Ogun State Land Use & Amenities Charge (LUAC) na separate state-level property tax wey dem dey charge every year, under Land Use and Amenities Charge Law, 2013 — e different from Lagos own Land Use Charge and from Nigeria federal taxes — e dey cover developed and undeveloped land wey dey inside Ogun State.
TaxLane no fit compute your LUAC bill for naira: dem no publish di Mill Rate or di Property Code Rate wey di state own formula need anywhere, so dis page dey only check exemption eligibility and work out your early-payment discount from bill wey you don already get.
Ogun own formula na LUD = M × (BA × BV × PCR) for developed property, or LUD = M × (LA × LV) for undeveloped land — where M na di Mill Rate, PCR na di Property Code Rate, and BA/BV/LA/LV na your building or land area and im per-square-metre value, dem all dey set by Ministry of Finance per property instead of dem publish am as public rate table. Since no source dey publish M or PCR, dis page no dey show naira figure at all: pick category above check likely exemption, or enter bill wey you don already receive to work out im 25% early-payment discount.
Na Ogun State own annual property tax under Land Use and Amenities Charge Law, 2013 — e different from di federal taxes wey TaxLane other calculators dey cover, and e different from Lagos own Land Use Charge. E dey apply to developed and undeveloped land wey dey inside Ogun State only.
Six categories, according to Ogun LUAC self-service portal own FAQ: property wey religious body own and dey occupy and wey dem dey use only for public worship or religious education wey no get fee; public or religious cemeteries and burial grounds (no include private ones); recognized public schools or educational institutions; property wey dem dey use as public library; official palaces of recognized Obas and Chiefs; and any property wey Executive Council specifically exempt by Gazette notice. Unlike Lagos, no separate owner-occupied-residential or pensioner relief dey for Ogun LUAC.
Di state own formula need Mill Rate and Property Code Rate (PCR) alongside your land/building area and value, but dem no publish di Mill Rate or di PCR bands anywhere — no be for LUAC portal, no be from OGIRS, and no dey for any news or legal source wey we find. Without published rate to compute against, any naira figure wey TaxLane produce go just be fabrication, so dis page dey only check exemption eligibility and calculate your early-payment discount off bill wey you don already get.
Di 25% rate itself confirm word-for-word from LUAC portal own FAQ. Wetin no confirm na di deadline wey dem dey measure am against — di portal state di discount without date attached, and di only dated precedent wey we find (2020 promotional schedule) use different, tiered structure, e no be standing flat rate. Confirm di current deadline for LUAC portal or with OGIRS directly before you rely on dis discount.
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 Ogun State own LUAC self-service portal FAQ — see full citations →