The Lagos State Internal Revenue Service (LIRS) has launched a 3-month Land Use Charge (LUC) amnesty window from February 1 to April 30, 2026, offering a full waiver of all penalties and interest on outstanding LUC payments for residential, commercial, industrial and undeveloped properties.
Owners who settle their backlogs during this period pay only the principal assessed amount and receive a clean compliance certificate — clearing the way for smoother property sales, mortgage approvals, refinancing, and title perfection.
This is the first major LUC amnesty since 2020 and comes amid rising enforcement actions (sealing notices up 45% in 2025) and the new 2026 LUC amendments that doubled penalties on undeveloped land.
Who Qualifies for the Amnesty?
- Any property owner with outstanding LUC (residential, commercial, industrial, undeveloped) as at January 31, 2026
- Applies to both individuals and corporate owners
- Includes properties with pending disputes (if assessment is finalised)
- Excludes: properties with active court cases challenging the assessment itself
Payment Process & Online Portal Steps (2026 Amnesty)
- Visit the LIRS Portal
- Go to lagosirs.gov.ng/luc-amnesty (dedicated amnesty section)
- Register / Log In
- Use BVN or Tax Identification Number (TIN) for verification
- Link property PID or assessment number
- View Outstanding Balance
- System displays principal only (penalties & interest automatically waived)
- Download updated demand notice
- Make Payment
- Pay via card, bank transfer, USSD (*829#), or partner banks
- Partial payments allowed; full clearance required for certificate
- Receive Compliance Certificate
- Digital certificate issued instantly upon full payment
- Printable PDF with QR code for verification
Expected Savings & Examples
- Average residential flat (₦50M value): Principal ₦150k–₦300k; waived penalties/interest ₦100k–₦500k → 40–70% total savings
- Undeveloped plot (₦100M value): Principal ₦500k–₦1M; waived penalties (up to 100% under new law) → ₦500k–₦2M+ savings
- Commercial building (₦500M value): Principal ₦2M–₦5M; waived penalties/interest ₦3M–₦10M+ → massive relief
How the Amnesty Affects Property Sales, Mortgages & Investors in 2026
- Clean LUC certificate now mandatory for deed registration
- Buyers increasingly demand amnesty clearance before offer acceptance
- Sellers who clear during window close deals 20–40% faster
Mortgages & Refinancing
- Banks (GTCO, Zenith, Access, UBA) require clear LUC for disbursement
- Amnesty allows previously blocked mortgages to proceed
- Refinancing existing loans easier with zero penalties
Investors & Developers
- Undeveloped land holders save millions by clearing backlogs
- Opportunity to sell or develop cleared plots without inherited liabilities
- Green-certified projects get double benefit (amnesty + ongoing exemptions)
Action Steps Before April 30, 2026
- Log in to lagosirs.gov.ng/luc-amnesty immediately
- Verify your property’s exact principal balance
- Pay early to avoid portal congestion in April
- Obtain digital certificate and keep for future transactions
Final Thoughts
The February–April 2026 LUC amnesty is a rare, time-limited opportunity to wipe out years of penalties and interest — potentially saving property owners tens of millions collectively.
For sellers, it’s a quick way to make properties more marketable. For buyers & lenders, it’s a green light on previously stalled deals.
Don’t miss the window — amnesty ends April 30, 2026.
Have you checked your LUC backlog yet? What savings are you expecting? Share below!
Disclaimer: This information is for general purposes only and not legal advice. Consult a qualified real estate lawyer for guidance.
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