1. Fees for C OF O State Land (*)
A. Awka & Environs
| S/N | Description | Revenue code | Residential | Commercial |
|---|---|---|---|---|
|
1 |
PREMIUM EXECUTIVE BUSINESS DISTRICT |
60001001 - 12040091 |
10,000 / M2 |
12,000 / M2 |
|
2 |
PREMIUM AGU-AWKA |
60001001 - 12040091 |
5,000 / M2 |
6,000 / M2 |
|
3 |
PREMIUM IYIAGU |
60001001 - 12040091 |
5,000 / M2 |
6,000 / M2 |
|
4 |
PREMIUM IKENGA |
60001001 - 12040091 |
5,000 / M2 |
6,000 / M2 |
|
5 |
PREMIUM ODERA ESTATE (FORMER LAGOS ESTATE) |
60001001 - 12040091 |
5,000 / M2 |
6,000 / M2 |
|
6 |
PREMIUM ABUJA ESTATE |
60001001 - 12040091 |
5,000 / M2 |
6,000 / M2 |
|
7 |
PREMIUM WXPRESSWAY |
60001001 - 12040091 |
5,000 / M2 |
6,000 / M2 |
|
8 |
PREMIUM HILL TOP |
60001001 - 12040091 |
1,500 / M2 |
2,000 / M2 |
|
9 |
PREMIUM ISIAGU |
60001001 - 12040091 |
2,000 / M2 |
3,000 / M2 |
|
10 |
PREMIUM LOCKWOOD GARDEN |
60001001 - 12040091 |
2,000 / M2 |
3,000 / M2 |
|
11 |
PREMIUM MILLENNIUM CITY |
60001001 - 12040091 |
10,000 / M2 |
12,000 / M2 |
B. Onitsha & Environs
| S/N | Description | Revenue code | Residential | Commercial |
|---|---|---|---|---|
|
1 |
PREMIUM TRANS-NKISSI I-II |
60001001 - 12040091 |
10,000 / M2 |
5,000 / M2 |
|
2 |
PREMIUM TRANS-NKISSIN III |
60001001 - 12040091 |
5,000 / M2 |
7,000 / M2 |
|
3 |
PREMIUM HABOUR INDUSTRIAL |
60001001 - 12040091 |
N / A |
15,000 / M2 |
|
4 |
PREMIUM G.R.A |
60001001 - 12040091 |
12,000 / M2 |
17,000 / M2 |
|
5 |
PREMIUM NIGER BRIDGE HEAD |
60001001 - 12040091 |
10,000 / M2 |
15,000 / M2 |
|
6 |
PREMIUM UNITY |
60001001 - 12040091 |
1,000 / M2 |
2,500 / M2 |
|
7 |
PREMIUM OBA AIRPORT |
60001001 - 12040091 |
3,000 / M2 |
5,000 / M2 |
|
8 |
PREMIUM TRANS-NKISSI I-II (New Application) |
60001001 - 12040091 |
10,000 / M2 |
15,000 / M2 |
|
9 |
PREMIUM TRANS-NKISSIN III (New Application) |
60001001 - 12040091 |
5,000 / M2 |
7,000 / M2 |
|
10 |
PREMIUM AKPAKA FOREST |
60001001 - 12040091 |
10,000 / Plot |
15,000 / Plot |
C. Nnewi & Environs
| S/N | Description | Revenue code | Residential | Commercial |
|---|---|---|---|---|
|
1 |
PREMIUM EME-COURT |
60001001 - 12040091 |
5000 / M2 |
7,000 / M2 |
|
2 |
PREMIUM OTOLO UTUH |
60001001 - 12040091 |
5,000 / M2 |
7,000 / M2 |
|
3 |
PREMIUM INDUSTRIAL LAYOUT OZUBULU |
60001001 - 12040091 |
5,000 / M2 |
7,000 / M2 |
2. FEES for C OF O Non-State Land (*)
A. Awka & Environs
| S/N | Premium | Revenue code | Urban Residential | Urban Commercial | Rural Residential | Rural Commercial |
|---|---|---|---|---|---|---|
|
1 |
1-1,000 / M2 |
60001001 - 12070035 |
300,000 |
500,000 |
100,000 |
200,000 |
|
a |
Hotel |
- |
- |
700,000 |
- |
300,000 |
|
b |
Fuel Station / Gas Plant |
- |
- |
600,000 |
- |
250,000 |
|
c |
Shopping centre |
- |
- |
600,000 |
- |
250,000 |
|
d |
Bank |
- |
- |
600,000 |
- |
300,000 |
|
e |
Events centre |
- |
- |
600,000 |
- |
250,000 |
|
2 |
1,001 - 2,500 / M2 |
60001001 - 12070035 |
500,000 |
800,000 |
200,000 |
350,000 |
|
a |
Hotel |
- |
- |
1,000,000 |
- |
450,000 |
|
b |
Fueling Station / Gas Plant |
- |
- |
850,000 |
- |
400,000 |
|
c |
Shopping Centre |
- |
- |
850,000 |
- |
400,000 |
|
d |
Bank |
- |
- |
1,000,000 |
- |
450,000 |
|
e |
Events centre |
- |
- |
850,000 |
- |
400,000 |
|
3 |
2,501 - 5,000 / M2 |
60001001 - 12070035 |
900,000 |
1,400,000 |
300,000 |
500,000 |
|
a |
Hotel |
- |
- |
2,000,000 |
- |
800,000 |
|
b |
Fueling Station / Gas Plant |
- |
- |
1,400,000 |
- |
700,000 |
|
c |
Shopping Centre |
- |
- |
1,400,000 |
- |
700,000 |
|
d |
Bank |
- |
- |
1,500,000 |
- |
800,000 |
|
e |
Events centre |
- |
- |
1,400,000 |
- |
700,000 |
B. Onitsha & Environs
| S/N | Premium | Revenue code | Urban Residential | Urban Commercial | Rural Residential | Rural Commercial |
|---|---|---|---|---|---|---|
|
1 |
1-1,000 / M2 |
60001001 - 12070035 |
350,000 |
575,000 |
100,000 |
200,000 |
|
a |
Hotel |
- |
-
|
800,000 |
- |
300,000 |
|
b |
Fueling Station / Gas Plant |
- |
- |
950,000 |
- |
400,000 |
|
c |
Shopping Centre |
- |
- |
700,000 |
- |
250,000 |
|
d |
Bank |
- |
- |
800,000 |
- |
400,000 |
|
e |
Events Centre |
- |
- |
950,000 |
- |
- |
|
2 |
1,1001 - 2,500 / M2 |
60001001 - 12070035 |
550,000 |
875,000 |
200,000 |
350,000 |
|
a |
Hotel |
- |
- |
1,100,000 |
- |
450,000 |
|
b |
Fueling Station / Gas Plant |
- |
- |
950,000 |
- |
400,000 |
|
c |
Shopping Centre |
- |
- |
950,000 |
- |
400,000 |
|
d |
Bank |
- |
- |
1,100,000 |
- |
600,000 |
|
e |
Events Centre |
- |
- |
950,000 |
- |
400,000 |
|
3 |
2,501 - 5,000 / M2 |
60001001 - 12070035 |
900,000 |
1,400,000 |
300,000 |
500,000 |
|
a |
Hotel |
- |
- |
2,000,000 |
- |
800,000 |
|
b |
Fueling Station / Gas Plant |
- |
- |
1,400,000 |
- |
700,000 |
|
c |
Shopping Centre |
- |
- |
1,400,000 |
- |
700,000 |
|
d |
Bank |
- |
- |
1,800,000 |
- |
900,000 |
|
e |
Events Centre |
- |
- |
1,400,000 |
- |
700,000 |
3. FEES for C OF O Agriculture (*)
A. State Lands
| S/N | Description | Revenue code | Rate |
|---|---|---|---|
|
1 |
PREMIUM |
60001001 - 12040091 |
50 / M2 |
|
2 |
DEED FEES |
60001001 - 12040037 |
45,000 |
|
3 |
COMPUTER |
60001001 - 12040169 |
10,000 |
|
4 |
RECERTIFICATION |
60001001 - 12040280 |
10,000 |
|
5 |
SURVEY |
60001001 - 12040038 |
50,000 |
|
6 |
GROUND RENT |
60001001 - 12090007 - Current 60001001 - 12090008 - Arrears 60001001 - 12090009 - Renewal & Penalties |
0.2 / M2 |
B. Non-State Lands
| S/N | Description | Revenue code | Rate |
|---|---|---|---|
|
1 |
PREMIUM |
60001001 - 12040091 |
25 / M2 |
|
2 |
DEED FEES |
60001001 - 12040037 |
45,000 |
|
3 |
COMPUTER |
60001001 - 12040169 |
20,000 |
|
4 |
RECERTIFICATION |
60001001 - 12040280 |
25,000 |
|
5 |
SURVEY |
60001001 - 12040038 |
50,000 |
|
6 |
GROUND RENT |
60001001 - 12090007 - Current 60001001 - 12090008 - Arrears 60001001 - 12090009 - Renewal & Penalties |
15/30 |
4 . Annual Grount Rent
| S/N | Description | Revenue code | Residential | Commercial | Agricultural |
|---|---|---|---|---|---|
|
1 |
State Lands |
60001001 - 12090007 |
5 / M2 |
5 / M2 |
0.2 / M2 |
|
2 |
Non-State Lands |
60001001 - 12090007 |
5 / M2 |
5 / M2 |
0.2 / M2 |
5 . Other Fees State/Non-State Land
A. Fees for Deed of Assignment (*)
| S/N | Description | Revenue code | Rate |
|---|---|---|---|
|
1 |
CONSENT FEE (DEED FEE) |
60001001 - 12040162 |
2% OF VALUE |
|
2 |
INSPECTION |
60001001 - 12040162 |
10,000 |
|
3 |
REGISTRATION |
60001001 - 12040030 |
10,000 |
|
4 |
COMPUTER |
60001001 - 12040169 |
20,000 |
|
5 |
RECERTIFICATION |
60001001 - 12040280 |
25,000 |
|
6 |
GROUND RENT |
60001001 - 12090007 - Current 60001001 - 12090008 - Arrears 60001001 - 12090009 - Renewal & Penalties |
15/30 |
|
7 |
CAPITAL GAIN TAX |
60001001-12010038 |
10% OF PROFIT |
B. Fees for Mortgage (*)
| S/N | Description | Revenue code | Rate |
|---|---|---|---|
|
1 |
CONSENT FEE (DEED FEE) |
60001001 - 12040162 |
1% OF VALUE |
|
2 |
REGISTRATION |
60001001 - 12040030 |
10,000 |
|
3 |
COMPUTER |
60001001 - 12040169 |
20,000 |
|
4 |
RECERTIFICATION |
60001001 - 12040280 |
25,000 |
|
5 |
GROUND RENT |
60001001 - 12090007 - Current 60001001 - 12090008 - Arrears 60001001 - 12090009 - Renewal & Penalties |
15/30 |
C. Fees for Power of Attorney
| S/N | Description | Revenue code | Rate |
|---|---|---|---|
|
1 |
REGISTRATION |
60001001 - 12040030 |
100,000 |
|
2 |
INSPECTION |
60001001 - 12040165 |
10,000 |
|
3 |
COMPUTER |
60001001 - 12040159 |
20,000 |
|
4 |
CAPITAL GAIN TAX |
60001001 - 12010038 |
10% OF PROFIT |
D. Fees for Sublease (*)
| S/N | Description | Revenue code | Rate |
|---|---|---|---|
|
1 |
REGISTRATION |
60001001 - 12040030 |
100,000 |
E. Fees for Renewal of Lease (*)
| S/N | Description | Revenue code | Rate |
|---|---|---|---|
|
1 |
PREPERATION FEE |
|
10,000 |
|
2 |
CONSENT FEE (DEED FEE) |
60001001 - 12040162 |
2% OF VALUE |
|
3 |
INSPECTION |
60001001 - 12040165 |
10,000 |
|
4 |
REGISTRATION |
60001001 - 12040030 |
10,000 |
|
5 |
COMPUTER |
60001001 - 12040159 |
20,000 |
|
6 |
RECERTIFICATION |
60001001 - 12040280 |
25,000 |
F. Annulment Fees (*)
| S/N | Description | Revenue code | Rate |
|---|---|---|---|
|
1 |
NON REFUNDABLE |
60001001 - 12040168 |
100,000
|
|
2 |
APPLICATION FEE |
|
150,000
|
|
3 |
ALIMS FEE |
60001001 - 12040175 |
10,000 |
G. Subdivision Approval (*)
| Rate | Revenue code | |
|---|---|---|
|
|
2% OF VALUE FOR STATE LANDS AND 2% OF VALUE FOR NON-STATE LANDS |
60001001 - 12040242 |
| S/N/ | Rate | Revenue code |
|---|---|---|
|
|
1% OF VALUE FOR STATE LANDS AND 5% OF VALUE FOR NON-STATE LANDS |
60001001 - 12040242 |
H. Change of Purpose Clause (*)
| Rate | Revenue code | |
|---|---|---|
|
|
1% OF VALUE FOR STATE LANDS AND 5% OF VALUE FOR NON-STATE LANDS |
60001001 - 12040171 |
| S/N/ | Rate | Revenue code |
|---|---|---|
|
|
1% OF VALUE FOR STATE LANDS AND 5% OF VALUE FOR NON-STATE LANDS |
60001001 - 12040171 |
I. Vesting Assent (*)
| S/N | Description | Revenue code | Rate |
|---|---|---|---|
|
1 |
VESTING FEE (DEED FEE) |
60001001 - 12040037 |
50,000 + APPLICABLE RENT
|
|
2 |
GROUND RENT |
60001001 - 12090007 - Current 60001001 - 12090008 - Arrears 60001001 - 12090009 - Renewal & Penalties |
15/30
|
(*) Direct Tax may apply
4 . Annual Grount Rent
| S/N | Description | Revenue code | Residential | Commercial | Agricultural |
|---|---|---|---|---|---|
|
1 |
State Lands |
60001001 - 12090007 |
5 / M2 |
5 / M2 |
0.2 / M2 |
|
2 |
Non-State Lands |
60001001 - 12090007 |
5 / M2 |
5 / M2 |
0.2 / M2 |