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Stamp Duty Costs, Categories, and Application Process in Nigeria (2026)

Did you know that stamp duties in Nigeria have consistently generated over ₦1 trillion in revenue annually, making it one of the government's most reliable tax streams? While the stamp duty rates for 2026 remain unchanged from previous years, their importance in legal and business transactions cannot be overstated. From sealing property deals to drafting tenancy agreements or increasing share capital, understanding these rates and processes is critical to staying compliant and avoiding costly penalties. This guide breaks down everything you need to know, complete with tables, step-by-step instructions, and answers to key questions. Stay informed and take control of your transactions today!
Cost of Stamp Duties in Nigeria (2025)

Stamp duties are an essential part of transactions involving legal documents, serving as evidence of payments made to authenticate such instruments in Nigeria.

As we approach 2026, understanding the cost of stamp duties in Nigeria and the processes involved in their application is crucial for individuals and businesses.

This comprehensive guide explains the rates, categories, application steps, and answers common questions to help you navigate the system seamlessly.


What is Stamp Duty?

Stamp duty is a tax levied on documents such as agreements, deeds, and other legal instruments to make them legally enforceable.

The tax serves as proof of payment for official purposes and is governed by the Stamp Duties Act (Cap S8, Laws of the Federation of Nigeria, 2004) and its amendments.

In Nigeria, the Federal Inland Revenue Service (FIRS) administers stamp duties for corporate bodies and residents of the Federal Capital Territory (FCT), while State Internal Revenue Services handle duties for individuals and unincorporated entities.


Categories of Stamp Duties

Stamp duties in Nigeria are classified into two main categories:

  1. Ad Valorem Duties: Charges based on the monetary value of the transaction.
  2. Flat Rate Duties: Fixed charges applied regardless of the transaction’s value.

Cost of Stamp Duties in Nigeria (2026)

Below is a detailed table outlining the cost of stamp duties for various types of transactions:

Individual Transactions

S/N Name Type Rate Extra Copy Fee Cost Per Million (if applicable)
1 Appointment of Receiver Flat Rate ₦500 ₦50 N/A
2 Appointment of Trustee or Attorney Flat Rate ₦500 ₦50 N/A
3 Appraisement/Valuation of Property Ad Valorem 1.5% ₦50 ₦15,000
4 Bank Cheque Per Leaflet Flat Rate ₦1 Free N/A
5 Bank Deposit/Transfer Flat Rate ₦50 ₦100 N/A
6 Bill of Sale Ad Valorem 1.5% ₦50 ₦15,000
7 Bonds (Mortgage) Ad Valorem 0.375% ₦50 ₦3,750
8 Certificate of Occupancy Flat Rate ₦1,000 ₦50 N/A
9 Contract Agreement Ad Valorem 1% ₦50 ₦10,000
10 Contract Notes Ad Valorem 0.08% ₦50 ₦800

Bulk Transactions

For bulk transactions, such as high-value contracts or agreements, stamp duties are typically charged at lower rates to encourage compliance. Below is an example:

S/N Name Type Rate Extra Copy Fee Cost Per Million
1 Contract Agreement Ad Valorem 1% ₦50 ₦10,000
2 Share Increase (Post-Incorporation) Ad Valorem 0.75% ₦50 ₦7,500

Step-by-Step Guide to Paying Stamp Duties in Nigeria

Step 1: Determine the Nature of the Transaction

Understand the type of instrument you want to stamp, whether it is subject to ad valorem or flat rate charges.

Step 2: Prepare the Required Documents

Gather the necessary documents, which typically include:

  • The original instrument or agreement.
  • Supporting documentation (e.g., valuation reports for property).

Step 3: Calculate the Applicable Stamp Duty

Use the provided tables to calculate the amount payable based on the nature and value of the transaction.

Step 4: Submit Documents for Stamping

  • For Corporate Entities: Submit the documents to the FIRS.
  • For Individuals: Submit to the State Internal Revenue Service.

Step 5: Make Payment

Payment can be made via:

  • FIRS’ online portal (eStamp).
  • State government revenue platforms.

Step 6: Obtain Stamped Documents

After payment, the documents are stamped and returned to you as proof of compliance.


Frequently Asked Questions (FAQs)

1. What is the penalty for not stamping a document in Nigeria?

Failure to stamp a document can render it inadmissible in court and may attract fines equivalent to the unpaid duty.

2. Are all transactions subject to stamp duties?

No. Certain transactions, such as shipping agreements and share transfers, are exempt from stamp duties.

3. How is ad valorem stamp duty calculated?

Ad valorem duty is calculated as a percentage of the transaction value. For example, a 1.5% duty on a ₦1,000,000 transaction amounts to ₦15,000.

4. Can I pay stamp duties online?

Yes. Stamp duties can be paid via the FIRS eStamp portal or State Revenue Service platforms.

5. What is the current stamp duty on tenancy agreements?

The stamp duty on tenancy or lease agreements is 6% of the annual rent.


Common Misconceptions About Stamp Duties

1. “Stamp duties apply to all documents.”

Not all documents are chargeable. Some are exempt, such as documents from government ministries and certain agreements.

2. “Flat rates apply to all transactions.”

This is incorrect. Ad valorem duties apply to transactions involving monetary values, while flat rates apply to others.

3. “Once stamped, documents don’t require renewal.”

While stamping validates a document, certain instruments like tenancy agreements may need re-stamping if they are renewed.


Conclusion

Understanding the cost of stamp duties in Nigeria is vital for individuals and businesses to ensure legal compliance.

By following the outlined steps and referring to the tables provided, you can accurately calculate and pay your stamp duties.

For more guidance, consult the FIRS or your State Internal Revenue Service.

By staying informed, you can avoid penalties and ensure your transactions are legally binding. Bookmark this guide for a quick reference to stamp duty costs in Nigeria for 2026.

 

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