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The short answer
Outside Lagos, property owners usually face one or more of three charges: ground rent on land held under a right of occupancy, tenement rates collected by local governments, and, in states that have merged them, a single land use charge. Abuja enforces ground rent through AGIS, Benue renamed tenement rate, property tax and ground rate as a land use charge, and Plateau and Ekiti list land use charges in their revenue laws. Amounts vary by state and property, so the bill from the state or council is the only reliable figure.
Lagos gets most of the attention because its Land Use Charge is large and well publicised; our Lagos guide covers it. But a house in Enugu, a plot in Abuja or a family compound in Jos carries its own charges, and owners abroad are often the last to hear about arrears.
The three kinds of charge
- Ground rent
- An annual rent, typically to the state, or in Abuja the FCT Administration, for land held under a statutory right of occupancy, such as land with a C of O.
- Tenement rate
- A local government rate on buildings. The Taxes and Levies (Approved List for Collection) Act lists tenement rates among the items local governments may collect.
- Land use charge
- A consolidated state charge. Lagos combines ground rent, tenement rate and neighbourhood improvement charge into one bill, and several states have followed with their own laws.
The same Act lists 20 local government items, including shops and kiosk rates and tenement rates, and says only the appropriate tax authority may collect a listed tax. Whether the 2025 federal tax laws replaced it was not confirmed on the pages we read.
What selected states show
| Place | What the source shows | Source date |
|---|---|---|
| Abuja (FCT) | Enforcement of ground rent arrears on developed and undeveloped plots, C of O fees and land-use change fees; sanctions include fines, revocation and naming defaulters; owners check status and clear arrears through AGIS | Jan 2026 |
| Benue | Tenement rate, property tax and ground rate renamed Land Use Charge, amount by size and type of property; part of a harmonised list | Oct 2022 |
| Plateau | C of O guidance cites the Land Use Charges Law 2021 and payment into the state IRS account at any commercial bank | Dec 2023 |
| Ekiti | The state IRS portal lists Land Use Charge among its revenue heads, payable online, through Remita or at designated banks | Live, Oct 2026 |
For other states, check the state internal revenue service's website and the land agency (often a GIS agency) for a land use charge or ground rent page, and ask the local government council about tenement rates.
Abuja in more detail
The FCT Administration announced enforcement in January 2026 against ground rent arrears, unpaid C of O fees from holders of letters of intent, and land-use changes such as residential to commercial without approval. It said revoked land would be reallocated and that forged receipts would be prosecuted. No amounts or deadline were given in the report we read, only a grace period. If you hold Abuja land, look up the plot on AGIS and clear arrears before they become grounds for revocation; our guide to Abuja ground rent arrears covers the process.
Why owners abroad fall behind
- Bills go to the property, not to you, and a caretaker may not pass them on.
- Undeveloped plots receive no post at all, but ground rent still accrues.
- Family property is billed to a parent who has died, and nobody updates the record.
- Receipts are kept by whoever paid, and are lost when you need them for a sale.
Worked example (illustration only)
Ada in Dublin owns a let house in Enugu and an undeveloped plot in Abuja. Each year she checks the Abuja plot on AGIS, asks her tenant to photograph any council or state notice that arrives at the house, and pays from abroad through the official channel on each bill. If a bill of ₦60,000 (example) went unpaid for four years, she would face at least ₦240,000 of arrears before any penalty, and in Abuja the risk of revocation.
Steps for owners abroad
- List every property and plot, with the state, local government and title number.
- For each, find the authority: FCT (AGIS), state IRS or land agency for ground rent or land use charge, local government for tenement rates.
- Ask someone in Nigeria, or the agency online, for current bills and any arrears.
- Pay only through the channels on the official bill or portal, never into a personal account.
- Keep every receipt with the title documents; buyers and lawyers ask for them.
- Watch for unofficial collectors. Only the appropriate authority may collect a listed tax.
Where Pryme fits
Most state portals accept payment from a naira bank account. A Pryme account holds naira alongside foreign currency, and you can send naira to the account on an official bill using its reference. Managing tenants and collecting rent from abroad is covered in our landlord guide.
Questions people ask
Do I pay property tax in Abuja?
Abuja collects ground rent through the FCT Administration, with status and arrears checked on AGIS. In January 2026 it began enforcing arrears, with revocation among the sanctions.
What is tenement rate in Nigeria?
A local government rate on buildings. Tenement rates are on the federal approved list of items local governments may collect.
Is there land use charge outside Lagos?
Yes, in some states. Benue renamed its tenement rate, property tax and ground rate as land use charge, and Plateau and Ekiti list land use charges in their revenue arrangements.
Can my property be revoked for unpaid ground rent?
In Abuja, revocation is among the sanctions the FCT Administration listed in January 2026 for arrears.
Sources
- Taxes and Levies (Approved List for Collection) Act (PLAC) · accessed Oct 2026
- Nigeria Housing Market: FCTA commences enforcement of ground rent and land use fee collections (Jan 2026) · accessed Oct 2026
- Peoples Gazette: Telephone users, cable subscribers, land owners to pay tax in Benue (5 Oct 2022) · accessed Oct 2026
- Plateau State: Guide and procedures for obtaining a C of O (28 Dec 2023) · accessed Oct 2026
- Ekiti State Internal Revenue Service portal · accessed Oct 2026
- BusinessDay: Lagos simplifies diaspora Land Use Charge with online platform (13 Oct 2025) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.