FIRS-JTB TIN Stamp Duty Registration Form

Here is the Federal Inland Revenue Service (FIRS) and Joint Tax Board (JTB) Tax Identification Number (TIN) Stamp Duty Registration Form and Guidelines for all business transactions in Nigeria.

Stamp duty is a tax that is charged on written or electronic transaction documents. A physical revenue stamp had to be attached to or impressed upon the document to show that stamp duty had been paid before the document was legally effective (Wikipedia)

How to Pay for Stamp Duties in Nigeria

Step 1   Create your account or Log in using your existing account details on Integrated Stamp Duties & Levies Services (ISDLS) portal. Note: Your email ID is a preferred for username.

Step 2   Search and select the stamp duty instrument from the SERVICES menu or MDA menu. 

Step 3   Provide details of the transaction by completing the relevant fields including TIN and transaction amounts. Note: The Tax Identification Number (TIN) of all parties involved in the transaction will be required.

Step 4   View the summary page for correctness.             

Step 5   Make payments using any of the payment options. E.g. Debit cards, Credit cards, Pay at bank etc.

Step 6   Upon successful payments, ISDS will forward an electronic copy of the Stamp Duty Certificate to the current logged-in email address of the user.      

Step 7   Log out or continue to process another stamp duty transaction.

How to Fill the Stamp Duty Form

To begin, make a selection by either clicking on the Individual, Corporate or MDA tabs (see more details below). Then enter your Tax Identification Number (TIN) in the text box provided and click on the Retrieve TIN button.

NOTE:

  • You must first provide your TIN prior to filling other details in the respective text boxes.
  • The text boxes with red asterisk are mandatory fields.
  • Auto-Retrieve TIN Information may not work for some TIN. You are required to enter the appropriate information in the text boxes

INDIVIDUAL ACCOUNT: This is for individuals who wish to obtain their login credentials for stamp duty certificate. Frequently used services include: Tenancy Agreement, Tenancy Lease, etc.

CORPORATE ACCOUNT: This is for corporate entities who wish to obtain their login credentials for stamp duty certificate. Frequently used services include: Legal Mortgage, Debentures, Share Increase, etc.

Stamp Duties & Levies Rates in Nigeria

Name Type Rate Extra Copy
 Lease Agreement (Tenancy/Machinery) for transaction between 8 – 21 Years Ad Valorem 3.0% N50.00
 Adhesive Stamp Flat Rate ₦50.0
 Adhesive Stamp N100 Flat Rate ₦100.0
 Adhesive Stamp N1000 Flat Rate ₦1000.0
 Adhesive Stamp N500 Flat Rate ₦500.0
 Appointment of Receiver Flat Rate ₦500.0 N50.00
 Appointment of Trustee or of Attorney Flat Rate ₦500.0 N50.00
 Appraisement or Valuation of Property Ad Valorem 1.5% N50.00
 Bank Cheque Per Leaflet N1.00 per leaflet (Premium) Flat Rate ₦1.0
 Bill of Sale Ad Valorem 1.5% N50.00
 Bonds (Mortgage) Ad Valorem 0.375% N50.00
 Bulk Cheque Book Flat Rate ₦1.0
 Bulk Loan Agreement Ad Valorem 0.125% N50.00
 Certificate of Occupancy, Partnership Flat Rate ₦1000.0 N50.00
 Contract Agreement Ad Valorem 1.0% N50.00
 Contract Notes Ad Valorem 0.08% N50.00
 Debenture Ad Valorem 0.375% N50.00
 Deed of Assignment Ad Valorem 1.5% N50.00
 Deed of Gift Ad Valorem 1.5% N50.00
 Deed of Release/Surrender/Discharge Ad Valorem 0.075% N50.00
 Deed of Release/Surrender/Discharge (Without Stamp Duty Certificate for Mortgage/Debenture) Ad Valorem 0.075% N50.00
 Deeds of Conveyance or Transfer on Sale of Property Ad Valorem 1.5% N50.00
 Discharge or Release Ad Valorem 0.075% N50.00
 Documents from Ministries and Parastatals (Letter from Legal Adviser of the Ministry of Parastatals required) Non Chargeable Free N0.00
 Gift (Land) Ad Valorem 1.5% N50.00
 Goodwill Debenture, Settlements Ad Valorem 0.375% N50.00
 Guarantor’s Form ( For Loan Application) Flat Rate ₦500.0 N50.00
 Insurance Policy/Policies Ad Valorem 0.075% N50.00
 Joint Venture Agreements Flat Rate ₦500.0 N50.00
 Lease Agreement (Tenancy/Machinery) for transaction between 0 – 7 Years Ad Valorem 0.78% N50.00
 Lease Agreement (Tenancy/Machinery) for transactions above 21 Years Ad Valorem 6.0% 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 ₦500.0 N50.00
 Marketable Securities Ad Valorem 2.25% N50.00
 Memorandum and Articles of Association (Alteration of memo) Flat Rate ₦500.0 N500.00
 Memorandum of Understanding (Related to Land, Sales, Joint Venture,. Surrender, Subdivision Agreements) Ad Valorem 1.5% N50.00
 Memorandum of Understanding (Related to Ordinary agreements) Flat Rate ₦500.0 N50.00
 Notaries Act Flat Rate ₦500.0 N50.00
 Oath and other affiliates bodies relating to above Flat Rate ₦500.0 N50.00
 Oaths, Affidavit-Affirmation, Statutory Declaration, Agreement (Memo of Handwritten) Ordinary Flat Rate ₦500.0 N50.00
 Ordinary or Open Agreement Underhand Articles Flat Rate ₦500.0 N50.00
 Power of Attorney – Revocable/not land related Flat Rate ₦500.0 N50.00
 Power of Attorney (Irrevocable/Land Related) Ad Valorem 1.5% N50.00
 Power of Attorney (POA not relating to sales, conveyance, transfers of any landed property ) Flat Rate ₦500.0 N50.00
 Pre-Incorporation Share Correction Ad Valorem 0.75% N50.00
 Promissory Notes of Ordinary Documents/I.O.U Ad Valorem 0.1% N50.00
 PROXY FORM Flat Rate ₦500.0 N50.00
 Registration of Charge Ad Valorem 0.375% N50.00
 Sales Agreement Ad Valorem 1.5% N50.00
 Settlement of any Instrument Ad Valorem 0.375% N50.00
 Share Transfer Non Chargeable Free N0.00
 Shipping Agreement Non Chargeable Free N0.00
 Surrender, Bills of Exchange Ad Valorem 0.1% N50.00
 Vending Agreement Ad Valorem 1.0% N50.00
 Will Flat Rate ₦500.0 N50.00


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