Eh, a mafi yawan lokuta. A ƙarƙashin NTA 2025 §124 da Ninth Schedule, yarjejeniyar haya tana ɗaukar kashi 0.78% ad valorem duty (an keɓe ta idan darajar ta shekara ta yi ƙasa da ₦10,000,000.00), canja wurin property, share capital, loan capital, da canja wurin marketable securities kowanne yana da nasa ƙimar ad valorem, kuma yawancin sauran yarjejeniyoyi suna ɗaukar flat ₦1,000.00 na residual duty. Dole a yiwa instruments stamp cikin kwanaki 30 daga ranar sa hannu a ƙarƙashin §126. Tabbatar ko za ka biya Nigeria Revenue Service ko State IRS ɗinka — NTA 2025 da NTAA 2025 duka biyu suna riƙe da ikon gudanar da stamp duty, kuma an rasa cikakken warware wannan takaddamar.
Canja wurin property yana ɗaukar ƙimar 1.5% mai girma (an keɓe idan darajar ta kai ko ta yi ƙasa da ₦10,000,000.00), share capital, loan capital, da canja wurin marketable securities kowanne yana da ƙarancin ƙimar ad valorem nasa, kuma canja wurin kuɗi ta lantarki na ₦10,000.00 ko sama da haka yana ɗaukar fixed duty na ₦50.00.
| Nau'in instrument | Ƙima |
|---|---|
| Tenancy/lease agreement (up to 7 years) | 0.78% |
| Property conveyance/sale | 1.5% |
| Share capital | 0.75% |
| Loan capital | 0.125% |
| Marketable securities/shares transfer | 0.225% |
| Electronic money transfer | ₦50.00 fixed |
| Other agreement/contract | ₦1,000.00 fixed |
Eh, a mafi yawan lokuta. A ƙarƙashin NTA 2025 §124 da Ninth Schedule, yarjejeniyar haya tana ɗaukar kashi 0.78% ad valorem duty (an keɓe ta idan darajar ta shekara ta yi ƙasa da ₦10,000,000.00), canja wurin property, share capital, loan capital, da canja wurin marketable securities kowanne yana da nasa ƙimar ad valorem, kuma yawancin sauran yarjejeniyoyi suna ɗaukar flat ₦1,000.00 na residual duty. Dole a yiwa instruments stamp cikin kwanaki 30 daga ranar sa hannu a ƙarƙashin §126. Tabbatar ko za ka biya Nigeria Revenue Service ko State IRS ɗinka — NTA 2025 da NTAA 2025 duka biyu suna riƙe da ikon gudanar da stamp duty, kuma an rasa cikakken warware wannan takaddamar.
Eh, kyauta ne, ba a buƙatar account. Ana yin lissafi a na'urarka kai tsaye, ba a taɓa aika su zuwa server ba.
A'a — don jagora ne kawai, ba shawarar haraji ba.
Sourced from the Nigeria Tax Act 2025 — see full citations →
Not sure which agreements attract stamp duty? Read the guide.