Akwa Ibom State of Nigeria

Gazette
Published by Authority

No. 1 UYO - 19th March, 2020 Vol. 34

AKWA IBOM STATE NOTICE NO. 1

Page

CONTENT

The following is published as supplement to this Gazette:

AK. S. L. N. No. 1 of 2020 Land Use (fees) Regulations, 2020 B1-B16

 B1

Supplement to Akwa Ibom State of Nigeria Gazette No.1 Vol. 34, dated 19 March, 2020
AK. S. L. No. 1 of 2020 Land Use Act CAP L5
LAND USE ACT CAP L5, Laws of the Federation of
LAND USE (FEE) REGULATIONS, 2020
(1st JANUARY, Commencements.
2020)
IN EXERCISE of the powers coffered on me by section 46(2) of Land Use Act. CAPL5, Laws
of the Federation of Nigeria 2004 and all other powers enabling me in that behalf I,
UDOM GABRIEL EMMANUEL, the Governor of Akwa Ibom State of Nigeria hereby make
the following:
REGULATIONS Fees payable
1. The fees and levies set out in the schedule to these Regulations shall be the fees and Schedule.
levies payable by owners of property in respect of the matters specified in the said
schedule.
Exemptions.
2. (1) Not withstanding the provision of regulation 1 of these regulations,
the Governor may reduce the amount or waive the payment of any fee specified in
the schedule to these regulations.
(2) The following properties shall be exempted from the payment of the
Urban Development Levy specified in the schedule to these regulations:-
a) Property owned by a Religious body and used exclusively for public worship or
Religious education;
b) Cemeteries and burial grounds;
c) Property owned by a recognised and registered institution or an educational
institution certified by the Governor to be non-profit;
d) Property used as a public library;
e) Every palace of a recognised Traditional Ruler in the State; and
f) Every Property owned by the State, Federal or Local Government.
(3) The Governor may grant partial relief from the payment of the Urban
Development Levy to property occupied by a non profit organisation and used
solely for community games, sports, athletics or recreation for the benefit of the
public.
Loss of Exemption
3. A property exempted under these Regulations shall become liable to pay the levy if
the use of the property changes to one which does not qualify for the exemption.
 B2 AK.S.L.N. No 1 of 2020 Land Use Regulations

Assessment 4. (1) The Governor may cause to be undertaken an assessment of all properties for the
of Property purpose of the Urban Development Levy specified in these Regulations.
(2) For the purposes of carrying out the assessment mentioned in sub regulation (1) of
this Regulation, a Lands officer, an Estate Officer or any Estate Surveyor and Valuer
authorised under these Regulations may between the hours of 8.00am and 4.00pm –
a) Enter and assess the property covered by these regulations;
b) Request documents or other information from the owner of such Property.

Demand 5. (1) The Governor may, in each financial year issue demand notice in respect of the fees
Notice. or levies specified in these Regulations.
(2) The demand notice shall be delivered at the address of the person liable to pay the
fees or levy demanded under these regulations.
(3) Where it is impossible to serve demand notice on a person liable to pay, the court
shall on application order substitute service.
(4) Any person served a demand notice in accordance with these regulations shall pay the
assessed fees, levy or rate within thirty days of the receipt of the notice.
6. The Attorney-General may institute legal proceedings against any person who
Legal
proceedings. contravenes any provision of these regulations for the purposes of recovering any amount
owed by such person under these regulations.
Penalty. 7. (1) A person who contravenes any provision of these regulations commits an offence and
is liable on conviction to a fine of Ten Thousand Naira only or to imprisonment for three
months.
Levy 8. The Commissioner responsible for Finance shall establish and maintain fund into which
Development
every Urban Development Levy collected under the regulations shall be paid into for the
Fund.
purposes of developing the Urban areas covered by these regulations.

9. (1) For purposes of the Urban Development Levy, these regulations shall apply only to
Application.
the urban areas specified in the schedule.
(2) For purposes of any other fee or charge these regulations shall apply to both urban
and rural areas.
Delegation. 10. The Governor may delegate any of the powers conferred on him by these regulations to
an appropriate Commissioner.
Revision 11. The Governor may revise the fees, charges, rates and levies specified in these regulations
as he deems necessary.
Revocation.
12. The Lands Regulations 2014 is hereby revoked.
Land Use (Fee) Regulation AK.S.L.N. No 1 of 2020 B5

NO RATE/CHARGE DETAIL OLD RATE NEW RATE

₦ ₦
1 FEES
a) Consent to Assign:
i. Application fees 5,000.00 10,000.00
ii. Approval fees 5% of Assessed Value 5% of Assessed Value

iii. Registration fees 5,000.00 10,000.00

b) Consent to Mortgage:
i. Application fees 5,000.00 10,000.00
ii. Approval fees 2.5% of Loan 3% of Loan
iii. Registration fees 5,000.00 10,000.00
iv. Letter of Consent to 5,000.00 10,000.00
Mortgage
c) Consent to Sublease:
i. Application fees 5,000.00 10,000.00
ii. Registration fees 5,000.00 10,000.00
iii. Approval fees 5% of Dev. 5% of Dev.
d) Consent to Power of Attorney
without consideration:
i. Application fees 5,000.00 10,000.00
ii. Registration 5,000.00 10,000.00
iii. Stamp Duty 10,000.00
e) Consent to Assign between
related parties (without
consideration):
i. Application fees 5,000.00 10,000.00
ii. Approval fees 5,000.00 30,000.00
iii. Registration 5,000.00 10,000.00
iv. Stamp Duty 5,000.00 10,000.00
f) Consent to Gift:
i. Application fees 5,000.00 10,000.00
ii. Approval fees 5,000.00 10,000.00
iii. Registration fees 5,000.00 10,000.00
iv. Stamp Duty 5,000.00 10,000.00
v. Consent fee 2.5% of value 3% of value
g) Consent on Power of Attorney
Govt. Land:
i. Application fee 5,000.00 10,000.00
ii. Consent fee 2.5% of consideration 3% of Consideration
iii. Registration Fee 5,000 10,000
B6 AK.S.L.N. No 1 of 2020 Land Use (Fee) Regulation

2. Registration of Documents 5,000.00 10,000.00

generally
3. Late registration of documents 5,000.00 10,000.00
4. Application forms for C of O
(a)
STATUTORY
i. Application fee 5,000.00 10,000.00
ii. Preparation Fee 10,000.00 15,000.00
iii. Registration:
a) Residential 5,000.00 10,000.00
b) Commercial 10,000.00 15,000.00
c) Industrial 15,000.00 20,000.00
d) Others 5,000.00 10,000.00
5. Preparation of Documents
a) C of O 10,000.00 15,000.00
b) Deeds of Variation 10,000.00 20,000.00
c) Approval Fee 2.5% of assessed value 3% of assessed value

d) Memorandum of 2,000.00 10,000.00

Agreement and other
documents of that
nature

6. Stamp Duty Statutory & Regulated by Statutory & Regulated by

FIRS FIRS
7. Capital Gains Tax 10% of value appreciation 10% of value appreciation
8. Probate Tax As determined by As determined by Judiciary
Judiciary
9. Registration of Letter of 5,000.00 20,000.00
Administration and letters of
Probate
10. Oil & Gas Company Matters:
a) Annual Ground Rent
for Oil Pipeline Right
of Way (per metre
Run/PA) 2,000.00/per metre 10,000.00/per metre run/pa
run/pa
b) Registration of fresh
Right of Way licenses
for OPL & OMI 5,000,000.00 10,000,000.00

c) OPL & OML License

Renewal 2,000,000.00 5,000,000.00
Land Use (Fee) Regulation AK.S.L.N. No 1 of 2020 B7

11. Non Refundable Deposit for

Plot Allocation:
(Application Form)

a)Residential 10,000.00 20,000.00

b)Commercial 20,000.00 50,000.00
c)Industrial 50,000.00 100,000.00
d)Special Users (e.g. petrol
filling station) 50,000.00 100,000.00
e) Other Uses 10,000.00 50,000.00
12. Searches:
a) Search 5,000.00 10,000.00
b) Certified True Copy (Title 5,000.00 10,000.00
documents)
c) Certified True Copy 1,000.00 5,000.00
(Property Card)
d) Certified File Page 2,000.00 5,000.00
e) Caution/Caveat 5,000.00 20,000.00
f) Objection fee for Issuance 10,000.00 20,000.00
of C of O.
13. Renewal fee for expired Leases As in issuance of C of O As in issuance of C of O

14. Surrender fee of unexpired As in Assignment As in Assignment

Leases

15. Approval fee for conversion of Process & fees as in Process & fees as in issuance
Registered title Deeds to C of O. issuance of C of O of C of O
16. PROCESSING FEE FOR
a) Deed of Release
i. Application fee - 10,000.00
ii. Registration fee 5,000.00 10,000.00

b) Amendment in Title
Document Nil 10,000.00
17. Penalty for late payment of 10% after July 10% after April, 15% after
ground rent July
18. Certificate of Deposit for Land
Survey (IFO Surveyor General) 10,000.00 20,000.00
 B8 AK.S.L.N. No 1 of 2020 Land Use (Fee) Regulation

S/N RATE/CHARGE DETAIL AKWA IBOM

OLD RATE NEW RATE
Fees and other charges for Survey Services & Documentation In accordance with As per scale of charges of Surveyors Reg.
scale of charges of Council
Surveyors Reg.
Council
21. Statutory Ground Rent/Fees (Ground Rents Rate Per Square Metre Per Annum)

A. GOVT. Zone 1:UYO/EKET/IKOT ZONE 2: ABAK/ORON/IKOT ZONE 3: OTHERS

LAYOUT/ESTATES ABASI/IBENO EKPENE/ITU
PURPOSE/USE OLD RATE NEW RATE OLD RATE (₦) NEW RATE OLD RATE (₦) NEW RATE
(₦) (₦) (₦) (₦)
i.
Residential 3 50 2 50 2 50
ii.
Commercial 5 200 3 200 2 200
Banks 250 250 250
iii. Industrial 5 100 2 100 2 100
iv. Social 0.60k 50 0.40k 50 0.30k 50
Educational 100 100 100
Agriculture 50 50 50
v. Religious 75k 30 0.60k 30 37.50k 30
B. PRIVATE PLOTS
i. Residential 1 30 0.50k 30 0.30k 30
ii. Commercial 3 200 2 200 1 200
Banks 250 250 250
iii. Individual 2 50 2 50 0.50k 50
iv. Social/ 0.45k 50 0.40k 50 0.40k 50
Religious/ 30 30 30
Educational 100 100 100
v. Agricultural 0.30k 50 0.25k 50 0.20k 50
C. RURAL LAND:
i. Residential - 30 30 0.15k 30
ii. Commercial - 50 50 1 50
iii. Industrial - 100 100 2 100

D. OIL & GAS

GROUND
RENT
Purpose/Use ZONE 1: UYO/EKET/IKOT ZONE 2: ABAK/ORON/IKOT ZONE 3: OTHERS
ABASI/IBENO EKPENE/ITU
i. Residential/ 15.00/m2 250 /m2 20/m2 250 /m2 15.00/m2 250 /m2
Recreational 15,000/HA/PA 250,000/HA/PA 20,000/HA/PA 250,000/HA/PA 15,000/HA/PA 250,000/HA/PA

ii. Commercial 30.00/m2 400/m2 20/m2 400/m2 20.00/m2 400/m2

30,000/HA/PA 400,000/HA/PA 20,000/HA/PA 400,000/HA/PA 20,000/HA/PA 400,000/HA/PA

iii. Industrial 60.00/m2 600/m2 60/m2 600/m2 60/m2 600/m2

60,000/HA/PA 600,000/HA/PA 60,000/HA/PA 600,000/HA/PA 60,000/HA/PA 600,000/HA/PA

iv. Agriculture/ 7.5/m2 250/m2 7.5/m2 250/m2 7.5/m2 250/m2

Education/Social 7,500/HA/PA 250,000/HA/PA 7,500/HA/PA 250,000/HA/PA 7,500/HA/PA 250,000/HA/PA
Land Use (Fee) Regulation AK.S.L.N. No 1 of 2020 B9

INFRASTRUCTURE DEVELOPMENT LEVY

i. Industrial 25,000/m2
ii. Within Urban Areas 2,000/m2
iii. Others 2,000/m2
iv. Commercial 2000/m2
a. Within other Urban Areas 1,500/m2
b. Others 1,000/m2
v. Residential
a. Low Density 2,000/m2
b. Medium 1,450/m2
c. Light 1,000/m2
vi. Within other Urban Areas 800/m2
vii. Others 500/m2

ENCROACHMENT PENALTY

i. Industrial
ii. Commercial
iii. Residential 100% of the Capital Value of
a. Low Density development on the encroached
b. Medium land
c. Light
iv. Others

CONTRAVENTION PENALTIES
(₦)/m2

Encroachment into another title holder’s Demolition at encroacher’s cost

plot.
Unauthorised addition or extension of plot Re-establishment of survey boundaries
unto public access, green verges, and demolition at developer’s cost
sanitation lanes, etc.
B10 AK.S.L.N. No 1 of 2020 Land Use (Fee) Regulations

22 APPROVED RATES CHARGEABLE ON TEMPORARY RIGHTS OF OCCUPANCY

(TRO) IN THE ZONAL AREAS
Area Kiosk/Temp. Farming/Hawking
Structures on Bare Land
(New Rate) (New Rate)
₦/m2 per ₦/m2 per annum
annum
1. ZONE A – UYO
UYO URBAN 50/M2PA 50/M2PA
ITU LGA 20 20
ETINAN 20 20
OTHER LGAs 20 20
2. ZONE B – IKOT EKPENE
Ikot Ekpene 30/M2/PA 30/M2/PA
Others in Ikot Ekpene 20/M PA
2
20/M2/PA
Senatorial District
3. ZONE C – EKET
EKET URBAN 30/M2/PA 10/M2/PA
ORON LGA 30/M2/PA 15/M2/PA
IKOT ABASI LGA 30/M /PA
2
10/M2/PA
OTHER LGAs 20/M2/PA 15/M2/PA

23 PREMIUM (PER M2)

TYPE OF USE ZONE A ZONE B ZONE C
OLD NEW OLD NEW OLD NEW
RATE RATE RATE RATE RATE RATE
(M2) (M2) (M2) (M2) (M2) (M2)
1. Residential ₦ ₦ ₦ ₦ ₦ ₦

(a) Low Density 1,500 2,500 1,100 2,000 700 1,500

(b) Medium Density 1,200 2000 1,000 1,500 600 1,000
(c) High Density 1,000 1,500 900 1,000 500 1,000
2. Commercial
(a) Offices, Community Banks etc. 2,000 10,000 1,500 8,000 1,000 8,000
(b) Banks & other Financial 6,000 20,000 4,000 20,000 3,000 20,000
Institutions
3. Industrial
(a) Light 1,500 3,000 1,200 1,200 900 900
(b) Heavy 1,000 3,000 1,000 3,000 1,000 3,000
(c) Oil & Gas 6,000 10,000 3,000 10,000 2,000 10,000
4. Agric 65 500 60 500 60 500
5. Industrial Land Outside 2,000 3,000 1,500 3,500 1,200 3,200
Estate or Layout
6. Social/Educational/Religious 1,000 2,000 800 2000 700 2000
Notes:
Zone A: Uyo,Ibeno & Eket Urban
Zone B: Other Local Govt. Hqrts
Zone C: Other Towns
Land Use (Fee) Regulation AK.S.L.N. No 1 of 2020 B11

24 CONDITION FOR BUILDING PLAN APPROVALS

1. Non refundable submission fees

2. All lands must be with a registered title (i.e. titles before the promulgation of the land use act
or a Certificate of Occupancy). Where the land on which the building plan application made
has not registered title or C of O then the applicant must apply for a C of O or letter of consent
and affidavit of plot ownership. This applies to all lands in Akwa Ibom State.
3. Survey Plan prepared in accordance with the survey laws
4. Land Agreement with Certificates of Deposit annexed
5. Payment of other applicable fees
6. Evidence of payment of taxes (Tax Clearance Certificate TCC). The tax payment must not be
less than ₦120,000 for the three year period.

REVIEW OF PLANNING FEES FOR UYO CAPITAL CITY DEVELOPMENT AUTHORITY AND PLANNING
AUTHORITIES
S/N TYPE OF STRUCTURE ZONE A ZONE B
UYO CAPITAL IKOT
TERRITORY/EKET OIL & GAS ABASI/IBENO/ABAK/ORON/
SECTOR IKOT
EKPENE/ITU/ETINAN/ESIT
EKET/OTHERS
OLD RATE(₦) NEW OLD NEW RATE (₦)
RATE(₦) RATE(₦)
1. Petrol Station 20,000.00 40,000.00 20,000.00 40,000.00
per pump per pump per pump per pump

2. BANKS:
a. Commercial/Merchant 1,000,000.00 5,000,000.00 500,000.00 5,000,000.00
per branch Per branch per branch per branch

b. Community Bank 100,000 500,000.00 50,000.00 300,000.00

3. a. School: Primary/ 100,000.00 250,000.00 20,000.00 100,000.00
Nursery 100,000.00 250,000.00 20,000.00 100,000.00
Secondary 100,000.00 500,000.00 20,000.00 500,000.00
Tertiary - 2,000,000.00 - 2,000.000.00
b. Hospital/Clinic/Morgue 30,000.00 100,000.00 10,000.00 50,000.00
4. Warehouse/Cool Room 50,000.00 100,000.00 20,000.00 50,000.00
5. Churches/Mosque 10,000.00 50,000.00 5,000.00 30,000.00
6. Light Industries 25,000.00 100,000.00 15,000.00 50,000.00
7. Medium Industries 40,000.00 150,000.00 20,000.00 100,000.00
8. Heavy Industries 100,000.00 200,000.00 50,000.00 150,000.00
9. Supermarket 10,000.00 50,000.00 7,500.00 20,000.00
10. Bungalow Building 5,000.00 50,000.00 2,500.00 30,000.00
11. Storey Building 50,000.00 100,000.00 30,000.00 60,000.00
Each additional floor 10,000.00 20,000.00 10,000.00 15,000.00
12. Store 2,000.00 10,000.00 1,000.00 5,000.00
per unit per unit per unit per unit
B 12 AK.S.L.N. No 1 of 2020 Land Use (Fee) Regulations

S/NO TYPE OF STRUCTURE ZONE A ZONE B

UYO CAPITAL IKOT
TERRITORY/EKET OIL & GAS ABASI/IBENO/ABAK/ORON/IKOT
SECTOR EKPENE/ITU/ETINAN/ESIT
EKET/OTHERS
OLD RATE(₦) NEW OLD NEW RATE (₦)
RATE(₦) RATE(₦)
1. a. Fencing (Residential) 1,500.00 25,000.00 1,000.00 10,000.00
b. For Commercial Plots 7,500.00 20,000.00 5,000.00 10,000.00
c. For Industrial plots 20,000.00 50,000.00 10,000.00 50,000.00
d. For Public Building Plot 7,500.00 50,000.00 5,000.00 50,000.00
e. For Open Space 8,000.00 10,000.00 7,500.00 15,000.00
2. Attachment (of any kind) 4,000.00 15,000.00 2,500.00 10,000.00
3. Security Gate House/Generator
House max 3x3m2 2,000.00 25,000.00 1,500.00 10,000.00
4. Boys Quarters only 4,000.00 25,000.00 2,000.00 15,000.00
5. Garage 2,000.00 5,000.00 1,000.00 5,000.00
6. Resubmission Fees 1,050.00 2,000.00 750.00 1,500.00
7. Restaurant 20,000.00 5,000.00 7,500.00
8. Hotels/Guest House/Motels
a. 50 rooms and above 100,000.00 300,000.00 50,000.00 100,000.00
b. 30 to 49 rooms 50,000.00 200,000.00 25,000.00 50,000.00
c. 10 to 29 rooms 25,000.00 100,000.00 15,000.00 30,000.00
d. Below 10 rooms 10,000.00 50,000.00 7,500.00 15,000.00
9. Building Regulation 250.00 2,000.00 250.00 500.00
10. a. Temporary Structure 5,000.00 15,000.00 3,000.00 10,000.00
b. Renewal of Temporary
structure (Renewal) 100.00 10,000.00 100.00 5,000.00
11. Amusement Park 10,000.00 150,000.00 5,000.00 100,000.00
12. Burial Fees
a. Private 15,000.00 100,000.00 5,000.00 50,000.00
b. Cemetery 1,000.00 25,000.00 1,000.00 15,000.00
13. Event Centre Nil 250,000.00 Nil 150,000.00
14. Office (Purpose Hall) 10,000.00 100,000.00 7,500.00 50,000.00
15. Livestock Structure 10,000.00 20,000.00 7,500.00 10,000.00
16. Recreational Park 10,000.00 100,000.00 7,500.00 50,000.00
17. Swimming Pool 10,000.00 100,000.00 5,000.00 50,000.00
18. Water Borehole (with overhead 10,000.00 50,000.00 7,500.00 25,000.00
tank)
19. Advert Inspection Fees
a. Electronics Nil 10,000 Nil 5,000.00
b. Sign board 2,000 5,000.00 Nil 3,000.00
4,000.00/m2 10,000.00/m2 Nil 5,000.00/m2
c. Bill board
20. Gas Plants 100,000.00 250,000.00 Nil 100,000.00
21. Add-on LPG Filling Stations Nil 300,000.00 Nil 200,000.00
22. Tank Farms Nil 2,000,000.00 Nil 2,000,000.00
23. Petitions/Complaints 5,000 30,000.00 Nil 15,000.00
Land Use (Fee) Regulations AK.S.L.N. No 1 of 2020 B13

Charting fees 3,000.00 8,000.00 2,000.00 5,000.00

Pegging fees 3,000.00 8,000.00 2,000.00 5,000.00
Revalidation of 3,000.00 per 10,000.00 per 2,000.00 per 6,000.00
building permit year year year
Extension/Renovation/ 50% of 50% of 50% of 50% of
Modification original fee original fee original fee original fees
Car Wash
(a) Manual 3,000.00 10,000.00 3,000.00 5,000.00
(b) Mechanical 7,500.00 25,500.00 5,000.00 15,000.00
Certificate of Fitness:
a. For residential 5,000.00 10,000.00 2,000.00 6,000.00
plots
b. For commercial 10,000.00 25,000.00 3,000.00 10,000.00
plots
c. For industrial 10,000.00 30,000.00 4,000.00 15,000.00
plots
d. For public 5,000.00 10,000.00 2,000.00 5,000.00
building plots

Penalty of 10% of
actual fee in default
repair/renovation

100% of submission
fee for such new
proposal
Building Plan 3,000.00 10,000.00 2,000.00 6,000.00
Replacement fees
Renovation of Roof 4,500.00 15,000.00 3,000.00 10,000.00
a. Change of Use 50% of cost 50% of cost 50% of cost 50% of cost
of new use of new use of new use of new use

b. Application 3,000.00 10,000.00 3,000.00 10,000.00

Overhead Tank 10,000.00 20,000.00 6,000.00 10,000.00
(Commercial)
Gas Plant/Filling 100,000.00 200,000.00 50,000.00 150,000.00
Station
Petition/Complaints 5,000.00 15,000.00 3,000.00 10,000.00
Seas or Air Port 2,000,000.00 10,000,000.00 2,000,000.00 10,000,000.00
Underground Building 100,000.00 300,000.00 50,000.00 200,000.00
Markets/Farms Poultry 10,000.00 20,000.00 5,000.00 10,000.00
Building
Sport Stadium 100,000.00 300,000.00 50,000.00 150,000.00
Bakery 50,000.00 100,000.00 5,000.00 40,000.00
Hair Dressing/Barbing 5,000.00 10,000.00 3,000.00 5,000.00
Salon
Caravan 5,000.00 10,000.00 2,000.00 5,000.00
Workshop (Mechanic 10,000.00 30,000.00 4,000.00 6,000.00
and other Workshops)
B14 AK.S.L.N. No 1 of 2020 Land Use (Fee) Regulations

Novelty Building 10,000.00 20,000.00 10,000.00 15,000.00

Structure
Motor Parks 10,000.00 50,000.00 5,000.00 15,000.00
Show Rooms 10,000.00 50,000.00 4,000.00 10,000.00
Renewal of Approved 1,000.00 10,000.00 1,000.00 5,000.00
Plans
Jetties 100,000.00 300,000.00 20,000.00 300,000.00
a. Environmental 15,000.00 100,000.00 10,000.00 60,000.00
Impact Analysis
Report/Improvement
fee.
b. Site Plan Analysis
Report fee. 15,000.00 40,000.00 10,000.00 20,000.00
*Penalty of 10% of actual fee in default
*Major repair/renovation = 100% of submission for such new proposal

26. REVIEW OF URBAN DEVELOPMENT LEVY TARRIFS

Purpose/Use ZONE 1 ZONE 2 ZONE 3
OLD NEW OLD NEW OLD NEW
RATE RATE (₦) RATE RATE RATE RATE
(TARRIF (TARRIF (₦) (TARRIF (₦)
PER PER PER
ANNUM ANNUM ANNUM
(₦)) (₦)) (₦))
A. Residential
1. LOW DENSITY
i. Detached Houses 10,000.00 20,000.00 5,000.00 10,000.00 3,000.00 5,000.00
ii. Semi-Detached 10,000.00 20,000.00 5,000.00 10,000.00 3,000.00 5,000.00
House
iii. Detached 5,000.00 10,000.00 2,500.00 5,000.00 2,500.00 3,000.00
Bungalows
iv. Semi-Detached 5,000.00 10,000.00 2,500.00 5,000.00 2,000.00 3,000.00
Bungalow
v. Block of Flats 8,000.00 15,000.00 5,000.00 10,000.00 1,500.00 2,000.00
vi. Tenement 5,000.00 10,000.00 2,000.00 4,000.00 1,000.00 2,000.00
Buildings
vii. Un-developed Sites 2,000.00 5,000.00 1,000.00 3,000.00 750.00 1,000.00
2 MEDIUM
DENSITY
i. Detached Houses 8,000.00 10,000.00 5,000.00 8,000.00 2,000.00 5,000.00
ii. Semi-Detached 8,000.00 10,000.00 5,000.00 8,000.00 2,000.00 5,000.00
House
iii. Detached 5,000.00 8,000.00 2,000.00 6,000.00 1,500.00 3,000.00
Bungalows
iv. Semi-Detached 5,000.00 8,000.00 2,500.00 6,000.00 1,000.00 2,000.00
Bungalow
v. Block of Flats 6,000.00 8,000.00 4,000.00 5,000.00 1,000.00 2,000.00
vi. Tenement 4,000.00 6,000.00 2,000.00 4,000.00 1,500.00 3,000.00
Buildings
vii. Un-developed Sites 2,000.00 4,000.00 1000.00 3,000.00 700.00 1,000.00
 Land Use (Fee) Regulations AK.S.L.N. No 1 of 2020 B15

Purpose/Use ZONE 1 ZONE 2 ZONE 3

OLD RATE NEW RATE OLD RATE NEW RATE OLD RATE NEW RATE
(TARRIF PER (₦) (TARRIF PER (₦) (TARRIF PER (₦)
ANNUM (₦)) ANNUM (₦)) ANNUM (₦))

3. HIGH DENSITY
i. Semi-Detached Houses 6,000.00 10,000.00 3,000.00 5,000.00 1,500.00 2,000.00
ii. Detached Houses 6,000.00 10,000.00 3,000.00 5,000.00 1,500,00 2,000.00
iii. Detached Bungalows 3,000.00 5,000.00 1,000.00 2,000.00 500.00 1,000.00
iv. Semi-Detached 3,000.00 5,000.00 1,000.00 2,000.00 500.00 1,000.00
Bungalows
v. Block of Flats 5,000.00 10,000.00 2,000.00 2,000.00 1,500.00 2,000.00
vi. Tenement Buildings 3,000.00 5,000.00 1,500.00 2,000.00 500.00 1,000.00
vii. Un-developed Sites 1,000.00 2,000.00 1,000.00 2,000.00 200.00 500.00
B. COMMERCIAL
Hotels/Guest
House/Motels
(i) 50 Rooms and above. 500,000.00 1,000,000.00 400,000.00 600,000.00 300,000.00 500,000.00

(ii) 30 to 49 200,000.00 500,000.00 100,000.00 300,000.00 60,000.00 200,000.00

(iii) 10 to 29 50,000.00 250,000.00 30,000.00 200,000.00 20,000.00 150,000.00

(iv) Below 10 30,000.00 100,000.00 15,000.00 150,000.00 10,000.00 100,000.00

(a) Purpose–Built-Office 25,000.00 100,000.00 15,000.00 100,000.00 10,000.00 100,000.00
(b) Converted Block of 20,000.00 100,000.00 10,000.00 80,000.00 5,000.00 50,000.00
Offices
(c)Parade of Shops 15,000.00 100,000.00 7,500.00 50,000.00 5,000.00 30,000.00
(d) Warehouses 10,000.00 25,000.00 5,000.00 15,000.00 2,500.00 15,000.00
(e) Restaurants 5,000.00 25,000.00 3,000.00 15,000.00 1,500.00 10,000.00
(f) Petrol Filing Stations 50,000.00 100,000.00 40,000.00 60,000.00 30,000.00 50,000.00
(g) Transport 30,000.00 50,000.00 20,000.00 30,000.00 15,000.00 25,000.00
(h) Canopies/Garages/ 4,000.00 5,000.00 3,000.00 4,000.00
Bakeries 5,000.00 10,000.00
(i)Workshops 5,000.00 15,000.00 4,000.00 10,000.00 3,000.00 5,000.00
C. Industrial (Light) 30,000.00 40,000.00 25,000.00 30,000.00 20,000.00 25,000.00
D. Financial Institutions 1,000,000.00 5,000,000.00 500,000.00/ 1,000,000.00 500,000.00/ 750,000.00/
(a)Commercial Banks / branch / branch branch / branch branch branch
(b) Community 50,000.00 250,000.00 50,000.00 200,000.00 50,000.00 150,000.00
Banks/Insurance
Companies etc.
E. Oil and Gas
(i) Residential Estate 500,000.00 500,000.00 500,000.00 500,000.00 500,000.00 500,000.00
(ii) Commercial Offices, 1,500,000.00 1,500,000.00 1,500,000.00 1,500,000.00 1,500,000.00 1,500,000
Airstrips, Guest House,
etc.
F. Industrial (Heavy) 2,500,000.00 2,500,000.00 2,500,000.00 2,500,000.00 2,500,000.00 2,500,000.00
G. (i) Social/Educational 500,000.00 1,000,000.00 500,000.00 1,000,000.00 500,000.00 1,000,000.00
(ii) Agriculture 500,000.00 800,000.00 500,000.00 700,000.00 500,000.00 600,000.00
B 14 AK.S.L.N. No 1 of 2020 Land Use Regulations

27. OFFICES OF THE SURVEYOR GENERAL

1 FEES
DETAIL OLD RATE NEW RATE
1. Certificate of Deposit 10,000.00 20,000.00
2. Site Inspection - 10,000.00
3. Revalidation/Search Fee 1,000.00 6,000.00
4. Survey Fees FMW Rates FMW Rates

28. ASSESSMENT OF LAND

S/N LOCATION APPLICABLE RATE PER APPLICABLE RATE PER

M2 PLOT
OLD RATE NEW RATE
UYO
5. Ewet Housing Estate 10,000.00 100,000.00
6. Federal Housing Estate 3,000.00 60,000.00
7. Akwa Savings and Loans Estate 2,000.00 60,000.00
8. Shelter Afrique 4,000.00 100,000.00
9. Hundred Units/Ebiye Haven 4,000.00 50,000.00
10. Other Areas within Uyo Urban 1,000.00 30,000.00
11. Areas outside Uyo Urban 300.00 20,000.00

EKET
Areas within Urban 6,000.00 30,000.00

IKOT EKPENE
Areas within Ikot Ekpene 5,000.00 30,000.00

ITU, ORON AND UKANAFUN, ABAK, EKET,

ETINAN, IKOT ABASI
Areas within above towns 2,000.00 25,000.00

OTHER TOWNS
Others 300.00 10,000.00
Land Use Regulations AK.S.L.N. No 1 of 2020 B15

MADE at Uyo under my hand and seal this day of JANUARY, 2020

UDOM GABRIEL EMMANUEL

Governor of Akwa Ibom State