Stamp Duty Services

Name Type Rate Extra Copy
Deed of Assignment Ad Valorem 1.5% N50.00
Memorandum of Understanding (Related to Ordinary agreements) Flat Rate ₦500.0 N50.00
Memorandum and Articles of Association (Alteration of memo) Flat Rate ₦500.0 N500.00
Share Increase Ad Valorem 0.75% N50.00
Guarantor's Form ( For Loan Application) Flat Rate ₦500.0 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
Deed of Release/Surrender/Discharge Ad Valorem 0.075% N50.00
Vending Agreement Ad Valorem 1.0% N50.00
Appointment of Receiver Flat Rate ₦500.0 N50.00
Share Transfer Non Chargeable Free N0.00
Deed of Gift Ad Valorem 1.5% N50.00
Tenancy/Lease Ad Valorem 0.6% 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
Oaths, Affidavit-Affirmation, Statutory Declaration, Agreement (Memo of Handwritten) Ordinary Flat Rate ₦500.0 N50.00
Will Flat Rate ₦500.0 N50.00
Shipping Agreement Non Chargeable Free N0.00
Documents from Ministries and Parastatals (Letter from Legal Adviser of the Ministry of Parastatals required) Non Chargeable Free N0.00
Notaries Act Flat Rate ₦500.0 N50.00
Bill of Sale Ad Valorem 1.5% N50.00
Share Capital and Share Capital Increase Ad Valorem 0.75% N50.00
Memorandum of Understanding (Related to Land, Sales, Joint Venture,. Surrender, Subdivision Agreements) Ad Valorem 1.5% N50.00
Certificate of Occupancy, Partnership Flat Rate ₦1000.0 N50.00
Bank Cheque Per Leaflet N1.00 per leaflet (Premium) Flat Rate ₦1.0
Share Reduction Flat Rate ₦500.0 N50.00
Oath and other affiliates bodies relating to above Flat Rate ₦500.0 N50.00
Ordinary or Open Agreement Underhand Articles Flat Rate ₦500.0 N50.00
Insurance Policy/Policies Ad Valorem 0.075% N50.00
Sales Agreement Ad Valorem 1.5% N50.00
Legal Mortgage Ad Valorem 0.375% N50.00
Legal Mortgage (Upstamping) Ad Valorem 0.375% N50.00
Contract Notes Ad Valorem 0.08% N50.00
Appointment of Trustee or of Attorney Flat Rate ₦500.0 N50.00
Settlement of any Instrument Ad Valorem 0.375% N50.00
Surrender, Bills of Exchange Ad Valorem 0.1% N50.00
Gift (Land) Ad Valorem 1.5% N50.00
Appraisement or Valuation of Property Ad Valorem 1.5% N50.00
Marketable Securities Ad Valorem 2.25% N50.00
Discharge or Release Ad Valorem 0.075% N50.00
Deeds of Conveyance or Transfer on Sale of Property Ad Valorem 1.5% N50.00
Power of Attorney (Irrevocable/Land Related) Ad Valorem 1.5% N50.00
Contract Agreement Ad Valorem 1.0% N50.00
Bonds (Mortgage) Ad Valorem 0.375% N50.00
Power of Attorney - Revocable/not land related Flat Rate ₦500.0 N50.00
Promissory Notes of Ordinary Documents/I.O.U Ad Valorem 0.1% N50.00
Lease Agreement on Plant and Machinery Ad Valorem 0.78% N50.00
Goodwill Debenture, Settlements Ad Valorem 0.375% N50.00