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#
Admin Code
Economic Code
Revenue Code
Description
Rate (₦)
1
022000800100
12010101
010001
PAYE Fed Estab - (Based on Section 81 PITA 1993 as amended)
₦0.00
2
022000800100
12010101
010002
PAYE State Govt - (Based on Section 81 PITA 1993 as amended)
₦0.00
3
022000800100
12010101
010003
PAYE LGAs - (Based on Section 81 PITA 1993 as amended)
₦0.00
4
022000800100
12010101
010004
PAYE Private Org Sector - (Based on Section 81 PITA 1993 as amended)
₦0.00
5
022000800100
12010101
010005
PAYE Informal Sector - (Based on Section 81 PITA 1993 as amended)
₦0.00
6
022000800100
12010102
010006
Mix Income -(Based on PITA 1993 as amended)
₦0.00
7
022000800100
12010102
010007
Adult Wears Boutique (Presumptive) - Max
₦30,000.00
8
022000800100
12010102
010008
Adult Wears Boutique (Presumptive) - Min
₦10,000.00
9
022000800100
12010102
010009
Agro Allied Products (Presumptive) - Max
₦25,000.00
10
022000800100
12010102
010010
Agro Allied Products (Presumptive) - Min
₦10,000.00
11
022000800100
12010102
010011
Alluminium Doors & Windows (Presumptive) - Max
₦40,000.00
12
022000800100
12010102
010012
Alluminium Doors & Windows (Presumptive) - Min
₦20,000.00
13
022000800100
12010102
010013
Artists & Sign Writers (Presumptive) - Max
₦20,000.00
14
022000800100
12010102
010014
Artists & Sign Writers (Presumptive) - Min
₦5,000.00
15
022000800100
12010102
010015
Auctioneers/Estate Agents (Presumptive) - Max
₦75,000.00
16
022000800100
12010102
010016
Auctioneers/Estate Agents (Presumptive) - Min
₦30,000.00
17
022000800100
12010102
010017
Bakeries with Confectionaries (Presumptive) - Max
₦50,000.00
18
022000800100
12010102
010018
Bakeries with Confectionaries (Presumptive) - Min
₦15,000.00
19
022000800100
12010102
010019
Bakeries with Electric Oven (Presumptive) - Max
₦25,000.00
20
022000800100
12010102
010020
Bakeries with Electric Oven (Presumptive) - Min
₦20,000.00
21
022000800100
12010102
010021
Bakeries with Mud Oven (Presumptive) - Max
₦40,000.00
22
022000800100
12010102
010022
Bakeries with Mud Oven (Presumptive) - Min
₦15,000.00
23
022000800100
12010102
010023
Babers (Presumptive) - Max
₦15,000.00
24
022000800100
12010102
010024
Babers (Presumptive) - Min
₦5,000.00
25
022000800100
12010102
010025
Barbin Saloon (Presumptive) - Max
₦20,000.00
26
022000800100
12010102
010026
Barbin Saloon (Presumptive) - Min
₦7,000.00
27
022000800100
12010102
010027
Bench Mills (Presumptive) - Max
₦25,000.00
28
022000800100
12010102
010028
Bench Mills (Presumptive) - Min
₦10,000.00
29
022000800100
12010102
010029
Bicycle Repairs (Presumptive) - Max
₦5,000.00
30
022000800100
12010102
010030
Bicycle Repairs (Presumptive) - Min
₦2,000.00
31
022000800100
12010102
010031
Blacksmith (Presumptive) - Max
₦20,000.00
32
022000800100
12010102
010032
Blacksmith (Presumptive) - Min
₦9,000.00
33
022000800100
12010102
010033
Block Making Industries (Presumptive) - Max
₦50,000.00
34
022000800100
12010102
010034
Block Making Industries (Presumptive) - Min
₦15,000.00
35
022000800100
12010102
010035
Block Making Industries with Big Electric Machine (Presumptive) - Max
₦125,000.00
36
022000800100
12010102
010036
Block Making Industries with Small Electric Machine (Presumptive) - Min
₦70,000.00
37
022000800100
12010102
010037
Bookshop/Stationaries Stores (Presumptive) - Max
₦70,000.00
38
022000800100
12010102
010038
Bookshop/Stationaries Stores (Presumptive) - Min
₦10,000.00
39
022000800100
12010102
010039
Bricklayers (Presumptive) - Max
₦15,000.00
40
022000800100
12010102
010040
Bricklayers (Presumptive) - Min
₦10,000.00
41
022000800100
12010102
010041
Building Materials (Presumptive) - Max
₦50,000.00
42
022000800100
12010102
010042
Building Materials (Presumptive) - Min
₦15,000.00
43
022000800100
12010102
010043
Building Materials & Dealers (Presumptive) - Max
₦75,000.00
44
022000800100
12010102
010044
Building Materials & Dealers (Presumptive) - Min
₦50,000.00
45
022000800100
12010102
010045
Bureau-De-Change (Presumptive) - Max
₦100,000.00
46
022000800100
12010102
010046
Bureau-De-Change (Presumptive) - Min
₦50,000.00
47
022000800100
12010102
010047
Business Centres (Presumptive) - Max
₦50,000.00
48
022000800100
12010102
010048
Business Centres (Presumptive) - Min
₦30,000.00
49
022000800100
12010102
010049
Butchers (Presumptive) - Max
₦25,000.00
50
022000800100
12010102
010050
Butchers (Presumptive) - Min
₦5,000.00
51
022000800100
12010102
010051
Carbinet Makers (Presumptive) - Max
₦50,000.00
52
022000800100
12010102
010052
Carbinet Makers (Presumptive) - Min
₦30,000.00
53
022000800100
12010102
010053
Car Wash (Presumptive) - Max
₦20,000.00
54
022000800100
12010102
010054
Car Wash (Presumptive) - Min
₦10,000.00
55
022000800100
12010102
010055
Car (Fancy) Parts (Presumptive) - Max
₦40,000.00
56
022000800100
12010102
010056
Car (Fancy) Parts (Presumptive) - Min
₦20,000.00
57
022000800100
12010102
010057
Carpenters (Presumptive) - Max
₦50,000.00
58
022000800100
12010102
010058
Carpenters (Presumptive) - Min
₦10,000.00
59
022000800100
12010102
010059
Casino Operators (Presumptive) - Max
₦150,000.00
60
022000800100
12010102
010060
Casino Operators (Presumptive) - Min
₦100,000.00
61
022000800100
12010102
010061
Cement Dealers/Sellers (Presumptive) - Max
₦75,000.00
62
022000800100
12010102
010062
Cement Dealers/Sellers (Presumptive) - Min
₦30,000.00
63
022000800100
12010102
010063
Children Wear (Presumptive) - Max
₦37,500.00
64
022000800100
12010102
010064
Children Wear (Presumptive) - Min
₦10,000.00
65
022000800100
12010102
010065
Clergy/Pastoring (Presumptive) - Max
₦100,000.00
66
022000800100
12010102
010066
Clergy/Pastoring (Presumptive) - Min
₦50,000.00
67
022000800100
12010102
010067
Clock and Watch Repairs (Presumptive) - Max
₦3,000.00
68
022000800100
12010102
010068
Clock and Watch Repairs (Presumptive) - Min
₦2,000.00
69
022000800100
12010102
010069
Clock and Watch Sellers (Presumptive) - Max
₦15,000.00
70
022000800100
12010102
010070
Clock and Watch Sellers (Presumptive) - Min
₦7,000.00
71
022000800100
12010102
010071
Commercial Lorry/Bus Owners Owners (Per Lorry/Bus) (Presumptive) - Max
₦50,000.00
72
022000800100
12010102
010072
Commercial Lorry/Bus Owners Owners (Per Lorry/Bus) (Presumptive) - Min
₦30,000.00
73
022000800100
12010102
010073
Cooking Gas/Airconditioner Sellers (Presumptive) - Max
₦30,000.00
74
022000800100
12010102
010074
Cooking Gas/Airconditioner Sellers (Presumptive) - Min
₦15,000.00
75
022000800100
12010102
010075
Culvert/Well Makers (Presumptive) - Max
₦37,500.00
76
022000800100
12010102
010076
Culvert/Well Makers (Presumptive) - Min
₦30,000.00
77
022000800100
12010102
010077
Curtain & Interior Decoration (Presumptive) - Max
₦50,000.00
78
022000800100
12010102
010078
Curtain & Interior Decoration (Presumptive) - Min
₦30,000.00
79
022000800100
12010102
010079
Cyber Cafe Operator (Presumptive) - Max
₦30,000.00
80
022000800100
12010102
010080
Cyber Cafe Operator (Presumptive) - Min
₦15,000.00
81
022000800100
12010102
010081
Dealers in Matress/Foams (Presumptive) - Max
₦50,000.00
82
022000800100
12010102
010082
Dealers in Matress/Foams (Presumptive) - Min
₦30,000.00
83
022000800100
12010102
010083
Doors (Presumptive) - Max
₦70,000.00
84
022000800100
12010102
010084
Doors (Presumptive) - Min
₦50,000.00
85
022000800100
12010102
010085
Drama Group (Presumptive) - Max
₦75,000.00
86
022000800100
12010102
010086
Drama Group (Presumptive) - Min
₦50,000.00
87
022000800100
12010102
010087
Dry Cleaners (Presumptive) - Max
₦75,000.00
88
022000800100
12010102
010088
Dry Cleaners (Presumptive) - Min
₦10,000.00
89
022000800100
12010102
010089
Electrical Parts & Fittings (Presumptive) - Max
₦75,000.00
90
022000800100
12010102
010090
Electrical Parts & Fittings (Presumptive) - Min
₦40,000.00
91
022000800100
12010102
010091
Electricians (Presumptive) - Max
₦50,000.00
92
022000800100
12010102
010092
Electricians (Presumptive) - Min
₦30,000.00
93
022000800100
12010102
010093
Enterprenuers (Presumptive) - Max
₦50,000.00
94
022000800100
12010102
010094
Enterprenuers (Presumptive) - Min
₦20,000.00
95
022000800100
12010102
010095
Furniture Makers (Presumptive) - Max
₦50,000.00
96
022000800100
12010102
010096
Furniture Makers (Presumptive) - Min
₦40,000.00
97
022000800100
12010102
010097
Gbagi Cloth Sellers with Shops (Presumptive) - Max
₦70,000.00
98
022000800100
12010102
010098
Gbagi Cloth Sellers with Shops (Presumptive) - Min
₦50,000.00
99
022000800100
12010102
010099
General Contractors (Presumptive) - Max
₦100,000.00
100
022000800100
12010102
010100
General Contractors (Presumptive) - Min
₦75,000.00
101
022000800100
12010102
010101
General Merchants Distributors (Presumptive) - Max
₦75,000.00
102
022000800100
12010102
010102
General Merchants Distributors (Presumptive) - Min
₦50,000.00
103
022000800100
12010102
010103
Gift Shop (Presumptive) - Max
₦40,000.00
104
022000800100
12010102
010104
Gift Shop (Presumptive) - Min
₦15,000.00
105
022000800100
12010102
010105
Goldsmith/Blacksmith (Presumptive) - Max
₦15,000.00
106
022000800100
12010102
010106
Goldsmith/Blacksmith (Presumptive) - Min
₦10,000.00
107
022000800100
12010102
010107
Graphic Art & Designers (Presumptive) - Max
₦15,000.00
108
022000800100
12010102
010108
Graphic Art & Designers (Presumptive) - Min
₦5,000.00
109
022000800100
12010102
010109
Graphic Arts & Studio (Presumptive) - Max
₦25,000.00
110
022000800100
12010102
010110
Graphic Arts & Studio (Presumptive) - Min
₦10,000.00
111
022000800100
12010102
010111
Grinding Mills (Presumptive) - Max
₦70,000.00
112
022000800100
12010102
010112
Grinding Mills (Presumptive) - Min
₦50,000.00
113
022000800100
12010102
010113
Guest Houses (Presumptive) - Max
₦60,000.00
114
022000800100
12010102
010114
Guest Houses (Presumptive) - Min
₦40,000.00
115
022000800100
12010102
010115
Hair Dressers (Presumptive) - Max
₦5,000.00
116
022000800100
12010102
010116
Hair Dressers (Presumptive) - Min
₦2,000.00
117
022000800100
12010102
010117
Hair Dressing Saloon (Presumptive) - Max
₦30,000.00
118
022000800100
12010102
010118
Hair Dressing Saloon (Presumptive) - Min
₦10,000.00
119
022000800100
12010102
010119
Horticuture/Flories (Presumptive) - Max
₦10,000.00
120
022000800100
12010102
010120
Horticuture/Flories (Presumptive) - Min
₦5,000.00
121
022000800100
12010102
010121
Hotel Propritors with Lodgings (Presumptive) - Max
₦75,000.00
122
022000800100
12010102
010122
Hotel Propritors with Lodgings (Presumptive) - Min
₦50,000.00
123
022000800100
12010102
010123
Iron Benders (Presumptive) - Max
₦30,000.00
124
022000800100
12010102
010124
Iron Benders (Presumptive) - Min
₦10,000.00
125
022000800100
12010102
010125
Jeweler Seller (Presumptive) - Max
₦50,000.00
126
022000800100
12010102
010126
Jeweler Seller (Presumptive) - Min
₦30,000.00
127
022000800100
12010102
010127
Land Lords - Residencial (Per Room) (Presumptive) - Max
₦75,000.00
128
022000800100
12010102
010128
Land Lords - Residencial (Per Room) (Presumptive) - Min
₦30,000.00
129
022000800100
12010102
010129
Land Speculators (Presumptive) - Max
₦50,000.00
130
022000800100
12010102
010130
Land Speculators (Presumptive) - Min
₦20,000.00
131
022000800100
12010102
010131
Land Loards - Face - Face (Presumptive) - Max
₦50,000.00
132
022000800100
12010102
010132
Land Loards - Face - Face (Presumptive) - Min
₦20,000.00
133
022000800100
12010102
010133
Laundries (Dry Cleaners) (Presumptive) - Max
₦50,000.00
134
022000800100
12010102
010134
Laundries (Dry Cleaners) (Presumptive) - Min
₦30,000.00
135
022000800100
12010102
010135
Leather Carpets (Linoleum) (Presumptive) - Max
₦10,000.00
136
022000800100
12010102
010136
Leather Carpets (Linoleum) (Presumptive) - Min
₦5,000.00
137
022000800100
12010102
010137
Letter-writers (Presumptive) - Max
₦90,000.00
138
022000800100
12010102
010138
Letter-writers (Presumptive) - Min
₦40,000.00
139
022000800100
12010102
010139
Licensed Mechanics (Presumptive) - Max
₦90,000.00
140
022000800100
12010102
010140
Licensed Mechanics (Presumptive) - Min
₦60,000.00
141
022000800100
12010102
010141
Manufactures Coolers, Aluminium (Presumptive) Max
₦75,000.00
142
022000800100
12010102
010142
Manufactures Coolers, Aluminium (Presumptive) - Min
₦40,000.00
143
022000800100
12010102
010143
Maternity Owners (Presumptive) - Max
₦75,000.00
144
022000800100
12010102
010144
Maternity Owners (Presumptive) - Min
₦40,000.00
145
022000800100
12010102
010145
Maternitry Privete Proprietors (Presumptive) - Max
₦75,000.00
146
022000800100
12010102
010146
Maternitry Privete Proprietors (Presumptive) - Min
₦40,000.00
147
022000800100
12010102
010147
Meat Sellers (Presumptive) - Max
₦20,000.00
148
022000800100
12010102
010148
Meat Sellers (Presumptive) - Min
₦10,000.00
149
022000800100
12010102
010149
Mechanized Farms (Presumptive) - Max
₦75,000.00
150
022000800100
12010102
010150
Mechanized Farms (Presumptive) - Min
₦50,000.00
151
022000800100
12010102
010151
Medicine Store Patent (Presumptive) - Max
₦50,000.00
152
022000800100
12010102
010152
Medicine Store Patent (Presumptive) - Min
₦25,000.00
153
022000800100
12010102
010153
Mobile Phone Commercial Calls (Presumptive) - Max
₦25,000.00
154
022000800100
12010102
010154
Mobile Phone Commercial Calls (Presumptive) - Min
₦5,000.00
155
022000800100
12010102
010155
Mobile Phone Distributors (Presumptive) - Max
₦200,000.00
156
022000800100
12010102
010156
Mobile Phone Distributors (Presumptive) - Min
₦100,000.00
157
022000800100
12010102
010157
Mobile Phione Dealers (Presumptive) - Max
₦150,000.00
158
022000800100
12010102
010158
Mobile Phione Dealers (Presumptive) - Max
₦75,000.00
159
022000800100
12010102
010159
Money Lenders (Presumptive) - Max
₦100,000.00
160
022000800100
12010102
010160
Money Lenders (Presumptive) - Min
₦80,000.00
161
022000800100
12010102
010161
Motor Cycle Mechanics (Presumptive) - Max
₦20,000.00
162
022000800100
12010102
010162
Motor Cycle Mechanics (Presumptive) - Min
₦10,000.00
163
022000800100
12010102
010163
Motor Mechanics, Panel Beaters and Spares (Presumptive) - Max
₦40,000.00
164
022000800100
12010102
010164
Motor Mechanics, Panel Beaters and Spares (Presumptive) - Min
₦20,000.00
165
022000800100
12010102
010165
Motor Spare Parts Dealers (New Parts) (Presumptive) - Max
₦100,000.00
166
022000800100
12010102
010166
Motor Spare Parts Dealers (New Parts) (Presumptive) - Min
₦50,000.00
167
022000800100
12010102
010167
Motor Spare Parts Dealers (Old Parts) (Presumptive) - Max
₦60,000.00
168
022000800100
12010102
010168
Motor Spare Parts Dealers (Old Parts) (Presumptive) - Min
₦40,000.00
169
022000800100
12010102
010169
Motor Vehicle Mechanic (Presumptive) - Max
₦50,000.00
170
022000800100
12010102
010170
Motor Vehicle Mechanic (Presumptive) - Min
₦10,000.00
171
022000800100
12010102
010171
Motor/Cooking Gas Refil (Presumptive) - Max
₦50,000.00
172
022000800100
12010102
010172
Motor/Cooking Gas Refil (Presumptive) - Min
₦15,000.00
173
022000800100
12010102
010173
Musicians (Presumptive) - Max
₦50,000.00
174
022000800100
12010102
010174
Musicians (Presumptive) - Min
₦15,000.00
175
022000800100
12010102
010175
Nursery School Proprietors (Presumptive) - Max
₦200,000.00
176
022000800100
12010102
010176
Nursery School Proprietors (Presumptive) - Min
₦100,000.00
177
022000800100
12010102
010177
Opticians (Presumptive) - Max
₦30,000.00
178
022000800100
12010102
010178
Opticians (Presumptive) - Min
₦10,000.00
179
022000800100
12010102
010179
Painters and Decorators (Presumptive) - Max
₦30,000.00
180
022000800100
12010102
010180
Painters and Decorators (Presumptive) - Min
₦10,000.00
181
022000800100
12010102
010181
Paint Dealers (Presumptive) - Max
₦50,000.00
182
022000800100
12010102
010182
Paint Dealers (Presumptive) - Min
₦40,000.00
183
022000800100
12010102
010183
Ground Nut Oil Dealers (Presumptive) - Max
₦150,000.00
184
022000800100
12010102
010184
Ground Nut Oil Dealers (Presumptive) - Min
₦70,000.00
185
022000800100
12010102
010185
Palm Oil Dealers (Presumptive) - Max
₦75,000.00
186
022000800100
12010102
010186
Palm Oil Dealers (Presumptive) - Min
₦60,000.00
187
022000800100
12010102
010187
Panel Beaters/Sprayer Works (Presumptive) - Max
₦75,000.00
188
022000800100
12010102
010188
Panel Beaters/Sprayer Works (Presumptive) - Min
₦20,000.00
189
022000800100
12010102
010189
Patent Medicine Seller (Presumptive) - Max
₦50,000.00
190
022000800100
12010102
010190
Patent Medicine Seller (Presumptive) - Min
₦20,000.00
191
022000800100
12010102
010191
Petroleum Dealers (Presumptive) - Max
₦250,000.00
192
022000800100
12010102
010192
Petroleum Dealers (Presumptive) - Min
₦150,000.00
193
022000800100
12010102
010193
Petroleum Products (Presumptive) - Max
₦75,000.00
194
022000800100
12010102
010194
Petroleum Products (Presumptive) - Min
₦50,000.00
195
022000800100
12010102
010195
Phamaceutical Chemist (Presumptive) - Max
₦75,000.00
196
022000800100
12010102
010196
Phamaceutical Chemist (Presumptive) - Min
₦50,000.00
197
022000800100
12010102
010197
Photo Color Labrotories (Presumptive) - Max
₦50,000.00
198
022000800100
12010102
010198
Photo Color Labrotories (Presumptive) - Min
₦40,000.00
199
022000800100
12010102
010199
Photographers (Presumptive) - Max
₦40,000.00
200
022000800100
12010102
010200
Photographers (Presumptive) - Min
₦30,000.00
201
022000800100
12010102
010201
Photographers/Photo Developers (Presumptive) - Max
₦40,000.00
202
022000800100
12010102
010202
Photographers/Photo Developers (Presumptive) - Min
₦20,000.00
203
022000800100
12010102
010203
Photographic Materials Shops (Presumptive) - Max
₦40,000.00
204
022000800100
12010102
010204
Photographic Materials Shops (Presumptive) - Min
₦20,000.00
205
022000800100
12010102
010205
Plank Sellers (Presumptive) - Max
₦75,000.00
206
022000800100
12010102
010206
Plank Sellers (Presumptive) - Min
₦20,000.00
207
022000800100
12010102
010207
Plastic Rubbers (Presumptive) - Max
₦75,000.00
208
022000800100
12010102
010208
Plastic Rubbers (Presumptive) - Min
₦20,000.00
209
022000800100
12010102
010209
Plumbers (Presumptive) - Max
₦75,000.00
210
022000800100
12010102
010210
Plumbers (Presumptive) - Min
₦20,000.00
211
022000800100
12010102
010211
Plumbing Materials Only (Presumptive) - Max
₦87,000.00
212
022000800100
12010102
010212
Plumbing Materials Only (Presumptive) - Min
₦15,000.00
213
022000800100
12010102
010213
Pool Agents (Presumptive) - Max
₦50,000.00
214
022000800100
12010102
010214
Pool Agents (Presumptive) - Min
₦40,000.00
215
022000800100
12010102
010215
Pool Promoters (Presumptive) - Max
₦150,000.00
216
022000800100
12010102
010216
Pool Promoters (Presumptive) - Min
₦50,000.00
217
022000800100
12010102
010217
Poultry Farmers (Presumptive) - Max
₦50,000.00
218
022000800100
12010102
010218
Poultry Farmers (Presumptive) - Min
₦35,000.00
219
022000800100
12010102
010219
Poultry Feeds Dealers (Presumptive) - Max
₦75,000.00
220
022000800100
12010102
010220
Poultry Feeds Dealers (Presumptive) - Min
₦50,000.00
221
022000800100
12010102
010221
Poultry Feeds (Presumptive) - Max
₦50,000.00
222
022000800100
12010102
010222
Poultry Feeds (Presumptive) - Min
₦50,000.00
223
022000800100
12010102
010223
Poultry/Piggery (Presumptive) - Max
₦60,000.00
224
022000800100
12010102
010224
Poultry/Piggery (Presumptive) - Min
₦35,000.00
225
022000800100
12010102
010225
Printer Morden Press (Presumptive) - Max
₦150,000.00
226
022000800100
12010102
010226
Printer Morden Press (Presumptive) - Min
₦70,000.00
227
022000800100
12010102
010227
Printer (With Press) (Presumptive) - Max
₦75,000.00
228
022000800100
12010102
010228
Printer (With Press) (Presumptive) - Min
₦60,000.00
229
022000800100
12010102
010229
Printer (Without Press) (Presumptive) - Max
₦50,000.00
230
022000800100
12010102
010230
Printer (Without Press) (Presumptive) - Min
₦40,000.00
231
022000800100
12010102
010231
Printers (Presumptive) - Max
₦10,000.00
232
022000800100
12010102
010232
Printers (Presumptive) - Min
₦5,000.00
233
022000800100
12010102
010233
Produce Buyers (Presumptive) - Max
₦50,000.00
234
022000800100
12010102
010234
Produce Buyers (Presumptive) - Min
₦30,000.00
235
022000800100
12010102
010235
Provision Store and Mini Supermarket (Presumptive) - Max
₦150,000.00
236
022000800100
12010102
010236
Provision Store and Mini Supermarket (Presumptive) - Min
₦100,000.00
237
022000800100
12010102
010237
Provision Store (Presumptive) - Max
₦50,000.00
238
022000800100
12010102
010238
Provision Store (Presumptive) - Min
₦15,000.00
239
022000800100
12010102
010239
Pure Water Producers (Presumptive) - Max
₦70,000.00
240
022000800100
12010102
010240
Pure Water Producers (Presumptive) - Min
₦50,000.00
241
022000800100
12010102
010241
Raw Feeds Sellers (Presumptive) - Max
₦50,000.00
242
022000800100
12010102
010242
Raw Feeds Sellers (Presumptive) - Min
₦20,000.00
243
022000800100
12010102
010243
Recreational Centre (Presumptive) - Max
₦75,000.00
244
022000800100
12010102
010244
Recreational Centre (Presumptive) - Min
₦35,000.00
245
022000800100
12010102
010245
Refuse Collection (Presumptive) - Max
₦50,000.00
246
022000800100
12010102
010246
Refuse Collection (Presumptive) - Min
₦20,000.00
247
022000800100
12010102
010247
Rentals (Presumptive) - Max
₦30,000.00
248
022000800100
12010102
010248
Rentals (Presumptive) - Min
₦15,000.00
249
022000800100
12010102
010249
Restaurants (Presumptive) - Max
₦60,000.00
250
022000800100
12010102
010250
Restaurants (Presumptive) - Min
₦35,000.00
251
022000800100
12010102
010251
Restaurants (Buka) (Presumptive) - Max
₦37,500.00
252
022000800100
12010102
010252
Restaurants (Buka) (Presumptive) - Min
₦20,000.00
253
022000800100
12010102
010253
Rewires Battery Chargers (Presumptive) - Max
₦30,000.00
254
022000800100
12010102
010254
Rewires Battery Chargers (Presumptive) - Min
₦20,000.00
255
022000800100
12010102
010255
Rubber Dealers (Presumptive) - Max
₦60,000.00
256
022000800100
12010102
010256
Rubber Dealers (Presumptive) - Min
₦50,000.00
257
022000800100
12010102
010257
Rugs & Carpets (Presumptive) - Max
₦60,000.00
258
022000800100
12010102
010258
Rugs & Carpets (Presumptive) - Min
₦50,000.00
259
022000800100
12010102
010259
Sawmills Proprietors (Presumptive) - Max
₦30,000.00
260
022000800100
12010102
010260
Sawmills Proprietors (Presumptive) - Min
₦20,000.00
261
022000800100
12010102
010261
Seames nass/ Fashion Design (Presumptive) - Max
₦50,000.00
262
022000800100
12010102
010262
Seames nass/ Fashion Design (Presumptive) - Min
₦40,000.00
263
022000800100
12010102
010263
Sewing Machine Dealers (Presumptive) - Max
₦75,000.00
264
022000800100
12010102
010264
Sewing Machine Dealers (Presumptive) - Min
₦50,000.00
265
022000800100
12010102
010265
Shoe Makers and Coblers (Presumptive) - Max
₦37,500.00
266
022000800100
12010102
010266
Shoe Makers and Coblers (Presumptive) - Min
₦15,000.00
267
022000800100
12010102
010267
Spareparts Dealers (Motor Cycle) (Presumptive) - Max
₦50,000.00
268
022000800100
12010102
010268
Spareparts Dealers (Motor Cycle) (Presumptive) - Min
₦20,000.00
269
022000800100
12010102
010269
Spareparts Dealers (Motor Vehicle) (Presumptive) - Max
₦50,000.00
270
022000800100
12010102
010270
Spareparts Dealers (Motor Vehicle) (Presumptive) - Min
₦20,000.00
271
022000800100
12010102
010271
Spareparts Dealers (Bicycle) (Presumptive) - Max
₦50,000.00
272
022000800100
12010102
010272
Spareparts Dealers (Bicycle) (Presumptive) - Min
₦20,000.00
273
022000800100
12010102
010273
Super Markets (Presumptive) - Max
₦150,000.00
274
022000800100
12010102
010274
Super Markets (Presumptive) - Min
₦50,000.00
275
022000800100
12010102
010275
Tailors (Presumptive) - Max
₦20,000.00
276
022000800100
12010102
010276
Tailors (Presumptive) - Min
₦10,000.00
277
022000800100
12010102
010277
Taxi Motor Drivers (Presumptive) - Max
₦40,000.00
278
022000800100
12010102
010278
Taxi Motor Drivers (Presumptive) - Min
₦20,000.00
279
022000800100
12010102
010279
Taxi Owners Club (per Taxi) (Presumptive) - Max
₦40,000.00
280
022000800100
12010102
010280
Taxi Owners Club (per Taxi) (Presumptive) - Min
₦30,000.00
281
022000800100
12010102
010281
Thrift Collectors (Presumptive) - Max
₦40,000.00
282
022000800100
12010102
010282
Thrift Collectors (Presumptive) - Min
₦30,000.00
283
022000800100
12010102
010283
Timber Contractors (Presumptive) - max
₦30,000.00
284
022000800100
12010102
010284
Timber Contractors (Presumptive) - min
₦20,000.00
285
022000800100
12010102
010285
Timber Dealers (Presumptive) - Max
₦100,000.00
286
022000800100
12010102
010286
Timber Dealers (Presumptive) - Min
₦50,000.00
287
022000800100
12010102
010287
Transportation (Presumptive) - Max
₦75,000.00
288
022000800100
12010102
010288
Transportation (Presumptive) - Min
₦60,000.00
289
022000800100
12010102
010289
Travel Agency (Presumptive) - Max
₦100,000.00
290
022000800100
12010102
010290
Travel Agency (Presumptive) - Min
₦50,000.00
291
022000800100
12010102
010291
Typing Stump (Excluding Business Centres) (Presumptive) - Max
₦40,000.00
292
022000800100
12010102
010292
Typing Stump (Excluding Business Centres) (Presumptive) - Min
₦15,000.00
293
022000800100
12010102
010293
Tyre Dealers (New) (Presumptive) - Max
₦75,000.00
294
022000800100
12010102
010294
Tyre Dealers (New) (Presumptive) - Min
₦50,000.00
295
022000800100
12010102
010295
Tyre Dealer (Tokumbo) (Presumptive) - Max
₦40,000.00
296
022000800100
12010102
010296
Tyre Dealer (Tokumbo) (Presumptive) - Min
₦30,000.00
297
022000800100
12010102
010297
Video Clubs (Presumptive) - Max
₦50,000.00
298
022000800100
12010102
010298
Video Clubs (Presumptive) - Min
₦10,000.00
299
022000800100
12010102
010299
Vulcanizer (Presumptive) - Max
₦10,000.00
300
022000800100
12010102
010300
Vulcanizer (Presumptive) - Min
₦5,000.00
301
022000800100
12010102
010301
Welder (Presumptive) - Max
₦10,000.00
302
022000800100
12010102
010302
Welder (Presumptive) - Min
₦5,000.00
303
022000800100
12010102
010303
Wine and beer License Operators (Presumptive) - Max
₦80,000.00
304
022000800100
12010102
010304
Wine and beer License Operators (Presumptive) - Min
₦50,000.00
305
022000800100
12010102
010305
Yoghurt Sellers (Presumptive) - Max
₦50,000.00
306
022000800100
12010102
010306
Yoghurt Sellers (Presumptive) - Min
₦30,000.00
307
022000800100
12010102
010318
metal Scrap Dealers (Presumptive) Max
₦20,000.00
308
022000800100
12010102
010324
metal Scrap Dealers (Presumptive) Min
₦10,000.00
309
022000800100
12010102
010319
Plastic Scrap Dealers (Presumptive) Max
₦10,000.00
310
022000800100
12010102
010325
Plastic Scrap Dealers (Presumptive) Min
₦5,000.00
311
022000800100
12010102
010320
Waste Papers/Cartons Dealers(Presumtive) Max
₦5,000.00
312
022000800100
12010102
010326
Waste Papers/Cartons Dealers(Presumtive) Min
₦3,000.00
313
022000800100
12010102
010321
Trailer Load of Metal Scrap (Presumtive) Max
₦20,000.00
314
022000800100
12010102
010322
Trailer load of Plastic Scrap (Presumtive) Min
₦15,000.00
315
022000800100
12010102
010323
Trailer load of Waste Papers/Cartons (Presumtive) Max
₦10,000.00
316
022000800100
12010102
010327
Trailer load of Waste Papers/Cartons (Presumtive) Min
₦5,000.00
317
022000800100
12010102
010328
Trucks/Motor Body Makers (Presumtive) Max
₦200,000.00
318
022000800100
12010102
010329
Trucks/Motor Body Makers (Presumtive) Min
₦100,000.00
319
022000800100
12010102
010330
Rice Mill Processing Plant (Presumtive) Max
₦50,000.00
320
022000800100
12010102
010331
Rice Mill Processing Plant (Presumtive) Min
₦20,000.00
321
022000800100
12010102
010332
capital Gain Tax (10% of the profit Sum)
₦0.00
322
022000800100
12010304
010307
Stamp Duty on Contract (1% of a Contract Sum)
₦0.00
323
022000800100
12010304
010308
Stamp Duty on Documents (1% of a Contract Sum)
₦0.00
324
022000800100
12010311
010309
Witholding Tax on Contract (5% of Contract Sum)
₦0.00
325
022000800100
12010311
010310
Witholding Tax on Bank Interest (5% of the Interest)
₦0.00
326
022000800100
12010311
010311
Witholding Tax on Dividend (10% of the Dividend)
₦0.00
327
022000800100
12010311
010312
Witholding Tax on Rent (10% of the Rent)
₦0.00
328
022000800100
12010311
010313
Witholding Tax on Professional Fees (10% of the Fees)
₦0.00
329
022000800100
12010311
010314
Consumption Tax (From Hotels,Restaurants,Shopping Malls & Event Centres: @ 5% of consumed services)
₦0.00
330
022000800100
12010311
010315
Entertainment Levy (From Viewing Centres,Cinema film houses,Photo studios,Film production,Internet services providers,Pay TVs & CD plates pertaining to entertaiments: @ 5% of consumed service)
₦0.00
331
022000800100
12010312
010316
Property Tax (10% of the value)
₦0.00
332
022000800100
12010102
010317
Other Direct Tax (Based on PITA 1993 as amended)
₦0.00
333
022000800100
12020133
020038
Drivers' License (5 years validity) (Determined by Joint Tax Board)
₦0.00
334
022000800100
12020133
020001
Drivers' License (3 years validity) (Determined by Joint Tax Board)
₦0.00
335
022000800100
12020133
020004
Drivers' License (5 years validity Trycle/Motorcyle) (Determined by Joint Tax Board)
₦0.00
336
022000800100
12020133
020007
Drivers' License (3 years validity Trycle/Motorcyle) (Determined by Joint Tax Board)
₦0.00
337
022000800100
12020133
020084
Driver Theory Test (DTT)
₦2,200.00
338
022000800100
12020132
020044
Lorry Registration (side Badge) (Determined by Joint Tax Board)
₦0.00
339
022000800100
12020132
020008
Taxi Registration (side Badge) (Determined by Joint Tax Board)
₦0.00
340
022000800100
12020132
020012
Bus Registration (side Badge) (Determined by Joint Tax Board)
₦0.00
341
022000800100
12020133
020045
Conductor's Badge (Determined by Joint Tax Board)
₦0.00
342
022000800100
12020133
020046
Driving Test (Determined by Joint Tax Board)
₦0.00
343
022000800100
12020133
020047
Driver's Badge (Determined by Joint Tax Board)
₦0.00
344
022000800100
12020133
020048
Learner's Permit (Determined by Joint Tax Board)
₦0.00
345
022000800100
12020132
020049
Taxi Registration (kabu kabu)
₦3,000.00
346
022000800100
12020132
020017
Tricycle/Motorcycle Registration (Determined by Joint Tax Board)
₦0.00
347
022000800100
12020137
020050
Car Hire Service Permit (Determined by Joint Tax Board)
₦0.00
348
022000800100
12020132
020051
Vehicle Registration 3.00cc and above (Determined by Joint Tax Board)
₦0.00
349
022000800100
12020132
020018
Vehicle Registration below 3.00cc (Determined by Joint Tax Board)
₦0.00
350
022000800100
12020132
020019
Government Official plate Number (Determined by Joint Tax Board)
₦0.00
351
022000800100
12020132
020020
Government Fancy Plate Number (Determined by Joint Tax Board)
₦0.00
352
022000800100
12020132
020021
Motor Dealers Plate Number (Determined by Joint Tax Board)
₦0.00
353
022000800100
12020132
020024
Private Fancy Plate Number (Determined by Joint Tax Board)
₦0.00
354
022000800100
12020132
020029
Out of Series Plate Number (Determined by Joint Tax Board)
₦0.00
355
022000800100
12020132
020054
Articulated Vehicle Plate Number (Determined by Joint Tax Board)
₦0.00
356
022000800100
12020132
020072
Registration Booklet (Determined by Joint Tax Board)
₦0.00
357
022000800100
12020132
020052
Vehicle Plate Number (Standard) (Determined by Joint Tax Board)
₦0.00
358
022000800100
12020132
020055
Tricycle/Motorcycle Plate Number (Determined by Joint Tax Board)
₦0.00
359
022000800100
12020132
020059
Replacement of Plate Number (at cost)
₦0.00
360
022000800100
12020132
020060
Articulated Vehicle License (Determined by Joint Tax Board)
₦0.00
361
022000800100
12020132
020061
Lorry and Tipper License (Determined by Joint Tax Board)
₦0.00
362
022000800100
12020132
020062
Tractors and Bulldozers License (Determined by Joint Tax Board)
₦0.00
363
022000800100
12020132
020063
Jeep License (Determined by Joint Tax Board)
₦0.00
364
022000800100
12020132
020064
Buses License (Determined by Joint Tax Board)
₦0.00
365
022000800100
12020132
020065
Saloon License (Determined by Joint Tax Board)
₦0.00
366
022000800100
12020132
020066
Tricycle/Commercial Motorcycle License (Determined by Joint Tax Board)
₦0.00
367
022000800100
12020132
020067
Private Motorcycle License (Determined by Joint Tax Board)
₦0.00
368
022000800100
12020445
030377
Change of Ownership Vehicles Fees (Determined by Joint Tax Board)
₦0.00
369
022000800100
12020445
030004
Change of Ownership Tricycle and Motorcycle fees (Determined by Joint Tax Board)
₦0.00
370
022000800100
12020132
020076
Proof of Ownership Certificate (Determined by Joint Tax Board)
₦0.00
371
022000800100
12020448
030402
Development Levies (Tourism-2% of hotel room rate)
₦0.00
372
022000800100
12020448
030887
Social Serv & Econ Dev Levy: Category 'A' (If monthly = N5,000/month) - Per Annum
₦50,000.00
373
022000800100
12020448
030888
Social Serv & Econ Dev Levy: Category 'B' (If monthly = N3,000/month) - Per Annum
₦30,000.00
374
022000800100
12020448
030889
Social Serv & Econ Dev Levy: Category 'C' (If monthly = N2,000/month) - Per Annum
₦20,000.00
375
022000800100
12020501
040009
Loss of Gate Pass
₦500.00
376
022000800100
12020604
050010
Sales of Stores/ Scraps/ Unservisable Items (As determined by valuers)
₦0.00
377
022000800100
12020610
050070
Proceeds From Sales of Goods by Public Auction (As determined by auction)
₦0.00
378
022000800100
12020611
050071
Proceeds From Sales of Govt. Vehicles (As determined by valuers)
₦0.00
379
022000800100
12020614
050075
Sales of Government Buildings (As determined by valuers)
₦0.00
Phone Number
+2348100671700, 2349016746070
Email Address
contact@irs.yb.gov.ng
Office Address
Revenue House, Ahmadu Bello Way, Damaturu. Yobe State, Zip Code: 620251.