Every rate, threshold, and rule below is a section number in one of two gazetted Acts — the Nigeria Tax Act, 2025 (No. 7) and the Nigeria Tax Administration Act, 2025 (No. 5), not a summary of someone else's summary of it. Nothing here is added beyond what's already cited in TaxLane's own calculator code.
New-regime (2026) termination-benefit treatment
The excess of a termination benefit over its relief cap is aggregated into ordinary taxable income and taxed at the same progressive PAYE bands as everything else — not a separate flat-rate charge.
Section NTA 2025 §50(2)/§28(2)(a)(v)/§58
Pre-2026 (old-regime) termination-benefit treatment
Old regime only: a termination benefit's excess over its (lower, ₦10,000,000) relief cap is a flat 10% capital gain, never PAYE-banded.
Section CGTA §36(2)
Last verified against the gazetted Act text: 12 July 2026.
Zero-rated and VAT-exempt goods/services
Basic food, medicine, education, exports, and the other listed categories attract no VAT at all.
Section NTA 2025 §186/§187
Last verified against the gazetted Act text: 11 August 2026.
Small-business VAT exemption
Turnover not exceeding ₦50,000,000 AND fixed assets under ₦250,000,000 — both conditions required. Professional-services businesses are excluded outright, regardless of turnover.
Section NTAA §22(4) / §147
Turnover floor and default rate
Turnover under ₦12,000,000 owes no presumptive tax. At or above that floor, 1% of turnover is owed by default, with an option to opt out and file under full self-assessment instead.
Section NTA §29 / Nigeria Presumptive Tax Regulations 2026
Allowable deduction test
Business/professional expenses are deductible only if wholly and exclusively incurred in the production of the income — not the broader 'wholly, exclusively, necessarily and reasonably' test some placeholder specs assumed.
Section NTA 2025 §20(1)
Last verified against the gazetted Act text: 29 August 2026.
Capital allowance rates by asset class
A flat annual rate per asset class — 10% buildings/agricultural/mast/intangible/heavy transport, 20% plant/agricultural equipment/furniture, 25% motor vehicle/software — with no initial/annual-allowance split modeled.
Section NTA 2025 First Schedule Part I, Table I
Last verified against the gazetted Act text: 29 August 2026.
Profit computed through the same PAYE bands
Business/professional taxable profit — turnover minus allowable expenses and any capital allowance — runs through the same progressive PAYE bands as employment income, not a distinct schedule.
Section §20(1)/§28/§30/§58
Last verified against the gazetted Act text: 29 August 2026.
Small-company definition
Gross turnover not exceeding ₦50,000,000/year AND fixed assets not exceeding ₦250,000,000 — both conditions required. Professional-services businesses are excluded regardless of turnover.
Section NTA §202
Small-company CIT rate
0% — a full annual CIT return is still required even though nothing is owed.
Section NTA §56
Standard (non-small-company) CIT rate
30% of total profits, for any company that doesn't qualify as a small company.
Section NTA §56
Development Levy
4% of assessable profits — a distinct, earlier-stage base than "taxable profit" — for any company other than a small company or a non-resident company.
Section NTA §59(1)
Large-company/multinational-group minimum effective tax rate
A top-up payment, not a replacement figure, triggered by ₦20,000,000,000-or-more domestic turnover or membership of a multinational-enterprise group of any size.
Section NTA §57
Rates by transaction type
5% professional/consultancy fees, 5% technical services, 10% rent, 2% general contracts/goods supply — identical for corporate and non-corporate resident recipients.
Section Deduction of Tax at Source (Withholding) Regulations 2024, First Schedule
Remittance deadline
Due the 21st of the month following the month of payment; missing it triggers a failure-to-remit penalty.
Section NTAA 2025 §107(1)
Last verified against the gazetted Act text: 2 August 2026.
TaxLane's bulk Payroll calculator applies the same 2026 PAYE bands to each employee individually — see PAYE's citations above.
New-regime (2026) termination-benefit treatment
The excess of a termination benefit over its relief cap is aggregated into ordinary taxable income and taxed at the same progressive PAYE bands as everything else — not a separate flat-rate charge.
Section NTA 2025 §50(2)/§28(2)(a)(v)/§58
Pre-2026 (old-regime) termination-benefit treatment
Old regime only: a termination benefit's excess over its (lower, ₦10,000,000) relief cap is a flat 10% capital gain, never PAYE-banded.
Section CGTA §36(2)
Last verified against the gazetted Act text: 12 July 2026.
Employer pension and NHIS contributions
10% of pensionable pay (pension) and 10% of basic salary (NHIS).
Section Pension Reform Act 2014
Employer NSITF contribution
1% of gross pay — no headcount or turnover threshold; applies to every employer.
Section Employees' Compensation Act 2010 §33/§73
Last verified against the gazetted Act text: 22 July 2026.
Employer ITF contribution
1% of gross pay. A reported 5-or-more-staff/₦50,000,000-turnover applicability threshold is not enforced here — this calculator has no employee-count or turnover input to check it against.
Section LFN 2004 §6
Last verified against the gazetted Act text: 22 July 2026.
Employer's annual return of emoluments (Form H1)
File with each State IRS where you have resident staff by 31 January. Late filing carries a ₦100,000 penalty for the first month plus ₦50,000 for each month it continues, per state.
Section NTAA 2025 §14(1) (deadline) / §101 (penalty)
Principal private residence exemption
Property disposals only — can only be claimed once in a lifetime.
Section §51
Last verified against the gazetted Act text: 21 July 2026.
Full reinvestment into Nigerian shares exemption
Share disposals only, and only when the full proceeds are reinvested.
Section §34(1)(a)(iii)
Last verified against the gazetted Act text: 21 July 2026.
Regulated securities-lending transfer exemption
Share disposals only.
Section §34(1)(a)(ii)
Last verified against the gazetted Act text: 21 July 2026.
Small-share-disposal exemption
Proceeds under ₦150,000,000 AND gain not exceeding ₦10,000,000 — both conditions required.
Section §34(1)(a)(i)
Last verified against the gazetted Act text: 21 July 2026.
Company disposals
The gain is folded into total profits and taxed at the company's existing CIT rate — there's no separate company CGT rate.
Section §27(1)/§56
Last verified against the gazetted Act text: 21 July 2026.
Individual disposals
The gain is aggregated into total taxable income, and the whole aggregate is run through the same progressive PAYE bands once.
Section §28(2)(a)(v)/§58
Last verified against the gazetted Act text: 21 July 2026.
Ad valorem rates by instrument type
Tenancy/lease 0.78%, property conveyance 1.5%, share capital 0.75%, loan capital 0.125%, marketable securities 0.225%.
Section NTA 2025 Ninth Schedule
Last verified against the gazetted Act text: 23 July 2026.
Tenancy/lease exemption ceiling
No duty at all when the annual value is under ₦10,000,000.
Section NTA 2025 §135
Last verified against the gazetted Act text: 23 July 2026.
Electronic transfer duty
A fixed ₦50 duty on transfers/receipts of ₦10,000 or more; none below that threshold.
Section Ninth Schedule item 48 / §185(i)
Last verified against the gazetted Act text: 23 July 2026.
Stamping window
Instruments must be stamped within 30 days after execution.
Section §126
Last verified against the gazetted Act text: 23 July 2026.
Tenancy/lease ad valorem duty
Tenancy/lease agreements attract ad valorem duty under the Ninth Schedule.
Section NTA 2025 §124
Last verified against the gazetted Act text: 23 July 2026.
Administering authority
Genuinely disputed between the Nigeria Revenue Service (NRS) and State Internal Revenue Services, with no per-instrument carve-up in the gazetted text — confirm which authority to pay before paying.
Section NTAA 2025 §3(1)(b)(ii)/§87(1)
Last verified against the gazetted Act text: 23 July 2026.
ECOWAS CET bands
Five bands by goods category — 0%/5%/10%/20%/35% — confirmed against Customs' own published CET launch document.
Section ECOWAS Common External Tariff
Last verified against the gazetted Act text: 31 August 2026.
FCS levy
4% of FOB value — the current-in-force levy replacing the older 1% CISS charge, applied to FOB, not CIF.
Section Nigeria Customs Service Act 2023 §18(1)(a)
Last verified against the gazetted Act text: 31 August 2026.
Surcharge, ETLS & import VAT rates
7% surcharge on the computed duty amount, 0.5% ETLS on CIF, and 7.5% import VAT on the cumulative CIF + duty + surcharge + ETLS + FCS total — confirmed against the live government trade portal's own labels and arithmetic, not a gazetted section number.
Section Nigeria's official Trade Information Portal
Last verified against the gazetted Act text: 31 August 2026.
Employee and employer pension contribution rates
8% of pensionable pay (basic + housing + transport) from the employee, 10% from the employer.
Section Pension Reform Act 2014
NHF as a chargeable-income deduction
Employee NHF contributions (alongside pension and NHIS) are deductible from chargeable income, carried forward from the old PITA regime.
Section NTA 2025 §30(2)(a)
Employee NHF contribution rate
2.5% of basic salary, employee-only — voluntary for private-sector employees and mandatory for public-sector employees since a 2025 NHF Act amendment (no employer-side NHF rate is grounded anywhere in this repo).
Section 2025 NHF Act amendment
Charge rates and rateable-value formula
Charge rates (0.0394% owner-occupied residential, 0.132% owner-occupied plus third-party or industrial, 0.394% commercial) and the land-plus-building rateable-value formula, at government-source confidence.
Section "A.B.C. of Land Use Charge" FAQ PDF
Last verified against the gazetted Act text: 19 September 2026.
Exemptions
Property owned, occupied, and registered to a religious body for worship or religious education; public cemeteries and burial grounds; non-profit educational institutions; and palaces of recognized Obas and Chiefs are fully exempt, forfeitable if put to private or commercial use.
Section Section 12
Last verified against the gazetted Act text: 19 September 2026.
Ogun's own LUAC formula needs a Mill Rate and Property Code Rate that no source — the portal, OGIRS, or independent press — publishes anywhere, so this checker deliberately covers exemptions and the early-payment discount only, never a computed naira bill.
Exemption categories
Six categories exempt from Ogun LUAC: religious worship/education buildings, public or religious cemeteries, recognized public schools, public libraries, recognized Oba/Chief palaces, and any property the Executive Council specifically exempts by Gazette notice. No owner-occupied-residential or pensioner relief exists for Ogun, unlike Lagos.
Section Ogun State LUAC self-service portal FAQ
Last verified against the gazetted Act text: 19 September 2026.
Early-payment discount rate
A flat 25% discount off a LUAC bill you already have, confirmed verbatim from the portal's own FAQ — the deadline it's measured against is not published, so this checker computes the discount value only and always shows an unconfirmed-deadline caveat alongside it.
Section Ogun State LUAC self-service portal FAQ
Last verified against the gazetted Act text: 19 September 2026.
Oyo's own Schedule I publishes a complete, unambiguous charge-rate table by property category — the strongest primary-source outcome of the three Land Use Charge states TaxLane covers, unlike Lagos's competing secondary-source clusters or Ogun's nothing-published outcome — so this calculator computes a full naira estimate, not just an exemption/discount checker.
Charge rate table and rateable-value formula
Eight charge rates by property category (0.125% owner-occupied residential and industrial/health-related, 0.375% commercial and rented residential, 0.0394% vacant land, 0.01% agriculture) and the land-plus-building rateable-value formula, confirmed from the gazetted Law's own Schedule I.
Section Schedule I, Section 6
Last verified against the gazetted Act text: 21 September 2026.
Statutory minimum charge
A hard ₦2,500-a-year floor on the total charge for every non-exempt property, regardless of assessed value — no maximum charge exists anywhere in the Law.
Section Section 7(2)
Last verified against the gazetted Act text: 21 September 2026.
Exemptions
Seven full-exemption categories — religious worship/education property, public cemeteries, non-profit educational institutions, public or non-profit private libraries, palaces of recognized Obas and Chiefs, orphanage/childcare/philanthropic-purpose property, and Oyo State Government or other state-owned property — plus a distinct full pensioner exemption, all forfeitable if the property's use or occupier changes to a non-qualifying one. Other exemptions may apply by Gazette notice at the Governor's discretion — confirm with the Commissioner.
Section Section 8(1)
Last verified against the gazetted Act text: 21 September 2026.
Cited as the "Land Use Charge (With Amendment) Law, 2017" (K.S. Law No. 4 of 2017) — its own gazette title already includes "(With Amendment)", so plain "2017 Law" or a third-party host site's "2020 Law" (a PDF-upload date, not a government one) are both wrong. Unlike Lagos, Ogun, and Oyo's single rate-times-value formula, Kano's Law defines the charge as a sum of four independently scheduled components — Ground Rent, Tenement Rate, Property Tax, and the Infrastructure Maintenance Charge — every rate table published in the Law's own text, the strongest primary-source outcome of the four Land Use Charge states TaxLane covers.
Ground Rent rate table and statutory minimum
Ground Rent (₦/m² of land area, by property type and neighbourhood zone) plus a ₦2,000/plot/year minimum — applied in this calculator to Residential Ground Rent only, a conservative reading of the note's ambiguous placement in the Law.
Section Schedule 1
Last verified against the gazetted Act text: 22 September 2026.
Tenement Rate (Local Government-levied)
A percentage of your property's Open Market Value, levied by the Local Government — 0.25% commercial/industrial, 0.10% residential/agricultural/institutional.
Section Schedule 2
Last verified against the gazetted Act text: 22 September 2026.
Property Tax (State Government-levied)
A separate percentage of the same Open Market Value base, levied by the State Government — 0.15% commercial/industrial, 0.05% residential, 0.10% agricultural/institutional. Added to Tenement Rate above, not an alternative to it.
Section Schedule 3
Last verified against the gazetted Act text: 22 September 2026.
Infrastructure Maintenance Charge/Development Levy
A flat annual fee by property category and tier (₦3,000–₦100,000) — no Agricultural, Institutional, or Recreation/Playground row exists, so those three property types contribute ₦0 to this component.
Section Schedule 4
Last verified against the gazetted Act text: 22 September 2026.
Exemptions
Ten full-exemption categories — religious worship/education property, public cemeteries, public libraries, recognized traditional-ruler palaces, Governor's Gazette exemptions, non-profit sports/recreation property, charitable/benevolent-purpose property, a small owner-occupier residential plot, owner-occupier pensioner property, and owner-occupier property in established bankruptcy — each forfeitable if the property's use changes to a non-qualifying one.
Section Section 9(1)
Last verified against the gazetted Act text: 22 September 2026.
GRA/highbrow-choice-area override
The small-plot exemption doesn't apply if the property sits in a Government Reservation Area (GRA) or an area the Commissioner has designated a 'highbrow choice area', regardless of the plot's actual size.
Section Section 9(2)
Last verified against the gazetted Act text: 22 September 2026.
Cited as the "Ondo State Land Use Charge Law 2014" (Sections 1/27's own wording, no comma) — Law No. 5 of 2014. Unlike Lagos/Oyo/Kano, the gazetted Law never fixes a rate, formula, or zone-boundary map in its own text: Section 7 delegates the annual charge rate entirely to a Commissioner's notice re-gazetted every year, and no such notice was found reachable anywhere checked — the same nothing-published outcome Ogun's own research found. What is fixed and publishable are the exemption categories and the late-payment penalty schedule below.
Exemptions
Seven full-exemption categories — religious worship/education property, public cemeteries, non-profit educational institutions, public libraries, recognized traditional-ruler palaces, State Government-owned property, and any property the Governor specifically exempts by Gazette notice — each forfeited, pro-rated to the non-exempt part of the year, if the property's use or occupier changes.
Section Section 9(1)
Last verified against the gazetted Act text: 22 September 2026.
Discretionary relief
A separate Commissioner-for-Finance-Gazette-notice power to reduce or waive the charge for non-profit sports/recreation property or charitable/benevolent-purpose property owned by any tier of government or a non-profit — distinct from the seven hard exemptions above.
Section Section 9(2)
Last verified against the gazetted Act text: 22 September 2026.
Late-payment penalty schedule
The charge payable increases by 25% between 45-75 days late, 50% between 75-105 days late, and 100% between 105-135 days late, measured from the demand notice's due date — a genuinely fixed, publishable schedule, unlike the base charge rate itself.
Section Section 23(1)
Last verified against the gazetted Act text: 22 September 2026.
Appeal deposit
Disputing an assessed charge requires depositing 25% of the disputed amount to the State's Assessment Appeal Account before an appeal proceeds.
Section Section 18(1)(c)(i)
Last verified against the gazetted Act text: 22 September 2026.
Cited from the Enugu State Land Use Charge Law, 2016 (No. 7 of 2016, as amended by the Land Use Charge (Amendment) Law, 2017, No. 14 of 2017), ESIRS's own hosted copy of the primary source. Section 7(1) sets a Lagos-shaped formula — LUC = M x [(LA x LV) + (BA x BV x PCR)] — but all four inputs (Mill Rate, Land Value, Building Value, Property Code Rate) are set administratively, and no rate notice implementing them was found reachable anywhere checked, including ESIRS's own site — the same nothing-published outcome Ogun's and Ondo's own research found. What is fixed and publishable are the exemption categories and the late-payment penalty schedule below.
Exemptions
Six full-exemption categories — religious worship/education property, cemeteries and burial grounds, recognized non-profit educational institutions, public libraries, the official palace of a recognized Igwe, and any property the Governor specifically exempts by Gazette notice.
Section Section 9(1)
Last verified against the gazetted Act text: 24 September 2026.
Discretionary relief
A separate discretionary-relief power to reduce or waive the charge for non-profit sports/recreation property or charitable/benevolent-purpose property owned by any tier of government or a non-profit — distinct from the six hard exemptions above.
Section Section 9(2)
Last verified against the gazetted Act text: 24 September 2026.
Late-payment penalty schedule
The charge payable increases by 10% between 45-75 days late, 20% between 75-105 days late, and 30% between 105-135 days late, measured from the demand notice's due date. Past 135 days unpaid, the property becomes liable to receivership, though the 2017 Amendment requires a High Court judge's ex-parte warrant before it can be executed.
Section Section 22(1)
Last verified against the gazetted Act text: 24 September 2026.
Cited from the Edo State Land Use Charge Law, 2023 (assented 6 June 2023), read directly from a 25-page gazette scan hosted by EDOGIS (edogis.org). Unlike Ondo's/Enugu's delegated-to-a-future-notice shape, the Law's own attached Schedule fixes all nine property-category rates and the full two-method depreciation table directly in its text — the strongest primary-source outcome alongside Kano's own Schedule-based Law. What's not published anywhere reachable is a per-neighbourhood land/building benchmark-value table, the same gap every prior full-estimator state's own research has reported.
Annual Charge Rate Schedule (nine property categories)
Seven property categories carry a published rate from 0.025% (vacant/undeveloped land) to 0.375% (commercial premises); two further categories — government-owned property (excluding rentals) and senior citizens' owner-occupied residential (70+) — are marked fully exempt right in this same Schedule, not the Law's separate exemptions section.
Section "LAND USE CHARGE ANNUAL RATE"
Last verified against the gazetted Act text: 25 September 2026.
Depreciation Rate (building age or condition)
An age-based table (1% for a 0–5-year-old building, stepping down to 0.1% for 46–50 years) for buildings registered in the State Lands Registry, or a condition-based table (New 5% down to Dilapidated 50%) for buildings that are not.
Section "Land Use Charge (Depreciation Rate)"
Last verified against the gazetted Act text: 25 September 2026.
Exemptions
Five full-exemption categories — religious worship property, public cemeteries and burial grounds, public libraries, recognized traditional-ruler palaces, and any property the Governor specifically exempts by Gazette notice — each forfeitable if leased out to a private entity for revenue generation.
Section Section 13(1)
Last verified against the gazetted Act text: 25 September 2026.
Discretionary partial relief
A separate, no-fixed-percentage discretionary power to reduce or waive the charge for non-profit-occupied property, community sports/recreation property, or charitable/benevolent-purpose property owned by a non-profit — distinct from the five hard exemptions above.
Section Section 13(2)
Last verified against the gazetted Act text: 25 September 2026.
Cited from the Anambra Property and Land Use Charge Law, 2011, plus AIRS's own dated FAQ postings (2026-08-17 and 2026-09-14, read directly from the agency's own hosted images). AIRS's FAQ confirms property assessments use "the approved assessment rates" without ever stating a figure across 23 pages of otherwise-detailed procedural content — the same nothing-published outcome Ondo's and Enugu's own research found — so this page checks a commonly-reported exemption category and the late-payment penalty schedule below, not a naira estimate. Unlike every other state LUC checker in this series, the exemption category list is sourced only from one secondary legal-commentary source (elawfirm.ng), not the gazetted Law text or AIRS's own FAQ, which confirms exemptions exist but names none — reflected on-page as a two-way possibly-exempt/no-category-matched pointer, never a confident verdict.
Exemptions (secondary source only, not primary-confirmed)
Six commonly-reported categories — religious worship/education property, non-profit cemeteries and burial grounds, certified non-profit health/educational institutions, public libraries, recognized traditional-ruler palaces, and any property the Governor specifically exempts by Gazette notice. AIRS's own FAQ confirms exemptions exist under the Law but does not enumerate them.
Section elawfirm.ng
Last verified against the gazetted Act text: 26 September 2026.
Late-payment penalty schedule
2.5% per month for up to three months late, measured from the demand notice's due date — so 2.5% at one month, 5% at two months, 7.5% at three months. Past three months unpaid, the property becomes liable to further enforcement measures under the Law, including the appointment of a receiver.
Section "FAQs on APLUC," 2026-09-14 posting
Last verified against the gazetted Act text: 26 September 2026.
Cited from the Imo State Land Use Charge Law No. 6 of 2020 (assented 8 May 2020), read directly from a 23-page gazette scan hosted at axxpoint.imostate.gov.ng. Unlike Ondo's/Enugu's/Anambra's delegated-to-a-future-notice shape, the Law's own Second and Third Schedules fix the Relief Rate, Charge Rate, and Depreciation Rate directly in its text as real numbers — three of the formula's four moving parts, on stronger schedule-completeness footing than Lagos or Ogun specifically. What's not published anywhere reachable is a per-neighbourhood land/building benchmark-value table, the same gap every prior full-estimator state's own research has reported. The Second Schedule itself carries one internal inconsistency worth flagging: its Minimum Land Use Charge row lists ₦3,000 in the Rate column but ₦5,000 in the Remarks column for the same item — this calculator uses the more specific ₦5,000 figure.
Second Schedule: Land Use Charge Annual Relief Rate
A 40% General Relief applies to every LUC-liable property as a floor. Property owners and lessees of 10 or more years can additionally combine six specific reliefs — Persons with disability (10%), Aged Persons 70+ (10%), Property age 25+ years (10%), Long occupation 12+ years (5%), Federal/other State Government property that doesn't generate revenue (20%), and Partial Relief for non-profit-making property (20%) — plus a separate 15% discount for paying within 15 days of the Demand Notice. A separate 100% relief applies to owner-occupied pensioners (60+).
Section Second Schedule
Last verified against the gazetted Act text: 27 September 2026.
Third Schedule: Annual Charge Rate (eight property categories)
Six categories carry a published rate from 0.076% (Owner-Occupied Residential, and Vacant Properties/Open Empty Land) up to 0.76% (Residential Property with no owner in residence, and Commercial Property); two further categories — Owner-Occupied Pensioner's Property (60+) and Imo State Government Properties — are marked fully exempt right in this same Schedule.
Section Annual Charge Rate on Property
Last verified against the gazetted Act text: 27 September 2026.
Third Schedule: Depreciation Rate (building age)
Ten five-year bands: 1% for a 0–5-year-old building, stepping down by 0.1 percentage points every five years to 0.1% for buildings 46–50 years old. The Law does not address buildings older than 50 years; this calculator floors any older building at the last published rate.
Section "Age of building as a determinant of Depreciation Rate"
Last verified against the gazetted Act text: 27 September 2026.
Exemptions
Seven full-exemption categories under Section 13(1) — religious worship/education property, public cemeteries and burial grounds, registered non-profit educational institutions, public or certified non-profit private libraries, Governor Gazette exemptions, palaces of recognized Ezes and Chiefs, and Autonomous Community Halls — each forfeitable if leased to a private entity for revenue generation.
Section Section 13(1)
Last verified against the gazetted Act text: 27 September 2026.
Cited from the Kogi State Land Use Charge Law, 2024 (gazetted 13 June 2024), read directly from a 21-page gazette PDF hosted at irs.kg.gov.ng with a clean embedded text layer. The strongest primary-source outcome of any state LUC research pass in this series so far: the Law's own Section 8(2) "Annual Charge Rates Notice 2024," printed in the same gazette, fixes the Relief Rate, Charge Rate, and Depreciation Rate directly as real numbers — all four of the formula's moving parts bar the per-square-metre land/building value, which remains valuer-assessed with no published table, the same gap every prior full-estimator state's own research has reported.
Annual Charge Rates Notice 2024 (eight property categories)
Six categories carry a published rate from 0.076% (Owner-Occupied Residential, and Vacant Properties/Open Empty Land) up to 0.76% (Residential Property with no owner in residence, and Commercial Property); two further categories — Owner-Occupied Pensioner Residential Property (60+) and Kogi State Government Properties — are marked fully exempt right in this same Notice.
Section Annual Charge Rates Notice 2024
Last verified against the gazetted Act text: 30 September 2026.
Land Use Charge Annual Relief Rate
A 40% General Relief applies to every property liable to pay Land Use Charge, no eligibility gate. Six further reliefs stack on top of it, each independently self-attested with no minimum-ownership-duration requirement: Persons with disability (10%), Aged Persons 70+ (10%), Age of Property 25+ years (10%), Long occupation by Owners 12+ years (5%), Federal and other State Government Properties that don't generate revenue (20%), and Partial Relief under the Land Use Charge Law for non-profit-making property (20%). A separate 100% Pensioner relief (owner-occupied, 60+) matches the Annual Charge Rates Notice's own full exemption for that category.
Section Land Use Charge Annual Relief Rate
Last verified against the gazetted Act text: 30 September 2026.
Land Use Charge Depreciation Rate (building age)
Ten five-year bands: 1% for a 0–5-year-old building, stepping down by 0.1 percentage points every five years to 0.1% for buildings 46–50 years old. The Law does not address buildings older than 50 years; this calculator floors any older building at the last published rate.
Section Land Use Charge Depreciation Rate
Last verified against the gazetted Act text: 30 September 2026.
Early-payment discount
Three mutually exclusive tiers, all measured from receipt (not issue) of the Demand Notice: 15% within 5 days, 10% within 15 days, or 5% within 25 days.
Section Section 14(5)
Last verified against the gazetted Act text: 30 September 2026.
Minimum charge
No property liable to the charge pays less than ₦5,000, explicitly "irrespective of any relief granted" — unlike Imo's own Second Schedule, which lists two conflicting minimum-charge figures in the same row, Kogi's figure is unambiguous. No maximum charge or cap exists anywhere in the gazette.
Section Minimum Land Use Charge
Last verified against the gazetted Act text: 30 September 2026.
Exemptions
Seven full-exemption categories under Section 12(1) — religious worship/education property, public cemeteries and burial grounds, a Director-General-certified non-profit educational institution, public libraries, Governor Gazette exemptions, palaces of recognized Obas and Chiefs, and community property used solely for community meetings and activities. Owner-occupied Pensioners (60+) and Kogi State Government properties are separately exempt via the Annual Charge Rates Notice itself.
Section Section 12(1)
Last verified against the gazetted Act text: 30 September 2026.
Cited from the Kwara State Land Charge Law, 2009 (assented 29 July 2009), read directly from kwaralaws.ng's reproduction of the Law's full text, plus the Kwara Geographic Information Service (KWGIS)'s own published fee schedule (kwarastate.gov.ng, PDF metadata: authored "Kwara-GIS," created 2022-11-07). Genuinely simpler formula than every other state LUC calculator in this series — `LC = M × (LA × LV)`, no building-area or building-value term at all. Residential/Religion, Commercial/Industrial, and Petroleum all use a published, zone-selected land value rather than a self-reported one, a first for this calculator family. No minimum/maximum charge or early-payment discount is confirmed anywhere in the Law's text or either fee-schedule document.
Charge rate (M) and zone-based land value (LV): Residential/Religion, Commercial/Industrial, Petroleum
Residential/Religion and Commercial/Industrial share the same four-zone land-value table (Old GRA, Muritala & Taiwo Oke Major Road, other Ilorin Central LGA locations, other LGAs); Petroleum uses its own five-zone table, each zone expressed as a percentage of Zone A.
Section revenue code 12020447 (GIS)
Last verified against the gazetted Act text: 30 September 2026.
Agricultural: per-hectare banded schedule
A structurally distinct progressive/marginal per-hectare schedule, not the `M × (LA × LV)` formula — confirmed against the source's own printed cumulative figures exactly at every band boundary through 1,000 hectares, where TaxLane caps its own modeled schedule.
Section "Absolute Land Charge" and "Cummulative Land Charge" columns
Last verified against the gazetted Act text: 30 September 2026.
Exemptions
Five categories: religious-body property used exclusively for public worship (with Certificate of Occupancy and town-planning approval), public/government cemeteries and burial grounds, public libraries, palaces of recognized Emirs/Obas/Chiefs, and any property the Governor specifically exempts by Gazette notice.
Section Section 7(1)
Last verified against the gazetted Act text: 30 September 2026.
Cited from the Kaduna State Tax (Codification and Consolidation) Law, 2020, downloaded directly from KADIRS's own site (kadirs.kdsg.gov.ng). Structurally the simplest state LUC calculator in this series alongside Kwara's own single-value shape — a flat percentage of one user-supplied value, no land-area, building-area, or depreciation term at all. Two independent 2026 news sources report this Law was repealed and replaced by the Kaduna State Tax (Consolidation) Law, 2025; that newer law's own text was not found anywhere reachable, and KADIRS's own site was still serving the 2020 text, unchanged, as of this research — see the calculator's own disclaimer for the full currency caveat.
First Schedule, Part V rate table (five property categories)
Owner-Occupier Residential 0.05%, Residential Property without Owner in Occupation 0.5%, Commercial Property 0.5%, Industrial Property 0.25%, and Vacant/Open Empty Land 0.5% — each a flat percentage of assessed property value (or estimated open market value for vacant land), with no published KADGIS per-square-metre or per-zone land-value table to draw from instead.
Section First Schedule, Part V
Last verified against the gazetted Act text: 30 September 2026.
Exemptions
Seven categories under Section 69: religious-body property used exclusively for public worship or religious education; cemeteries and burial grounds; a Director-General-certified non-profit educational institution; public libraries; Governor Gazette exemptions; palaces and official residences of graded Emirs, Chiefs, and District Heads; and Director-General KADGIS discretionary (by Gazette Order) full or partial relief for community sports/recreation, charitable-purpose, or public-use Government property.
Section Section 69
Last verified against the gazetted Act text: 30 September 2026.
Early-payment discount
A discount exists for payment within 15 days of receiving a demand notice, but the Law delegates its percentage to the Director-General KADGIS's own per-demand-notice discretion rather than fixing a rate in the statute itself — no figure can be hard-coded here.
Section Section 71(5)
Last verified against the gazetted Act text: 30 September 2026.
No minimum charge, no LUC-specific penalty schedule
Confirmed absent from Part VIII and the First Schedule — independently corroborated by a LoGRI/University of Toronto policy brief naming this exact gap as an active administrative problem. The Law's only generally-applicable late-payment provisions (Section 123's 50%-of-revenue-due offence provision, Section 36(3)'s general 10%-plus-interest addition) cover all State/LG revenue, not Land Use Charge specifically.
Section Section 123
Last verified against the gazetted Act text: 30 September 2026.
The currency caveat
Two 2026 news sources report this Law was repealed and replaced by the Kaduna State Tax (Consolidation) Law, 2025 (signed 2026-04-11); KADIRS's own website, checked five-plus months after the reported repeal, is still serving the 2020 text — including a copy relabelled with the new law's name, byte-identical to the original. Cited here as "Kaduna State Tax (Codification and Consolidation) Law, 2020, Section 64 and First Schedule Part V, as administered by KADIRS" rather than asserted as the permanently current statute.
Section Section 64 and First Schedule Part V
Last verified against the gazetted Act text: 30 September 2026.
Cited from the Borno State Internal Revenue Service (Re-establishment, Harmonization and Administration) Law, 2020, Part XII, read directly from pfm.bo.gov.ng's own PDF. This calculator estimates Ground Rent only — the one component of the Law's four-concept "Land Use Charge" bundle (property tax, ground rent, tenement, and other land rates) with a published, hard-codable rate. The ad valorem Tenement Rate concept lives under a separate Part of the same Law (Part XV, Schedule 4) and is assessed per-Local-Government-Area, the same LGA-fragmented shape this series has always excluded Rivers/FCT/Yobe for, so it is out of scope here too.
Ground Rent rate table (seven property categories)
Five per-m²-per-year rates (Residential ₦2, Commercial ₦12, Industrial ₦25, Farmland/Agric ₦0.50, Institution ₦3) plus two flat annual fees unaffected by area (Petroleum Filling Station ₦30,000, Corner Shop ₦5,000) — independently corroborated by a second, later government instrument (BOGIS's 2022 Land Use Regulations).
Section Schedule 2, item 2
Last verified against the gazetted Act text: 1 October 2026.
Exemptions
Six full-exemption categories: property owned and occupied by a religious body and used exclusively for public worship or religious education; cemeteries and burial grounds; a recognized/registered non-profit educational institution certified by the Commissioner for Finance; public libraries; any property the Governor specifically exempts by notice in the State Gazette; and palaces of graded Emirs and Chiefs in the State.
Section Section 104(1)
Last verified against the gazetted Act text: 1 October 2026.
Discretionary partial relief
Two categories — a non-profit sports/recreation body, and a charitable/benevolent-purpose property owned by government or a non-profit — but the Law fixes no relief percentage; it's Commissioner-for-Finance discretion, case by case, not a computed reduction.
Section Section 104(2)
Last verified against the gazetted Act text: 1 October 2026.
No fixed early-payment discount
The Commissioner for Finance may reduce the charge for payment within 15 days of the demand notice, but the Law leaves the discount's percentage to be specified per demand notice rather than fixing one in the statute itself — same shape as Oyo's and Kaduna's own discounts.
Section Section 106(6)
Last verified against the gazetted Act text: 1 October 2026.
Ground Rent late-payment penalty
A flat 5% "Penal Rate" of Annual Ground Rent, published directly beneath the Schedule 2 rate table — a single-tier penalty, not graduated by lateness.
Section Schedule 2
Last verified against the gazetted Act text: 1 October 2026.
General late-payment penalty for other charges under the Law
10% of the amount due, plus interest at the Central Bank of Nigeria's prevailing monetary policy rate, from the due date until paid — a Law-wide provision, not Land-Use-Charge-specific, but nothing in Part XII overrides it.
Section Section 62(1)
Last verified against the gazetted Act text: 1 October 2026.
Tenement Rate — out of scope
The genuine ad valorem "Tenement Rate" concept in this Law lives entirely under a different Part (Part XV) from Ground Rent, assessed per-Local-Government-Area with each council setting its own rate — no ad valorem tenement line item exists anywhere in Schedule 2, the schedule the Law itself names as the source of the actual Land Use Charge rate.
Section Schedule 4, Section 131(3)
Last verified against the gazetted Act text: 1 October 2026.