Stamp Duty Calculator Nigeria 2026
Work out stamp duty on bank transfers, tenancy and lease agreements and other documents under the Nigeria Tax Act 2025.
Results are estimates for planning. Confirm final figures with your accountant or the Nigeria Revenue Service (NRS). Everything runs in your browser and nothing you enter is stored by us.
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What This Calculator Covers
- The ₦50 stamp duty on electronic transfers of ₦10,000 or more, per month and per year
- Stamp duty on tenancy and lease agreements by length of lease
- The exemption for leases with an annual value below ₦10 million
- A custom option for other documents where you know the rate
- Clear notes on who pays and when documents must be stamped
- Free, instant and private
Stamp Duty on Bank Transfers
A flat ₦50 applies to each electronic transfer of ₦10,000 or more. From 1 January 2026 the sender pays it instead of the receiver. Transfers below ₦10,000, and transfers between your own accounts in the same bank, are not charged.
Stamp Duty on Leases and Tenancy
Lease and tenancy agreements with an annual value below ₦10 million are exempt. Above that, the calculator applies 0.78% for leases up to 7 years, 3% for 7 to 21 years and 6% above 21 years, on the total rent. Documents should be stamped within 30 days of signing.
Frequently Asked Questions
The sender. Under the Nigeria Tax Act 2025, banks now deduct the ₦50 stamp duty from the person sending a transfer of ₦10,000 or more, not from the receiver.
Not if the annual rent is below ₦10 million. Lease and tenancy agreements under that value are exempt from stamp duty under the new law.
An unstamped document that should have been stamped may not be accepted as evidence in court and can attract penalties for late stamping.
Documents are stamped through the Nigeria Revenue Service (NRS) or the relevant state revenue service, depending on the parties involved. Many offices now support online stamping.
They are a planning estimate. Confirm the exact rate and basis of assessment with the stamp duty office before you pay, especially for large or long leases.
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