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FIRS clarifies stamp duty on rent


The Federal Inland Revenue Service(FIRS) has issued a clarification on stamp duty rates for rents and leases, following public outrage.



In multiple tweets Saturday night, the revenue collection agency said it is not imposing an across the board 6 percent stamp duty charge.

Rather it said the rate is graduated, depending on the number of years in rent or lease agreements.

“Please note that Stamp Duties rate on Rent/Lease is graduated depending on the number of years in the Agreement: 1-7 years is 0.78%; above 7 years to 21 is 3%; above 21 years is 6%.

“Schedule to Stamp Duties Act, the part on Lease, states: For every N50 and also every fractional part of N50 of the rent of the year: if the term is definite and doesn’t exceed 7years–39Kobo or 0.78%; exceeds 7years and doesn’t exceed 21yrs–N1.50Kobo or 3%; above 21yrs– N3.00 (or 6%)

“We make this clarification following enquiries by taxpayers and to clarify that Stamp Duties rate on Rent/Lease is graduated according to the years in Agreement.

” We appreciate the public for their support and enjoin all taxpayers to continue to comply with their tax obligations

“If the duration of a Rent/Lease Agreement is between 1 year and 7years, Stamp Duties rate is 0.78% of the sum.

“If the duration of the Agreement is above 7years but not above 21 yrs, the rate is 3% of the sum.

“If the duration of the Agreement is above 21 years, the rate is 6% of the total sum

“The FIRS will continue to work in collaboration with our stakeholders to make taxation the pivot of national development.

“When in doubt, please, you can contact @firsNigeria for your reliable information”.

There was public outrage following the announcement of a 6 per cent stamp duty on rent.
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