Yes, for most case. Under NTA 2025 §124 and di Ninth Schedule, tenancy/lease agreement dey attract 0.78% ad valorem duty (e dey exempt if di annual value dey below ₦10,000,000.00), property conveyances, share capital, loan capital, and marketable-securities transfers each get dia own ad valorem rate, and most other agreements dey carry flat ₦1,000.00 residual duty. Dem must stamp instruments within 30 days after execution under §126. Confirm whether to pay Nigeria Revenue Service or your State IRS — NTA 2025 and NTAA 2025 both preserve stamp-duty administration powers, and di split never dey fully resolved.
Property conveyances dey carry higher 1.5% rate (e dey exempt at or below ₦10,000,000.00), share capital, loan capital, and marketable-securities transfers each get dia own lower ad valorem rate, and electronic transfers of ₦10,000.00 or more dey carry fixed ₦50.00 duty.
| Instrument type | Rate |
|---|---|
| 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 |
Yes, for most case. Under NTA 2025 §124 and di Ninth Schedule, tenancy/lease agreement dey attract 0.78% ad valorem duty (e dey exempt if di annual value dey below ₦10,000,000.00), property conveyances, share capital, loan capital, and marketable-securities transfers each get dia own ad valorem rate, and most other agreements dey carry flat ₦1,000.00 residual duty. Dem must stamp instruments within 30 days after execution under §126. Confirm whether to pay Nigeria Revenue Service or your State IRS — NTA 2025 and NTAA 2025 both preserve stamp-duty administration powers, and di split never dey fully resolved.
Yes, e free, no account dey needed. Di calculations dey run for your own phone or computer, dem no dey send am go any server.
No — na just guide, e no be tax advice.
E come from di Nigeria Tax Act 2025 — see full citations →
Not sure which agreements attract stamp duty? Read the guide.