Email: contact@irs.yb.gov.ng


# 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.