Ee, n'ọtụtụ ọnọdụ. N'okpuru NTA 2025 §124 na Ninth Schedule, nkwekọrịta ụlọ mgbazite na-akwụ 0.78% ad valorem duty (a ga-ewepụ ya ma ọ bụrụ na uru ya kwa afọ dị ala karịa ₦10,000,000.00), mbufe ala/ụlọ, share capital, loan capital, na mbufe marketable securities nwere ọnụ ụtụ ad valorem nke ha n'otu n'otu, ọtụtụ nkwekọrịta ndị ọzọ na-akwụ flat ₦1,000.00 dịka residual duty. A ghaghị ịkakwasị stamp na instruments n'ime ụbọchị 30 site n'ụbọchị e bindere aka n'okpuru §126. Jide n'aka ma ị ga-akwụ Nigeria Revenue Service ma ọ bụ State IRS gị — NTA 2025 na NTAA 2025 abụọ na-edebe ikike ijikwa stamp duty, esemokwu a apụtabeghị nkọwa zuru oke.
Mbufe ala/ụlọ na-akwụ ọnụ ụtụ dị elu nke 1.5% (a ga-ewepụ ya ma ọ bụrụ na uru ya erughị ma ọ bụ ha ₦10,000,000.00), share capital, loan capital, na mbufe marketable securities nwere ọnụ ụtụ ad valorem dị ala nke ha n'otu n'otu, mbufe ego electrọnịkị nke ₦10,000.00 ma ọ bụ karịa na-akwụ fixed duty nke ₦50.00.
| Ụdị instrument | Ọnụego |
|---|---|
| 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 |
Ee, n'ọtụtụ ọnọdụ. N'okpuru NTA 2025 §124 na Ninth Schedule, nkwekọrịta ụlọ mgbazite na-akwụ 0.78% ad valorem duty (a ga-ewepụ ya ma ọ bụrụ na uru ya kwa afọ dị ala karịa ₦10,000,000.00), mbufe ala/ụlọ, share capital, loan capital, na mbufe marketable securities nwere ọnụ ụtụ ad valorem nke ha n'otu n'otu, ọtụtụ nkwekọrịta ndị ọzọ na-akwụ flat ₦1,000.00 dịka residual duty. A ghaghị ịkakwasị stamp na instruments n'ime ụbọchị 30 site n'ụbọchị e bindere aka n'okpuru §126. Jide n'aka ma ị ga-akwụ Nigeria Revenue Service ma ọ bụ State IRS gị — NTA 2025 na NTAA 2025 abụọ na-edebe ikike ijikwa stamp duty, esemokwu a apụtabeghị nkọwa zuru oke.
Ee, ọ bụ n'efu, ọ dịghịkwa mkpa account. Mgbakọ niile na-eme na ngwaọrụ gị, anyị anaghị eziga ya na server ọ bụla.
Mba — ọ bụ naanị maka nduzi, ọ bụghị ndụmọdụ ụtụ isi.
Sourced from the Nigeria Tax Act 2025 — see full citations →
Not sure which agreements attract stamp duty? Read the guide.