| Name |
Type |
Rate |
Extra Copy |
|
Bill of Sale
|
Ad Valorem |
1.5% |
N50.00 |
|
Ordinary or Open Agreement Underhand Articles
|
Flat Rate |
₦500.0 |
N50.00 |
|
Oaths, Affidavit-Affirmation, Statutory Declaration, Agreement (Memo of Handwritten) Ordinary
|
Flat Rate |
₦500.0 |
N50.00 |
|
Certificate of Occupancy, Partnership
|
Flat Rate |
₦1000.0 |
N50.00 |
|
Joint Venture Agreements
|
Flat Rate |
₦500.0 |
N50.00 |
|
Debenture
|
Ad Valorem |
0.375% |
N50.00 |
|
Power of Attorney (POA not relating to sales, conveyance, transfers of any landed property )
|
Flat Rate |
₦500.0 |
N50.00 |
|
Guarantor's Form ( For Loan Application)
|
Flat Rate |
₦500.0 |
N50.00 |
|
Appointment of Receiver
|
Flat Rate |
₦500.0 |
N50.00 |
|
Bank Cheque Per Leaflet N1.00 per leaflet (Premium)
|
Flat Rate |
₦1.0 |
|
|
Deed of Assignment
|
Ad Valorem |
1.5% |
N50.00 |
|
Deed of Gift
|
Ad Valorem |
1.5% |
N50.00 |
|
Deed of Release/Surrender/Discharge
|
Ad Valorem |
0.075% |
N50.00 |
|
Insurance Policy/Policies
|
Ad Valorem |
0.075% |
N50.00 |
|
Loan Agreement
|
Ad Valorem |
0.125% |
N50.00 |
|
Loan Agreement (as accompanying document to a mortgage/debenture)
|
Flat Rate |
₦500.0 |
N50.00 |
|
Memorandum of Understanding (Related to Land, Sales, Joint Venture,. Surrender, Subdivision Agreements)
|
Ad Valorem |
1.5% |
N50.00 |
|
Memorandum of Understanding (Related to Ordinary agreements)
|
Flat Rate |
₦500.0 |
N50.00 |
|
Notaries Act
|
Flat Rate |
₦500.0 |
N50.00 |
|
Oath and other affiliates bodies relating to above
|
Flat Rate |
₦500.0 |
N50.00 |
|
Share Transfer
|
Non Chargeable |
Free |
N0.00 |
|
Shipping Agreement
|
Non Chargeable |
Free |
N0.00 |
|
Vending Agreement
|
Ad Valorem |
1.0% |
N50.00 |
|
Will
|
Flat Rate |
₦500.0 |
N50.00 |
|
Appointment of Trustee or of Attorney
|
Flat Rate |
₦500.0 |
N50.00 |
|
Gift (Land)
|
Ad Valorem |
1.5% |
N50.00 |
|
Marketable Securities
|
Ad Valorem |
2.25% |
N50.00 |
|
Appraisement or Valuation of Property
|
Ad Valorem |
1.5% |
N50.00 |
|
Settlement of any Instrument
|
Ad Valorem |
0.375% |
N50.00 |
|
Power of Attorney - Revocable/not land related
|
Flat Rate |
₦500.0 |
N50.00 |
|
Goodwill Debenture, Settlements
|
Ad Valorem |
0.375% |
N50.00 |
|
Power of Attorney (Irrevocable/Land Related)
|
Ad Valorem |
1.5% |
N50.00 |
|
Promissory Notes of Ordinary Documents/I.O.U
|
Ad Valorem |
0.1% |
N50.00 |
|
Memorandum and Articles of Association (Alteration of memo)
|
Flat Rate |
₦500.0 |
N500.00 |
|
Legal Mortgage
|
Ad Valorem |
0.375% |
N50.00 |
|
PROXY FORM
|
Flat Rate |
₦500.0 |
N50.00 |
|
Legal Mortgage (Upstamping)
|
Ad Valorem |
0.375% |
N50.00 |
|
Sales Agreement
|
Ad Valorem |
1.5% |
N50.00 |
|
Bonds (Mortgage)
|
Ad Valorem |
0.375% |
N50.00 |
|
Surrender, Bills of Exchange
|
Ad Valorem |
0.1% |
N50.00 |
|
Contract Agreement
|
Ad Valorem |
1.0% |
N50.00 |
|
Contract Notes
|
Ad Valorem |
0.08% |
N50.00 |
|
Deeds of Conveyance or Transfer on Sale of Property
|
Ad Valorem |
1.5% |
N50.00 |
|
Discharge or Release
|
Ad Valorem |
0.075% |
N50.00 |
|
Documents from Ministries and Parastatals (Letter from Legal Adviser of the Ministry of Parastatals required)
|
Non Chargeable |
Free |
N0.00 |
|
Pre-Incorporation Share Correction
|
Ad Valorem |
0.75% |
N50.00 |
|
Electronic Stamp N1000
|
Flat Rate |
₦1000.0 |
|
|
Lease Agreement (Tenancy/Machinery) for transactions above 21 Years
|
Ad Valorem |
6.0% |
N50.00 |
|
Electronic Stamp N100
|
Flat Rate |
₦100.0 |
|
|
Bulk Cheque Book
|
Flat Rate |
₦1.0 |
|
|
Electronic Stamp
|
Flat Rate |
₦50.0 |
|
|
Deed of Release/Surrender/Discharge (Without Stamp Duty Certificate for Mortgage/Debenture)
|
Ad Valorem |
0.075% |
N50.00 |
|
Registration of Charge
|
Ad Valorem |
0.375% |
N50.00 |
|
Bulk Loan Agreement
|
Ad Valorem |
0.125% |
N50.00 |
|
Lease Agreement (Tenancy/Machinery) for transaction between 0 - 7 Years
|
Ad Valorem |
0.78% |
N50.00 |
|
Lease Agreement (Tenancy/Machinery) for transaction between 8 - 21 Years
|
Ad Valorem |
3.0% |
N50.00 |
|
Electronic Stamp N500
|
Flat Rate |
₦500.0 |
|
