Official stamp duty portal of the Kogi State Government
Stamp your documents online. Pay duty securely. Verify instantly.
The official stamp duty portal for instruments executed within the State — tenancy agreements, deeds of assignment, mortgages, powers of attorney, contracts and more.
- Stamping period
- 30 days
- General agreements
- ₦1,000.00
- Certificate
- Instant
Kogi State Internal Revenue Service
Stamp Duty Certificate
- Instrument
- Deed of Assignment
- Consideration
- ₦25,000,000.00
- Duty @ 1.5%
- ₦375,000.00
- Certificate No.
- SDC-2026-000128
How stamping works
From upload to certificate without visiting an office. Officers adjudicate every instrument before a demand notice is issued.
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1
Register
Create a taxpayer account as an individual or organisation.
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2
Submit the instrument
Enter the parties, consideration and date of execution and upload the signed copy.
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3
Assessment
An assessment officer confirms the class of instrument and the duty payable.
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4
Pay
Pay online by card, transfer or RRR, or at a designated bank.
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5
Download e-stamp
Receive a QR-secured stamp certificate and official receipt instantly.
Documents we stamp
Rates follow the Ninth Schedule to the Nigeria Tax Act, 2025. The party liable to pay is shown for each instrument.
Real Property & Land
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Conveyance / Deed of Assignment on Sale (Land & Buildings)
Payable by Transferee (Purchaser / Assignee)1.5% of consideration
-
Deed of Gift / Voluntary Conveyance of Real Property
Payable by Transferee (Donee)1.5% of market value
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Lease / Tenancy Agreement
Payable by Lessee / Tenant≤ 7 yrs: 0.78%; longer: 3%
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Mortgage / Legal Charge / Deed of Legal Mortgage
Payable by Mortgagee (Lender)0.375% of loan amount
-
Deed of Release / Discharge / Surrender
Payable by Beneficiary of the release₦1,000.00 flat
Agreements, Deeds & Declarations
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Agreement or Contract (not otherwise specified)
Payable by Beneficiary of the agreement₦1,000.00 flat
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Service / Consultancy / Supply Contract
Payable by Beneficiary of the service₦1,000.00 flat
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Power of Attorney
Payable by Donee of the power₦1,000.00 flat
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Affidavit / Statutory Declaration
Payable by Deponent / Declarant₦1,000.00 flat
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Deed (not otherwise specified) / Deed Poll
Payable by Party executing the deed₦1,000.00 flat
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Partnership Deed / Agreement
Payable by Partners (jointly)₦1,000.00 flat
Loans, Securities & Guarantees
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Loan Agreement / Bond / Debenture (tenor above 12 months)
Payable by Lender≤ 1 yrs: exempt; longer: 0.125%
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Guarantee / Indemnity
Payable by Guarantor₦1,000.00 flat
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Bill of Exchange / Promissory Note
Payable by Payee / Holder₦1,000.00 flat
About stamp duty
Stamp duty is a tax on dutiable instruments — written documents that create, transfer, limit, extend or record a right or liability. Under the Nigeria Tax Act, 2025, chargeable instruments must be stamped within 30 days of execution. An unstamped instrument may not be admitted in evidence in civil proceedings.
Late stamping attracts penalty and interest
Instruments presented after 30 days from execution are charged a penalty and interest at 27% per annum. Stamp early to avoid extra charges.
Common questions
Which documents require stamping?
Instruments such as deeds of assignment, conveyances, leases and tenancy agreements, mortgages, powers of attorney, loan agreements and general contracts executed in the State.
How soon must I stamp a document?
Within 30 days of execution, or within 30 days of first receipt in Nigeria if the instrument was executed abroad. Late stamping attracts penalty and interest.
Who pays the duty?
The party liable under the Ninth Schedule — usually the beneficiary of the instrument, e.g. the purchaser, the lessee or the lender.
How do I confirm a certificate is genuine?
Scan the QR code on the certificate or enter the verification code on the Verify page.
Can I pay offline?
Yes. Where enabled, you can pay into the designated collection account and upload evidence for confirmation.
Need help with an assessment?
Visit any revenue office or call +234 800 000 0000 during Mon – Fri, 8:00am – 4:00pm.