Nigeria Tax Administration Act, 2025 · s.110–s.111, s.113
Stamp duty on documents
An unstamped dutiable instrument carries 10% of the duty, plus interest.
Who this lands on: Anyone signing an agreement, lease or other dutiable instrument.
Failing to stamp an instrument that should be stamped carries 10% of the unpaid duty, plus interest at the Central Bank of Nigeria monetary policy rate (s.110).
Failing to disclose the facts that decide the duty is charged separately (s.111).
Fraud in relation to stamps — forging, using or dealing in a false stamp — is an offence with a fine or imprisonment on conviction (s.113).