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Stamp Duty in Nigeria: Leases, Transfers, and Agreements

Fixed duty on receipts and transfers versus ad-valorem duty on leases and property deeds. Lagos and nationwide context.

Updated 2 September 20262 min read
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Short answer: Stamp duty depends on the instrument: fixed duty per copy for some agreements and receipts, ad-valorem (percentage) duty for leases, deeds, and share transfers. Duties are typically paid to FIRS or the relevant State IRS depending on the parties.

Fixed duty vs ad-valorem

TypeExamples in calculatorHow duty is calculated
Fixed dutyElectronic transfer receipt, tenancy agreement, service contractFlat amount per stamped copy (e.g. ₦50 on electronic transfers)
Ad-valoremLease, deed of assignment, loan, share transferPercentage of consideration with minimum floors

Select the instrument that matches your document before entering the consideration amount.

Lagos leases and property

Lagos commercial and residential leases often use ad-valorem duty on rent or consideration. Use the lease or deed instrument and enter the total contract value. State-specific surcharges are not modelled in this estimate.

Copies matter

Duty is calculated per copy. If you stamp multiple originals, multiply accordingly in the copies field.

Estimate stamp duty

Open Staff Pay Tax Calculator — stamp duty mode.

Sources reviewed

  • Stamp Duties Act (planning schedule used in Staff Pay Tax Calculator)
  • Staff Pay Tax Calculator stamp duty assumptions (counsel-reviewed, September 2026)

Educational only. Not evidence of stamping or payment.

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