SCHEDULE OF APPROVED REVENUE HEADS
Every charge the State may lawfully raise
All 121 approved revenue heads, with the code that appears on your demand notice, the collecting ministry, the amount or rate, and the statutory instrument that authorises it. If a charge is not on this page, it is not a lawful demand.
121 of 121 heads
| Code | Revenue head | Category | Collecting MDA | Amount / rate | Statutory basis |
|---|---|---|---|---|---|
| 11010001 | Pay As You Earn (PAYE) Deducted at source by every employer and remitted by the 10th of the following month. | Taxes | State Internal Revenue Service | Graduated PITA bands, 7% – 24% | Personal Income Tax Act (as amended), s.81 |
| 11010002 | Direct Assessment — self-employed Annual return due on or before 31 March each year. | Taxes | State Internal Revenue Service | Graduated PITA bands, 7% – 24% | Personal Income Tax Act, s.41 |
| 11010003 | Presumptive tax — informal sector Flat annual charge for traders and artisans whose turnover cannot readily be ascertained. | Taxes | State Internal Revenue Service | ₦12,000 | PITA s.6(6); State Presumptive Tax Regulations |
| 11010004 | Withholding tax on rent (individuals) Deducted by the tenant and remitted within 30 days of payment. | Taxes | State Internal Revenue Service | 10% of gross rent | PITA s.70; WHT Regulations |
| 11010005 | Withholding tax on contracts & supplies Applies where the recipient is an individual, enterprise or partnership. | Taxes | State Internal Revenue Service | 5% of contract sum | PITA s.70; WHT Regulations |
| 11010006 | Withholding tax on professional & technical fees Consultancy, legal, audit, engineering and management fees. | Taxes | State Internal Revenue Service | 5% of fee | PITA s.70; WHT Regulations |
| 11010007 | Withholding tax on dividends, interest & royalties Final tax in the hands of an individual recipient. | Taxes | State Internal Revenue Service | 10% of gross | PITA s.70 |
| 11010008 | Withholding tax on commission, consultancy & agency | Taxes | State Internal Revenue Service | 5% of gross | PITA s.70 |
| 11010009 | Capital gains tax (chargeable individuals) On disposal of chargeable assets by individuals resident in the State. | Taxes | State Internal Revenue Service | 10% of chargeable gain | Capital Gains Tax Act, s.2 |
| 11010010 | Stamp duty — instruments between individuals The State stamps instruments executed between individuals; the FIRS stamps those involving a company. | Taxes | State Internal Revenue Service | Ad valorem 0.75% – 1.5%, or fixed duty | Stamp Duties Act, s.4(2) |
| 11010011 | Stamp duty — tenancy & lease agreement | Taxes | State Internal Revenue Service | 0.78% of annual rent (under 7 years) | Stamp Duties Act, Schedule |
| 11010012 | Stamp duty — deed of assignment / conveyance | Taxes | State Internal Revenue Service | 1.5% of consideration | Stamp Duties Act, Schedule |
| 11010013 | Stamp duty — power of attorney (fixed) | Taxes | State Internal Revenue Service | ₦1,000 | Stamp Duties Act, Schedule |
| 11020001 | Consumption tax — hotels, restaurants & event centres Collected from the consumer by the operator and remitted by the 20th of the following month. | Taxes | State Internal Revenue Service | 5% of the bill | State Hotel Occupancy & Restaurant Consumption Law |
| 11020002 | Land use charge — residential Consolidates ground rent, tenement rate and neighbourhood improvement charge. | Taxes | Urban Planning & Development Authority | 0.076% of assessed capital value | State Land Use Charge Law |
| 11020003 | Land use charge — commercial | Taxes | Urban Planning & Development Authority | 0.394% of assessed capital value | State Land Use Charge Law |
| 11020004 | Land use charge — industrial | Taxes | Urban Planning & Development Authority | 0.256% of assessed capital value | State Land Use Charge Law |
| 11020005 | Pools betting & lottery tax | Taxes | State Lotteries & Gaming Board | 7% of gross gaming revenue | Taxes and Levies (Approved List) Act, Part II |
| 11020006 | Road taxes | Taxes | Motor Licensing Authority | By vehicle category — see the motor schedule | Taxes and Levies (Approved List) Act, Part II |
| 12060001 | Development levy (individuals) Payable once a year by every taxable adult resident in the State. | Levies | State Internal Revenue Service | ₦500 | Taxes and Levies (Approved List) Act, Part II |
| 12060002 | Business premises registration — urban (first registration) Per premises. Renewal ₦5,000 per annum. | Levies | State Internal Revenue Service | ₦10,000 | Taxes and Levies (Approved List) Act, Part II |
| 12060003 | Business premises registration — rural (first registration) Per premises. Renewal ₦1,000 per annum. | Levies | State Internal Revenue Service | ₦2,000 | Taxes and Levies (Approved List) Act, Part II |
| 12060004 | Business premises renewal — urban Due 1 January each year. | Levies | State Internal Revenue Service | ₦5,000 | Taxes and Levies (Approved List) Act, Part II |
| 12060005 | Environmental sanitation levy — commercial premises Annual, banded by premises size. | Levies | Environmental Protection Agency | ₦15,000 | State Environmental Protection Law |
| 12060006 | Effluent discharge levy Industrial premises discharging treated effluent; annual. | Levies | Environmental Protection Agency | ₦120,000 | State Environmental Protection Law |
| 12060007 | Infrastructure maintenance levy — industrial estates Annual, per factory unit. | Levies | Ministry of Works | ₦250,000 | State Infrastructure Maintenance Regulations |
| 12060008 | Street naming & house numbering levy One-off, per commercial property. | Levies | Urban Planning & Development Authority | ₦25,000 | State Urban Planning Law |
| 12060009 | Telecommunication mast levy Annual, per mast site. | Levies | Urban Planning & Development Authority | ₦500,000 | State Mast & Tower Regulations |
| 12060010 | Signage & advertisement levy — billboard (48 sheet) Annual, per face. | Levies | Signage & Advertisement Agency | ₦350,000 | State Signage & Advertisement Law |
| 12060011 | Signage & advertisement levy — shop fascia Annual, per sign not exceeding 3m². | Levies | Signage & Advertisement Agency | ₦20,000 | State Signage & Advertisement Law |
| 12060012 | Mobile advertisement levy (branded vehicle) Annual, per vehicle. | Levies | Signage & Advertisement Agency | ₦45,000 | State Signage & Advertisement Law |
| 12010001 | Liquor licence — off-licence Annual; renewable by 31 January. | Licences | Ministry of Commerce | ₦75,000 | State Liquor Licensing Law |
| 12010002 | Quarrying & mineral extraction licence (State component) Annual, per site. | Licences | Ministry of Solid Minerals | ₦450,000 | State Minerals Regulations |
| 12010003 | Private guard company operating licence Annual. | Licences | Ministry of Internal Security | ₦300,000 | State Private Security Regulations |
| 12010004 | Patent medicine vendor licence Annual, per outlet. | Licences | Ministry of Health | ₦25,000 | State Health Facilities Law |
| 12010005 | Private hospital / clinic operating licence Annual, banded by bed capacity. | Licences | Ministry of Health | ₦180,000 | State Health Facilities Law |
| 12010006 | Private school approval & operating licence Three-year approval; annual inspection fee applies. | Licences | Ministry of Education | ₦150,000 | State Education Law |
| 12010007 | Hotel & guest house operating licence Annual, banded by star rating. | Licences | State Tourism Board | ₦200,000 | State Tourism Law |
| 12010008 | Radio communication (two-way) licence Annual, per base station. | Licences | Ministry of Information | ₦60,000 | State Communications Regulations |
| 12010009 | Entertainment & event centre licence Annual. | Licences | State Tourism Board | ₦120,000 | State Tourism Law |
| 12010010 | Bakery & food processing licence Annual, with a mandatory hygiene inspection. | Licences | Ministry of Health | ₦55,000 | State Public Health Law |
| 12010011 | Fuel station operating licence (State component) Annual, per station. | Licences | Ministry of Commerce | ₦250,000 | State Petroleum Products Retail Regulations |
| 12010012 | Slaughter slab & abattoir licence Annual. | Licences | Ministry of Agriculture | ₦40,000 | State Livestock Law |
| 12020001 | Taxpayer Identification Number (TIN) registration Free of charge for individuals and businesses. | Fees | State Internal Revenue Service | No charge | PITA s.10A; JTB TIN Regulations |
| 12020002 | Tax Clearance Certificate (individual) Processing fee; issued within 14 working days where no liability is outstanding. | Fees | State Internal Revenue Service | ₦2,000 | PITA s.85 |
| 12020003 | Tax Clearance Certificate (corporate / enterprise) | Fees | State Internal Revenue Service | ₦10,000 | PITA s.85 |
| 12020004 | Certified true copy of tax records Per assessment year requested. | Fees | State Internal Revenue Service | ₦5,000 | State Revenue Administration Law |
| 12020005 | Tax audit reconciliation fee Payable when a taxpayer requests a desk reconciliation outside the audit cycle. | Fees | State Internal Revenue Service | ₦25,000 | State Revenue Administration Law |
| 12020006 | Certificate of Occupancy — processing fee Excludes premium and survey charges. | Fees | Ministry of Lands & Survey | ₦150,000 | Land Use Act; State Land Regulations |
| 12020007 | Land title search fee Per title searched. | Fees | Ministry of Lands & Survey | ₦20,000 | State Land Registry Regulations |
| 12020008 | Survey plan approval & lodgement Per plan. | Fees | Ministry of Lands & Survey | ₦45,000 | State Survey Law |
| 12020009 | Building plan approval — residential (per m²) Charged on gross floor area. | Fees | Urban Planning & Development Authority | ₦350 | State Urban Planning Law |
| 12020010 | Building plan approval — commercial (per m²) | Fees | Urban Planning & Development Authority | ₦900 | State Urban Planning Law |
| 12020011 | Fire safety certificate & inspection Annual, commercial and industrial premises. | Fees | State Fire Service | ₦65,000 | State Fire Service Law |
| 12020012 | Fire extinguisher servicing & certification Per unit. | Fees | State Fire Service | ₦7,500 | State Fire Service Law |
| 12020013 | Birth certificate — late registration | Fees | Ministry of Health | ₦3,000 | State Vital Registration Regulations |
| 12020014 | Marriage registry — solemnisation & certificate | Fees | Ministry of Justice | ₦30,000 | Marriage Act; State Registry Regulations |
| 12020015 | Court filing fee (Magistrate Court, civil claim) Banded by claim value. | Fees | State Judiciary | ₦12,000 | State Judiciary Fees Order |
| 12020016 | Environmental impact assessment review Per project submission. | Fees | Environmental Protection Agency | ₦400,000 | State Environmental Protection Law |
| 12020017 | Water abstraction permit (borehole, commercial) Annual, per borehole. | Fees | State Water Board | ₦180,000 | State Water Resources Law |
| 12020018 | Water connection & meter installation One-off, domestic connection. | Fees | State Water Board | ₦55,000 | State Water Board Regulations |
| 12020019 | Produce inspection & grading fee Per tonne inspected. | Fees | Ministry of Agriculture | ₦2,500 | Produce (Enforcement of Export Standards) Law |
| 12020020 | Veterinary certificate & animal movement permit Per consignment. | Fees | Ministry of Agriculture | ₦4,000 | State Livestock Law |
| 12020021 | Health facility inspection fee Annual, per facility. | Fees | Ministry of Health | ₦35,000 | State Health Facilities Law |
| 12020022 | School inspection & accreditation fee Annual, per private school. | Fees | Ministry of Education | ₦45,000 | State Education Law |
| 12020023 | Contractor registration — Category A Two-year registration on the State contractors register. | Fees | State Bureau of Public Procurement | ₦250,000 | State Public Procurement Law |
| 12020024 | Contractor registration — Category C | Fees | State Bureau of Public Procurement | ₦50,000 | State Public Procurement Law |
| 12020025 | Market stall allocation fee One-off allocation charge; rent is separate. | Fees | Ministry of Commerce | ₦35,000 | State Markets Regulations |
| 12030001 | Penalty — late filing of employer annual return (Form H1) Corporate employer. ₦50,000 for an individual employer. | Fines & Penalties | State Internal Revenue Service | ₦500,000 | PITA s.81(3) |
| 12030002 | Penalty — late filing of individual return (Form A) Plus ₦100 for each day the failure continues. | Fines & Penalties | State Internal Revenue Service | ₦5,000 | PITA s.94 |
| 12030003 | Penalty — failure to deduct or remit PAYE Interest runs from the due date until payment. | Fines & Penalties | State Internal Revenue Service | 10% of the amount plus interest at CBN MPR + 5% | PITA s.82; s.74 |
| 12030004 | Penalty — late payment of an assessment | Fines & Penalties | State Internal Revenue Service | 10% of tax due plus interest at CBN MPR + 5% | PITA s.76 |
| 12030005 | Penalty — carrying on business without registration Plus payment of all arrears from the date business commenced. | Fines & Penalties | State Internal Revenue Service | ₦50,000 | State Revenue Administration Law |
| 12030006 | Penalty — obstruction of a revenue officer On conviction; imprisonment may be ordered in addition. | Fines & Penalties | State Internal Revenue Service | ₦200,000 | State Revenue Administration Law |
| 12030007 | Penalty — failure to remit consumption tax Premises may be sealed after 30 days of default. | Fines & Penalties | State Internal Revenue Service | 10% of the sum plus interest | State Consumption Tax Law |
| 12030008 | Fine — unauthorised signage or billboard Plus removal costs. | Fines & Penalties | Signage & Advertisement Agency | ₦150,000 | State Signage & Advertisement Law |
| 12030009 | Fine — indiscriminate refuse disposal (commercial) | Fines & Penalties | Environmental Protection Agency | ₦100,000 | State Environmental Protection Law |
| 12030010 | Fine — building without approved plan Plus regularisation charges or a demolition order. | Fines & Penalties | Urban Planning & Development Authority | ₦500,000 | State Urban Planning Law |
| 12030011 | Fine — operating an unlicensed premises | Fines & Penalties | Ministry of Commerce | ₦250,000 | State Business Premises Regulations |
| 12030012 | Fine — driving an unlicensed vehicle Plus payment of the outstanding licence fee. | Fines & Penalties | Motor Licensing Authority | ₦25,000 | National Road Traffic Regulations; State Road Traffic Law |
| 12030013 | Fine — expired roadworthiness certificate | Fines & Penalties | Motor Licensing Authority | ₦15,000 | National Road Traffic Regulations |
| 12030014 | Fine — use of fake or cloned number plate Vehicle impounded and referred for prosecution. | Fines & Penalties | Motor Licensing Authority | ₦300,000 | State Road Traffic Law |
| 12040001 | Sale of tender documents Non-refundable, per lot. | Earnings & Sales | State Bureau of Public Procurement | ₦30,000 | State Public Procurement Law |
| 12040002 | Sale of State Gazette & official publications Per copy. | Earnings & Sales | Government Printing Press | ₦5,000 | State Printing Press Regulations |
| 12040003 | Sale of forms (application, registration, permit) Most forms are now free to download and paid for only on submission. | Earnings & Sales | Various MDAs | ₦2,000 | State Revenue Administration Law |
| 12040004 | Laboratory analysis & testing services Per sample, standard panel. | Earnings & Sales | Ministry of Health | ₦15,000 | State Health Facilities Law |
| 12040005 | Sale of produce from State farms | Earnings & Sales | Ministry of Agriculture | At prevailing market rate | State Agricultural Development Regulations |
| 12040006 | Government guest house accommodation (per night) | Earnings & Sales | Government House | ₦25,000 | State Guest House Regulations |
| 12040007 | Hire of State-owned plant & equipment (per day) Grader, roller or tipper; operator included. | Earnings & Sales | Ministry of Works | ₦180,000 | State Works Regulations |
| 12040008 | Sale of scrap and unserviceable Government items | Earnings & Sales | Ministry of Finance | By public auction | State Financial Regulations |
| 12040009 | Water sales — commercial bulk supply (per m³) | Earnings & Sales | State Water Board | ₦450 | State Water Board Tariff Order |
| 12050001 | Ground rent — residential plot (per annum) Banded by plot size and location. | Rent on Government Property | Ministry of Lands & Survey | ₦15,000 | Land Use Act s.5; State Land Regulations |
| 12050002 | Ground rent — commercial plot (per annum) | Rent on Government Property | Ministry of Lands & Survey | ₦120,000 | Land Use Act s.5 |
| 12050003 | Ground rent — industrial plot (per annum) | Rent on Government Property | Ministry of Lands & Survey | ₦350,000 | Land Use Act s.5 |
| 12050004 | Rent on Government quarters (per annum) Deducted at source for serving officers. | Rent on Government Property | Ministry of Housing | ₦240,000 | State Housing Regulations |
| 12050005 | Market lock-up shop rent (per annum) | Rent on Government Property | Ministry of Commerce | ₦60,000 | State Markets Regulations |
| 12050006 | Open market stall rent (per annum) | Rent on Government Property | Ministry of Commerce | ₦18,000 | State Markets Regulations |
| 12050007 | Warehouse & storage yard lease (per annum) | Rent on Government Property | Ministry of Commerce | ₦900,000 | State Property Regulations |
| 12050008 | Stadium & civic centre hire (per event day) | Rent on Government Property | State Sports Council | ₦500,000 | State Sports Council Regulations |
| 12070001 | Vehicle licence — private saloon (below 2.0 litres) Annual. | Motor Licensing | Motor Licensing Authority | ₦12,500 | National Road Traffic Regulations; State Road Traffic Law |
| 12070002 | Vehicle licence — private SUV / 4x4 (2.0 litres and above) Annual. | Motor Licensing | Motor Licensing Authority | ₦22,500 | National Road Traffic Regulations |
| 12070003 | Vehicle licence — commercial bus (15 seats and below) Annual. | Motor Licensing | Motor Licensing Authority | ₦18,500 | National Road Traffic Regulations |
| 12070004 | Vehicle licence — commercial truck / lorry Annual. | Motor Licensing | Motor Licensing Authority | ₦32,500 | National Road Traffic Regulations |
| 12070005 | Vehicle licence — articulated vehicle / tanker Annual. | Motor Licensing | Motor Licensing Authority | ₦45,000 | National Road Traffic Regulations |
| 12070006 | Vehicle licence — motorcycle Annual. | Motor Licensing | Motor Licensing Authority | ₦5,500 | National Road Traffic Regulations |
| 12070007 | Vehicle licence — tricycle (Keke) Annual. | Motor Licensing | Motor Licensing Authority | ₦8,500 | National Road Traffic Regulations |
| 12070008 | New vehicle registration & proof of ownership One-off, on first registration in the State. | Motor Licensing | Motor Licensing Authority | ₦15,000 | National Road Traffic Regulations |
| 12070009 | Number plate — private (standard) Pair, including production and embossment. | Motor Licensing | Motor Licensing Authority | ₦21,000 | National Uniform Licensing Scheme |
| 12070010 | Number plate — commercial | Motor Licensing | Motor Licensing Authority | ₦23,000 | National Uniform Licensing Scheme |
| 12070011 | Number plate — motorcycle / tricycle Single plate. | Motor Licensing | Motor Licensing Authority | ₦9,500 | National Uniform Licensing Scheme |
| 12070012 | Number plate — customised / fancy Five-year allocation, subject to approval of the requested combination. | Motor Licensing | Motor Licensing Authority | ₦350,000 | State Road Traffic Law |
| 12070013 | Roadworthiness certificate — private vehicle Annual; requires a passed inspection. | Motor Licensing | Motor Licensing Authority | ₦7,500 | National Road Traffic Regulations |
| 12070014 | Roadworthiness certificate — commercial vehicle Six-monthly for public transport. | Motor Licensing | Motor Licensing Authority | ₦12,500 | National Road Traffic Regulations |
| 12070015 | Hackney permit (commercial passenger vehicle) Annual. | Motor Licensing | Motor Licensing Authority | ₦6,500 | National Road Traffic Regulations |
| 12070016 | Driver’s licence — 3 years Issued jointly with the FRSC. | Motor Licensing | Motor Licensing Authority | ₦15,000 | National Road Traffic Regulations |
| 12070017 | Driver’s licence — 5 years | Motor Licensing | Motor Licensing Authority | ₦21,000 | National Road Traffic Regulations |
| 12070018 | Learner’s permit Valid for six months. | Motor Licensing | Motor Licensing Authority | ₦6,000 | National Road Traffic Regulations |
| 12070019 | Change of vehicle ownership Includes a new proof of ownership certificate. | Motor Licensing | Motor Licensing Authority | ₦17,500 | National Road Traffic Regulations |
| 12070020 | Vehicle particulars search / verification Per vehicle. | Motor Licensing | Motor Licensing Authority | ₦3,500 | State Road Traffic Law |
| 12070021 | Replacement of lost vehicle licence or certificate Police extract required. | Motor Licensing | Motor Licensing Authority | ₦8,000 | State Road Traffic Law |
| 12070022 | Vehicle impoundment & release fee Plus a daily storage charge of ₦2,500. | Motor Licensing | Motor Licensing Authority | ₦30,000 | State Road Traffic Law |
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Rates are those gazetted for the current year. Where an amount is shown as a rate, the charge is assessed rather than fixed. A charge that does not appear on this page is not a lawful demand — report it.
Read the detail
Each category page explains what the charge is for, who it applies to and how it is assessed.
Taxes
Personal income tax, withholding tax, capital gains, stamp duties, consumption tax and land use charge.
Read moreFees, licences and fines
Charges for a service rendered, permissions to trade, and the penalties for a breach.
Read moreLevies, earnings and rent
Development and premises levies, commercial receipts, and rent on Government property.
Read moreMotor licensing
Registration, licence renewal, roadworthiness, plates, hackney permits and driver licensing.
Read moreWork out what you owe before we tell you
The calculator applies the same reliefs, bands and fee components as the assessment desk, and shows the whole computation.