Calculate stamp duty on leases, transfers, share capital, and more
| Instrument | Rate | Type |
|---|---|---|
| Lease (<7 years) | 0.78% | Ad valorem |
| Lease (≥7 years) | 3% | Ad valorem |
| Share capital (incorporation) | 0.75% | Ad valorem |
| Share capital increase | 0.75% | Ad valorem |
| Mortgage / Bond | 0.375% | Ad valorem |
| Loan capital / Debentures | 0.125% | Ad valorem |
| Contract agreement | 1% | Ad valorem |
| Bill of sale | 1.5% | Ad valorem |
| Transfer of mineral assets | 2% | Ad valorem |
| Certificate of Occupancy | N1,000 | Flat |
| Electronic transfer (≥N10K) | N50 | Flat |