Yes, in most cases. Under NTA 2025 §124 and the Ninth Schedule, a tenancy/lease agreement attracts 0.7799999999999999% ad valorem duty (exempt if the annual value is under ₦10,000,000.00), property conveyances, share capital, loan capital, and marketable-securities transfers each carry their own ad valorem rate, and most other agreements carry a flat ₦1,000.00 residual duty. Instruments must be stamped within 30 days of execution under §126. Confirm whether to pay the Nigeria Revenue Service or your State IRS — NTA 2025 and NTAA 2025 both preserve stamp-duty administration powers, and the split isn't fully resolved.
Yes, in most cases. Under NTA 2025 §124 and the Ninth Schedule, a tenancy/lease agreement attracts 0.7799999999999999% ad valorem duty (exempt if the annual value is under ₦10,000,000.00), property conveyances, share capital, loan capital, and marketable-securities transfers each carry their own ad valorem rate, and most other agreements carry a flat ₦1,000.00 residual duty. Instruments must be stamped within 30 days of execution under §126. Confirm whether to pay the Nigeria Revenue Service or your State IRS — NTA 2025 and NTAA 2025 both preserve stamp-duty administration powers, and the split isn't fully resolved. Property conveyances carry a higher 1.5% rate (exempt at or below ₦10,000,000.00), share capital, loan capital, and marketable-securities transfers each carry their own lower ad valorem rate, and electronic transfers of ₦10,000.00 or more carry a fixed ₦50.00 duty.
| Instrument type | Rate |
|---|---|
| Tenancy/lease agreement (up to 7 years) | 0.7799999999999999% |
| Property conveyance/sale | 1.5% |
| Share capital | 0.75% |
| Loan capital | 0.125% |
| Marketable securities/shares transfer | 0.22499999999999998% |
| Electronic money transfer | ₦50.00 fixed |
| Other agreement/contract | ₦1,000.00 fixed |
Yes, in most cases. Under NTA 2025 §124 and the Ninth Schedule, a tenancy/lease agreement attracts 0.7799999999999999% ad valorem duty (exempt if the annual value is under ₦10,000,000.00), property conveyances, share capital, loan capital, and marketable-securities transfers each carry their own ad valorem rate, and most other agreements carry a flat ₦1,000.00 residual duty. Instruments must be stamped within 30 days of execution under §126. Confirm whether to pay the Nigeria Revenue Service or your State IRS — NTA 2025 and NTAA 2025 both preserve stamp-duty administration powers, and the split isn't fully resolved.
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No — for guidance only, not tax advice.