The recent release by Federal Inland Revenue Service signed by its executive Chairman on administration of Stamp Duties in Nigeria make a detailed clarification on the dutiable instruments/documents and applicable rates as detailed below:
| NAME | TYPE | RATE | EXTRA COPY |
| Appointment of Receiver | Flat Rate | N 500.00 | N 50.00 |
| Appointment of Trustee or of Attorney | Flat Rate | N 500.00 | N 50.00 |
| Appraisement or Valuation of Property | Ad Valorem | 1.50% | N 50.00 |
| Bank Cheque per Leaflet N1.00 per leaflet (Premium) | Flat Rate | N1.0 | |
| Bank Deposit/ Transfer | Flat Rate | N50.00 | N100.00 |
| Bill of Sale | Ad Valorem | 1.50% | N50.00 |
| Bonds (Mortgage) | Ad Valorem | 0.38% | N50.00 |
| Certificate of Occupancy, Partnership | Flat Rate | N 1000.0 | N50.00 |
| Contract Agreement | Ad Valorem | 1.00% | N50.00 |
| Contract Notes | Ad Valorem | 0.08% | N50.00 |
| Debenture | Ad Valorem | 0.38% | N50.00 |
| Deed of Assignment | Ad Valorem | 1.50% | N50.00 |
| Deed of Gift | Ad Valorem | 1.50% | N50.00 |
| Dees of Release/Surrender/Discharge | Ad Valorem | 0.075% | N50.00 |
| Documents from Ministries and Parastatals (Letter from Legal Adviser of the Ministry of Parastatals required) | Non- Chargeable | Free | 0 |
| Gift (Land) | Ad Valorem | 1.50% | N50.00 |
| Goodwill Debenture, Settlements | Ad Valorem | 0.375 % | N50.00 |
| Guarantor’s Form (For Loan Application | Flat Rate | N500 | N50.00 |
| Insurance Policy/Policies | Ad Valorem | 0.075% | N50.00 |
| Joint Venture Agreements | Flat Rate | N 500.00 | N50.00 |
| Legal Mortgage | Ad Valorem | 0.375% | N50.00 |
| Legal Mortgage (Upstamping) | Ad Valorem | 0.375% | N50.00 |
| Loan Agreement | Ad Valorem | 0.125% | N50.00 |
| Loan Agreement (as accompanying document to a mortgage/debenture) | Flat Rate | N500 | N50.00 |
| Marketable Securities | Ad Valorem | 2.25% | N50.00 |
| Memorandum and Articles of Association (Alteration of memo) | Flat Rate | N500 | N500.00 |
| Memorandum of Understanding (Related to Land, Sales, Joint Ventures, Surrender, Subdivision Agreements) | Ad Valorem | 1.5% | N50.00 |
| Memorandum of Understanding (Related to Land, Ordinary Agreements) | Flat Rate | N500.00 | N50.00 |
| New Company Registration (Government Organization Only) | Flat Rate | N500.00 | N50.00 |
| Notaries Act | Flat Rate | N500.00 | N50.00 |
| Oath and other affiliates bodies relating to above | Flat Rate | N500.00 | N50.00 |
| Oaths, Affidavit- Affirmation, Statutory Declaration, Agreement | Flat Rate | N500.00 | N50.00 |
| (Memo of Handwritten) Ordinary | |||
| Ordinary or Open Agreement Underhand Articles | Flat Rate | N500.00 | N50.00 |
| Power of Attorney-Revocable/not land related | Flat Rate | N500.00 | N50.00 |
| Power of Attorney- (irrevocable/ Land Related) | Ad Valorem | 1.50% | N50.00 |
| Power of Attorney (POA not relating to sales, conveyance, transfers of any landed property) | Flat Rate | N500.00 | N50.00 |
| Promissory Notes of Ordinary Documents/I.O.U | Ad Valorem | 0.10% | N50.00 |
| PROXY FORM | Flat Rate | N500.00 | N50.00 |
| Sales Agreement | Ad Valorem | 1.50% | N50.00 |
| Settlement of any Instrument | Ad Valorem | 0.38% | N50.00 |
| Share Increase | Ad Valorem | 0.75% | N50.00 |
| Share Increase (Pre-Incorporation) | Ad Valorem | 0.75% | N50.00 |
| Share Reduction | Flat Rate | N500.00 | N50.00 |
| Share Reduction (Pre-Incorporation) | Ad Valorem | 0.75% | N50.00 |
| Share Transfer | Non Chargeable | Free | N0.00 |
| Share Transfer (Pre- Incorporation) | Ad Valorem | 0.75% | N50.00 |
| Shipping Agreement | Non Chargeable | Free | N0.00 |
| Surrender, Bills of Exchange | Ad Valorem | 0.10% | N50.00 |
| Tenancy/Lease | Ad Valorem | 6.00% | N50.00 |
| Vending Agreement | Ad Valorem | 1.00% | N50.00 |
| Will | Flat Rate | N500.00 | N50.00 |
