, Borno, Abia, Niger, Plateau, and Ekiti own state-level property tax and from Nigeria federal taxes. Na TaxLane seventeenth state-level calculator, and e fifth calculator for North-Central region, after Kogi, Kwara, Niger, and Plateau.
Di 2024 Law own existence, title, enactment, and Schedule X own rate table, categories, exemptions, reliefs, penalties, and appeal route, all don confirm well-well from government source, dem read am direct from di Nasarawa State of Nigeria Gazette No. 3, Vol. 27 (4 April 2024). Several news outlet report one further 2025 revenue law package, but we no fit find primary text or gazette for am — dis calculator dey build on top of di confirmed 2024 Schedule X, with visible on-screen note to recheck before you rely on am for later tax year.
Nasarawa Schedule X dey apply one flat percentage direct to your property current market value, by property category — no zone table, no area input, no published assessment multiplier, di same simpler ad valorem shape as Lagos/Kaduna/Abia own value-based calculators for dis series. Residential — Owner wey dey stay inside carry Nil rate; Residential — Owner dey rent am out (Owner/Tenant), Residential — Tenant (wey dey stay inside), and Educational institutions (wey no exempt) all dey 0.132%; Commercial dey 0.394%; Industrial dey 0.265%. Six Section 4(I) reasons go exempt property completely, and Section 4(II) discretionary relief from di Commissioner for Lands and Survey dem dey flag but no dey compute, because di Law no fix percentage for am. Pick your property category up there and enter your current market value to see your estimate.
E dey estimate Nasarawa State Property Tax under Schedule X ("Property Tax") of di Nasarawa State Harmonization and Administration of Revenue Law 2024 (Legal Notice No. 3 of 2024) — 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 Ekiti own state-level property tax and from Nigeria federal taxes. Na TaxLane seventeenth state-level calculator, and e fifth calculator for North-Central region, after Kogi, Kwara, Niger, and Plateau.
Flat percentage of your property current market value, no zone table or area input: Residential — Owner dey rent am out (Owner/Tenant) and Residential — Tenant (wey dey stay inside) both 0.132%, Commercial 0.394%, Industrial 0.265%, and Educational institutions (wey no exempt) 0.132%. Residential — Owner wey dey stay inside carry Nil rate — dem no charge am at all, wey different from di Section 4 exemption list below.
Schedule X set di rate for Residential — Owner wey dey stay inside at Nil — na zero percentage, no be exemption. Dis calculator dey show different note wey explain say owner-occupied residential property no dey charge under Schedule X, instead of di "Exempt" badge wey e dey show for di six Section 4(I) exemption reasons.
Six categories: property wey religious body own and occupy, wey dem use for public worship or non-profit religious education; cemeteries and burial grounds (no be privately-owned, profit-making ones); registered non-profit health or educational institutions wey Commissioner certify; property dem dey use as public library; any property wey Governor specifically exempt by Gazette notice; and palaces of recognized traditional rulers.
Commissioner for Lands and Survey fit, by Gazette notice, grant relief to property wey non-profit occupy for community/sport/recreation benefit, or wey dem use for charitable/benevolent purpose and government or non-profit own wholly or partly. Di Law no fix relief percentage, so dis calculator dey flag say you fit qualify and direct you go NSIRS, instead of guessing discount.
Section 12 dey attach interest at "di prevailing Central Bank of Nigeria Monetary Policy Rate" to any demand notice wey no pay after 30 days — na real but externally-sourced, time-varying figure. Dis calculator dey disclose di mechanism for plain text instead of fetching live CBN rate, wey dis repo hold standing boundary against doing for any calculator.
Section 5 dey pro-rate di charge to di part of di year wey property no exempt, once im use or occupier 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 NSIRS if your property use change dis year.
E come from di Nasarawa State Harmonization and Administration of Revenue Law 2024 own Schedule X — see full citations →