Commercial and special buildings cover a wide range, from shops and hotels to filling stations, masts and airports. Each type has its own rate, and some are charged by something other than building volume. The tables below list every type in the schedule.
Commercial and special buildings in 1st class urban areas
| Type | Rate | Minimum rate | Amendment | Revalidation |
|---|---|---|---|---|
| Warehouse | ₦400 per m³ | ₦1,000,000 | ₦84,000 | ₦156,000 |
| Hotel | ₦400 per m³ | ₦1,500,000 | ₦500,000 | ₦500,000 |
| Eatery | ₦400 per m³ | ₦1,000,000 | ₦500,000 | ₦500,000 |
| Industry (large scale) | ₦400 per m³ | ₦1,500,000 | ₦700,000 | ₦700,000 |
| Gas filling station | ₦450,000 per pump | ₦1,500,000 | ₦1,000,000 | ₦1,000,000 |
| Town hall | ₦300 per m³ | ₦375,000 | ₦150,000 | ₦156,000 |
| Hostel | ₦300 per m³ | ₦1,000,000 | ₦1,000,000 | ₦1,000,000 |
| Park or golf course | ₦400 per m³ | ₦1,500,000 | ₦2,000,000 | ₦2,000,000 |
| Block of shops (1 to 5 shops) | ₦250 per m³ | ₦307,800 | ₦150,000 | ₦150,000 |
| Block of shops (above 5 shops) | ₦300 per m³ | ₦600,000 | ₦250,000 | ₦250,000 |
| Block of shops (two or more floors) | ₦400 per m³ | ₦1,200,000 | ₦500,000 | ₦500,000 |
| Mast | ₦2,000,000 (fixed) | None listed | ₦500,000 | ₦500,000 |
| Airport | ₦1,000 × land area | None listed | ₦2,000,000 | ₦2,000,000 |
| Airstrip | ₦1,000 × land area | None listed | ₦2,000,000 | ₦2,000,000 |
| Jetty or container | ₦400 per m³ | None listed | ₦1,050,000 | ₦1,050,000 |
| Terminal | ₦400 per m³ | None listed | ₦1,050,000 | ₦1,050,000 |
| Bank | ₦400 per m³ | ₦2,000,000 | ₦600,000 | ₦600,000 |
| ATM | ₦400 per m³ | ₦451,800 | Not listed | Not listed |
| Church | ₦400 per m³ | ₦417,600 | ₦72,000 | ₦180,000 |
| Hospital | ₦200 per m³ | ₦426,600 | ₦72,000 | ₦180,000 |
| Private institution | ₦200 per m³ | ₦407,700 | ₦135,000 | ₦210,000 |
| Government building | ₦200 per m³ | ₦453,600 | ₦105,000 | ₦210,000 |
| Shopping office complex | ₦400 per m³ | ₦1,200,000 | ₦105,000 | ₦420,000 |
| Market | ₦400 per m³ | None listed | ₦315,000 | ₦525,000 |
| Petrol filling station | ₦350,000 per pump | ₦1,500,000 | ₦600,000 | ₦600,000 |
| Lube bay | ₦350,000 per CM | ₦1,350,000 | ₦320,000 | ₦320,000 |
| Piggery or poultry (livestock) | ₦350 per m³ | ₦696,000 | ₦100,000 | ₦156,000 |
| Sand mining site, retaining walls and structures at river bank | ₦400 per m³ | ₦1,500,000 | ₦500,000 | ₦500,000 |
| Signage and installation | ₦350,000 (fixed) | None listed | Not listed | Not listed |
Commercial and special buildings in 2nd class urban areas
| Type | Rate | Minimum rate | Amendment | Revalidation |
|---|---|---|---|---|
| Warehouse | ₦400 per m³ | ₦1,000,000 | ₦84,000 | ₦156,000 |
| Hotel | ₦400 per m³ | ₦1,500,000 | ₦500,000 | ₦500,000 |
| Eatery | ₦400 per m³ | ₦1,000,000 | ₦500,000 | ₦500,000 |
| Industry (small scale) | ₦300 per m³ | ₦520,500 | ₦54,600 | ₦78,000 |
| Petrol filling station | ₦450,000 per pump | ₦1,500,000 | ₦1,000,000 | ₦1,000,000 |
| Gas plant | ₦450,000 per pump | ₦1,500,000 | ₦1,000,000 | ₦1,000,000 |
| Town hall | ₦300 per m³ | ₦375,000 | ₦150,000 | ₦156,000 |
| Hostel | ₦300 per m³ | ₦1,000,000 | ₦1,000,000 | ₦1,000,000 |
| Park or golf course | ₦400 per m³ | ₦1,500,000 | ₦2,000,000 | ₦2,000,000 |
| Block of shops (1 to 5 shops) | ₦250 per m³ | ₦307,800 | ₦150,000 | ₦150,000 |
| Block of shops (above 5 shops) | ₦300 per m³ | ₦600,000 | ₦250,000 | ₦250,000 |
| Block of shops (two or more floors) | ₦400 per m³ | ₦1,200,000 | Unclear in schedule | Unclear in schedule |
| Market | ₦300 per m³ | None listed | ₦210,000 | ₦210,000 |
| Mast | ₦2,000,000 (fixed) | None listed | ₦500,000 | ₦500,000 |
| Airport | ₦1,000 × land area | None listed | ₦2,000,000 | ₦2,000,000 |
| Airstrip | ₦1,000 × land area | None listed | ₦2,000,000 | ₦2,000,000 |
| Jetty or container | ₦400 per m³ | None listed | ₦1,050,000 | ₦1,050,000 |
| Terminal | ₦400 per m³ | None listed | ₦1,050,000 | ₦1,050,000 |
| Bank | ₦400 per m³ | ₦2,000,000 | ₦600,000 | ₦600,000 |
| ATM | ₦400 per m³ | ₦451,800 | Not listed | Not listed |
| Lube bay | ₦350,000 per CM | ₦1,350,000 | ₦320,000 | ₦320,000 |
| Hospital | ₦200 per m³ | ₦426,600 | ₦72,000 | ₦180,000 |
| Church | ₦400 per m³ | ₦417,600 | ₦72,000 | ₦180,000 |
| Private institution | ₦200 per m³ | ₦407,700 | ₦135,000 | ₦210,000 |
| Government building | ₦200 per m³ | ₦453,600 | ₦105,000 | ₦210,000 |
| Shopping office complex | ₦400 per m³ | ₦1,200,000 | ₦105,000 | ₦420,000 |
| Piggery or poultry (livestock) | ₦350 per m³ | ₦696,000 | ₦100,000 | ₦156,000 |
Not everything is charged by volume
- Filling stations are charged per pump.
- Airports and airstrips are charged by multiplying the rate by the area of the land.
- Masts and signage are fixed fees.
Worked example: a petrol filling station
A petrol filling station in a 1st class area is listed at ₦350,000 per pump, with a minimum rate of ₦1,500,000. With 4 pumps the calculation gives ₦1,400,000, which is below the minimum, so the fee is ₦1,500,000. With 6 pumps it gives ₦2,100,000, which is above the minimum, so the fee is ₦2,100,000.
Items to confirm with the planning office
A few entries in the schedule are unclear, and it is worth asking the office before you rely on the figure.
- Market: the schedule states the rate "per block of building", so ask how several blocks are charged.
- Lube bay: the rate is given "per CM", and the unit is not defined.
- Airport and airstrip: the rate is multiplied by the land area, but the schedule does not state the unit.
- Block of shops (two or more floors), 2nd class area: the amendment and revalidation fees are unclear in the schedule.
Choosing the right type
Pick the type that matches the main use of the building. A block of shops, for example, is listed three ways depending on the number of shops and floors: one to five shops, more than five shops, and two or more floors. If your building does not clearly fit one type, ask the office which entry applies.