Public Services Guide
Step-by-step guides on how to access the most common Lagos State Government services — from paying your land use charge to registering a business.
How to Pay Your Land Use Charge
Land Use Charge is an annual levy on all real property in Lagos State. Learn how to calculate and pay yours.
1–3 business days
Duration
Based on property value
Cost
Steps
- 1
Visit the portal
Go to lagospays.lagosstate.gov.ng or visit any LUC office.
- 2
Enter your property details
Input your Property Identification Number (PIN) or search by address.
- 3
Review your assessment
Confirm the assessed value and charge computed for your property.
- 4
Make payment
Pay online via card/bank transfer or at any Remita-enabled bank.
- 5
Collect your receipt
Download or collect your official payment receipt as proof.
Requirements
- ✓Property Identification Number (PIN)
- ✓Valid ID
- ✓Previous payment receipt (if renewing)
How to Register a Business in Lagos
Register your business name or company with the Corporate Affairs Commission (CAC) and obtain a Lagos State business permit.
3–7 business days
Duration
₦10,000 – ₦50,000 (varies by type)
Cost
Steps
- 1
Name search & reservation
Visit CAC portal (cac.gov.ng) to search and reserve your business name.
- 2
Complete registration form
Fill in the CAC pre-registration form with director/proprietor details.
- 3
Submit documents
Upload ID, address proof, memorandum of association (for companies).
- 4
Pay registration fees
Pay via Remita online or at a designated bank.
- 5
Obtain Lagos State Business Permit
Apply for a Lagos State permit at the Ministry of Commerce or any LGA office.
Requirements
- ✓Valid government ID
- ✓Passport photograph
- ✓Utility bill (proof of address)
- ✓Memorandum of Association (for companies)
How to Apply for a Certificate of Occupancy (C of O)
A Certificate of Occupancy is the primary title document for land in Lagos. Here is how to apply.
3–6 months
Duration
Varies by land size and zone
Cost
Steps
- 1
Obtain application form
Collect form from the Lands Bureau at Alausa Secretariat, Ikeja.
- 2
Submit survey plan
Attach a survey plan prepared by a registered surveyor.
- 3
Pay processing fee
Pay the applicable fees at the designated bank and attach teller.
- 4
Inspection
Government officials will visit and inspect the property.
- 5
Gazette and collection
After approval, your C of O is gazetted and ready for collection.
Requirements
- ✓Survey plan
- ✓Deed of assignment or purchase receipt
- ✓Tax clearance certificate
- ✓Passport photographs
- ✓Valid ID
How to Obtain a Tax Clearance Certificate
A Tax Clearance Certificate (TCC) confirms you have no outstanding tax liabilities with Lagos State.
3–5 business days
Duration
Free
Cost
Steps
- 1
Log in to LIRS portal
Visit lirs.gov.ng and log into your taxpayer dashboard.
- 2
Confirm tax filings are up to date
Ensure all personal income tax returns for the past 3 years are filed.
- 3
Apply for TCC online
Submit the TCC application form on the portal.
- 4
Await verification
LIRS will verify your tax records (3–5 days).
- 5
Download certificate
Once approved, download your TCC from the portal.
Requirements
- ✓Active LIRS taxpayer ID
- ✓Evidence of tax payment for the past 3 years
- ✓Valid ID
How to Get a Building Permit in Lagos
All new construction and major renovations in Lagos require a Development Permit from LASBCA.
4–8 weeks
Duration
Based on project size
Cost
Steps
- 1
Prepare architectural drawings
Engage a registered architect to prepare drawings to Lagos building code standards.
- 2
Submit to LASBCA
Submit application with drawings and site plan at any LASBCA office or online.
- 3
Pay assessment fees
Pay the computed fees based on the floor area of the proposed building.
- 4
Site inspection
LASBCA officials inspect the site and review the drawings.
- 5
Receive your permit
Upon approval, collect your Development Permit and display it on site.
Requirements
- ✓Architectural drawings
- ✓Structural drawings
- ✓Survey plan
- ✓C of O or proof of ownership
- ✓Tax clearance certificate
How to Obtain an Environmental Impact Assessment
Projects above a certain scale in Lagos State require an Environmental Impact Assessment (EIA) from LASEPA.
6–12 weeks
Duration
₦200,000 – ₦2,000,000 (varies)
Cost
Steps
- 1
Submit project description
Submit a brief project description to LASEPA for screening.
- 2
Scoping meeting
Attend a scoping meeting with LASEPA to define study boundaries.
- 3
Prepare EIA report
Engage an accredited consultant to prepare the full EIA report.
- 4
Public hearing
A public hearing is held where community members can give input.
- 5
Receive EIA certificate
After approval, LASEPA issues an EIA certificate for the project.
Requirements
- ✓Project description document
- ✓Site plan
- ✓Accredited EIA consultant
- ✓Community engagement report