Nigeria · Lagos State only

Calculate from the notice, not from a guessed rate.

Use an official assessed value—or rebuild section 7’s component formula—then enter the annual rate and any discount shown on the current Lagos demand notice.

Lagos State jurisdictionDemand-notice inputs requiredNo Abuja or other-state benchmark rates

Build a notice-driven calculation

Do not enter an address, owner name, payer ID or property identifier. Copy only numeric values and rates from the current official assessment.

Verified under the 2020 law through 23 July 2026.
Use the official assessed value, not an asking price.
The 2020 notice permits 0%–3.5%; this tool does not choose the rate.
Keep 0 unless the current notice grants a discount.

Formula provenance

Assessed value = [(LA × LR) + (BA × BR × DR)] × RR
Annual LUC = assessed value × CR

LA is land area; LR is the official neighbourhood land rate; BA is developed floor area; BR is the official construction value; DR is the depreciation factor; RR is the applicable relief factor; CR is the annual charge rate.

Jurisdiction and rate boundary

This tool covers Lagos only. It does not estimate Abuja, Kano, Rivers, Ogun, Oyo or another state. The 2020 law allows the Commissioner to set and review rates. Your current assessment and demand notice are the source for valuation inputs, classification, rate and discount.

Source mismatch: the live Lagos portal currently mentions a 15% discount within 15 days but still describes its legitimacy under the repealed 2001 law. The 2020 law instead permits the discount specified on the demand notice. This calculator therefore does not prefill 15%.

Excluded decisions

No automatic exemption, senior-citizen status, disability relief, late-payment penalty, arrears, receivership, appeal deadline, title cost, Certificate of Occupancy fee or payment channel is calculated. Confirm those facts directly with the Lagos Ministry of Finance.

Privacy

No input is stored, put in the URL, sent to analytics, AI or an API. Copy, CSV, JSON and PDF are generated locally. Exported files contain property values, so keep them private.

Payment and disputes

Use the bill and payment links on the official LUC portal. The law provides for a demand notice and an Assessment Appeal Tribunal. Do not pay from an unverified link or treat this calculator as proof of payment or a formal objection.

Lagos Land Use Charge questions

Why does the calculator not supply a residential rate?

The 2020 law’s rate notice states a range of 0%–3.5%, while the Commissioner sets the applicable rate. A current demand notice is safer than copying an old public FAQ or a third-party rate table.

Can I use this for another Nigerian state?

No. Other states and local governments can use different legal instruments, valuation bases and charges. This route is a Lagos-only planner.

Does this decide whether a retiree is exempt?

No. Exemption depends on statutory and factual conditions. Use the official portal guidance and obtain confirmation for the specific property.