Niger State own Ground Rent na di one priced, area-rated component of im Land Use Charge, under di Niger State Tax Administration and Consolidation Law, 2022, Section 3 and Section 78 — e different from Lagos, Ogun, Oyo, Kano, Ondo, Enugu, Edo, Anambra, Imo, Kogi, Kwara, Kaduna, Borno, Abia, and Plateau own state-level property taxes and from Nigeria federal taxes. Na TaxLane fifteenth state-level calculator, and e di third one for North-Central region, after Kogi and Kwara.
Di 21-category × 17-zone-code Ground Rent rate table don confirm well-well from government source, dem read am direct from NIGIS own Ground Rent Calculator page source — di literal JavaScript data im own calculateGroundRent() function dey bill from, no be rendered summary table. Wetin no price: di Law own Penal Rent and Premium Fees concepts, and Tenement Rate — wey dem define clear as part of Land Use Charge (Section 3) but Local Government Council dey collect am instead of dis Law rating am — no get statewide rate table, out of scope for dis calculator, di same reason dis series don always exclude Rivers/FCT/Yobe.
Niger Ground Rent dey price as ₦-per-m²-per-year rate by land-use category and zone — your plot or floor area multiply by dat rate. Twenty out of di 21 land-use category carry per-m² rate wey dey vary by lettered zone (A = Suleja/Gurara/Tafa, B = Minna, C = Bida/Kontagora/Borgu, D = other LGAs, E = rural areas) and, inside A/B/C, numbered development sub-zone (1 = GRA & major roads till 5 = Industrial Layout). One category, Petrol Filling Station, na flat ₦200,000/year fee instead, zone or area no dey affect am. Some cells for NIGIS own rate table dey return internal placeholder value instead of real rate, for zone/land-use mismatch (e.g. industrial category for non-industrial sub-zone) — dis calculator dey flag dose ones as not-priced instead of computing number from di placeholder. Pick your land-use category, zone, and (for Zone A/B/C) development sub-zone up there to see which rate apply, and select exemption or discretionary-relief reason if any one fit you.
E dey estimate Ground Rent, di one priced, area-rated component of Niger State Land Use Charge under di Niger State Tax Administration and Consolidation Law, 2022, Section 3 and Section 78 — e different from Lagos, Ogun, Oyo, Kano, Ondo, Enugu, Edo, Anambra, Imo, Kogi, Kwara, Kaduna, Borno, Abia, and Plateau own state-level property taxes and from Nigeria federal taxes. Na TaxLane fifteenth state-level calculator, and e di third one for North-Central region, after Kogi and Kwara.
Niger 2022 Law define "Land Use Charge" itself as umbrella term wey cover four separately-rated charges — Ground Rent, Penal Rent, Premium Fees, and Tenement Rate (Section 3) — and im own Section 78 delegate di actual rate to one Schedule wey turn out to be NIGIS land-administration fee tariff, no be single ad valorem formula. Na only Ground Rent get statewide, state-administered, published rate table (NIGIS own Ground Rent Calculator). Tenement Rate dem collect am specifically through each Local Government Council instead (Section 3 own definition), di same LGA-fragmented shape dis series don always exclude Rivers/FCT/Yobe for; Penal Rent and Premium Fees no get published statewide rate anywhere for di Law or im Schedule. So dis calculator no dey estimate any of di three.
Your plot or floor area (m²) multiply by per-m² rate, dem confirm am from NIGIS own Ground Rent Calculator page source — di literal data im own calculator dey bill from. Di rate depend on your land-use category (21 options) and 5-zone system: Zone A (Suleja/Gurara/Tafa), B (Minna), and C (Bida/Kontagora/Borgu) each split further into five development sub-zones (1 = GRA & major roads till 5 = Industrial Layout); Zone D (other LGAs) and Zone E (rural areas) each carry one rate, no sub-zone. Petrol Filling Station na flat ₦200,000/year fee instead, no matter zone or area.
NIGIS own published rate table dey use 56 as internal placeholder value for zone/land-use mismatch — for example, industrial category wey dem select inside non-industrial development sub-zone, or di other way round — no be real Ground Rent rate. NIGIS own live calculator no get guard against dis: e multiply 56 by your area and show di result like any other rate. Dis calculator no dey do dat — e dey show one distinct notice wey tell you make you contact NIGIS directly instead of computed figure.
Six categories don full exempt under Section 75: property wey religious body own (limited to ground rent only); cemeteries and burial grounds; one certified non-profit educational institution; public libraries; any property wey Governor specifically exempt by Gazette notice; and palaces of Emirs, Chiefs, or District Heads. One more category — non-profit recreational, charitable, or government-non-commercial use — fit qualify for discretionary relief from NIGIS General Manager instead, but di Law no fix any relief percentage; see di next question for why dis calculator no fit compute dat reduction.
Section 75 give NIGIS General Manager power to grant discretionary relief for non-profit recreational, charitable, or government-non-commercial use, but di Law no fix any relief percentage — na General Manager discretion, case by case. Instead of inventing percentage, dis calculator dey flag say you fit qualify and dey show di full, unreduced Ground Rent figure; contact NIGIS make dem confirm your specific reduction.
Nothing published, as of 2026-10-23 — dem search for late-payment penalty for Ground Rent across five reachable NIGIS primary sources (di info page, di calculator own JavaScript, di Outstanding Ground Rent defaulters register, di Downloads page, and Contact/Service Analysis) and no find any; di one remaining candidate source, NIGIS_Regulations.pdf, na dead link for NIGIS own live site. Dis calculator no dey compute or disclose figure because none dey to disclose.
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 3, Section 78, and Section 75 of di Niger State Tax Administration and Consolidation Law, 2022 own text, together with NIGIS own published Ground Rent rate table — see full citations →