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#
Admin Code
Economic Code
Revenue Code
Description
Rate (₦)
1
026000300100
12020437
031271
Deeds Preparation & Execution Fees: Power of attorney
₦5,000.00
2
026000300100
12020437
031272
Deeds Preparation & Execution Fees: Deed of devolution
₦5,000.00
3
026000300100
12020437
031204
Deeds Preparation & Execution Fees: Deed of gift conveyance
₦5,000.00
4
026000300100
12020437
031273
Deeds Preparation & Execution Fees: Deed of gift (Normal)
₦5,000.00
5
026000300100
12020437
031206
Deed of Surrender Fees
₦5,000.00
6
026000300100
12020437
030084
Consent & Registration: Assigment
₦5,000.00
7
026000300100
12020437
030085
Consent & Registration: Mortgage
₦5,000.00
8
026000300100
12020437
030086
Consent & Registration: Sublease
₦5,000.00
9
026000300100
12020437
030087
Consent & Registration: Up Stamping
₦5,000.00
10
026000300100
12020437
030088
Consent & Registration: Search
₦5,000.00
11
026000300100
12020438
030089
Survey Fees: 1 - 10 Hectors (Per Hector)
₦15,000.00
12
026000300100
12020438
030090
Survey Fees: for each additional Hectors above 10 Hectors (Per Hector)
₦20,000.00
13
026000300100
12020438
030091
Survey Fees: High Density - Residential
₦5,000.00
14
026000300100
12020438
030092
Survey Fees: High Density - Commercial
₦10,000.00
15
026000300100
12020438
030093
Survey Fees: Medium Density - Residential
₦7,500.00
16
026000300100
12020438
030094
Survey Fees: Medium Density - Commercial
₦10,000.00
17
026000300100
12020438
030095
Survey Fees: Low Density - Residential
₦12,000.00
18
026000300100
12020438
030096
Survey Fees: Low Density - Commercial
₦12,000.00
19
026000300100
12020438
030098
Printing of Plan Fees: A4 & Foolscap size (4 copies)
₦1,000.00
20
026000300100
12020438
030099
Printing of Plan Fees: A3 Size (4 copies)
₦1,500.00
21
026000300100
12020438
030100
Site Plan Approval Fees
₦5,000.00
22
026000300100
12020438
030101
Building Materials & Site Reg.
₦1,000.00
23
026000300100
12020438
030102
Building Plan Approval Fees: High Density Plot - Plot size 450sqm, CAT 'A' (Per sqm)
₦30.00
24
026000300100
12020438
030103
Building Plan Approval Fees: High Density Plot - Plot size 450sqm, CAT 'B' (Per sqm)
₦20.00
25
026000300100
12020438
030104
Building Plan Approval Fees: High Density Plot - Plot size 450sqm, CAT 'C' (Per sqm)
₦15.00
26
026000300100
12020438
030105
Building Plan Approval Fees: High Density Plot - Plot size 450sqm, Dev. Levy
₦2,500.00
27
026000300100
12020438
030106
Building Plan Approval Fees: High Density Plot - Plot size 450sqm, Fencing Charges
₦2,500.00
28
026000300100
12020438
030107
Building Plan Approval Fees: High Density Plot - Plot size 450sqm, Site Inspection
₦2,500.00
29
026000300100
12020438
030108
Building Plan Approval Fees: Medium Density Plot - Plot size 600sqm & 800sqm, CAT 'A' (Per sqm)
₦50.00
30
026000300100
12020438
030109
Building Plan Approval Fees: Medium Density Plot - Plot size 600sqm & 800sqm, CAT 'B' (Per sqm)
₦30.00
31
026000300100
12020438
030110
Building Plan Approval Fees: Medium Density Plot - Plot size 600sqm & 800sqm, CAT 'C' (Per sqm)
₦20.00
32
026000300100
12020438
030111
Building Plan Approval Fees: Medium Density Plot - Plot size 600sqm & 800sqm, Dev. Levy
₦2,500.00
33
026000300100
12020438
030112
Building Plan Approval Fees: Medium Density Plot - Plot size 600sqm & 800sqm, Fencing charges
₦2,500.00
34
026000300100
12020438
030113
Building Plan Approval Fees: Medium Density Plot - Plot size 600sqm & 800sqm, Site inspection
₦2,500.00
35
026000300100
12020438
030114
Building Plan Approval Fees: Low Density Plot - Plot size 1,200sqm & 1,500sqm, CAT 'A' (Per sqm)
₦70.00
36
026000300100
12020438
030115
Building Plan Approval Fees: Low Density Plot - Plot size 1,200sqm & 1,500sqm, CAT 'B' (Per sqm)
₦50.00
37
026000300100
12020438
030116
Building Plan Approval Fees: Low Density Plot - Plot size 1,200sqm & 1,500sqm, CAT 'C' (Per sqm)
₦30.00
38
026000300100
12020438
030117
Building Plan Approval Fees: Low Density Plot - Plot size 1,200sqm & 1,500sqm, Dev. Levy
₦2,500.00
39
026000300100
12020438
030118
Building Plan Approval Fees: Low Density Plot - Plot size 1,200sqm & 1,500sqm, Fencing charges
₦2,500.00
40
026000300100
12020438
030119
Building Plan Approval Fees: Low Density Plot - Plot size 1,200sqm & 1,500sqm, Site inspection
₦2,500.00
41
026000300100
12020438
030120
Building Plan Approval Fees: Commercial Buildings - Plot size 2,400sqm (Per sqm)
₦100.00
42
026000300100
12020438
030121
Building Plan Approval Fees: Commercial Buildings - Plot size 2,400sqm, Dev. Levy
₦3,000.00
43
026000300100
12020438
030122
Building Plan Approval Fees: Commercial Buildings - Plot size 2,400sqm, Fencing charges
₦3,000.00
44
026000300100
12020438
030123
Building Plan Approval Fees: Commercial Buildings - Plot size 2,400sqm, Site inspection
₦4,000.00
45
026000300100
12020438
030124
Building Plan Approval Fees: Petrol Filling Station - Plot size 2,400sqm (Per sqm)
₦150.00
46
026000300100
12020438
030125
Building Plan Approval Fees: Petrol Filling Station - Plot size 2,400sqm, Dev. Levy
₦5,000.00
47
026000300100
12020438
030126
Building Plan Approval Fees: Petrol Filling Station - Plot size 2,400sqm, Fencing Charges
₦5,000.00
48
026000300100
12020438
030127
Building Plan Approval Fees: Petrol Filling Station - Plot size 2,400sqm, Site inspection
₦5,000.00
49
026000300100
12020438
030128
Building Plan Approval Fees: Corner Shop - Standard Plot size 100sqm (Per sqm)
₦500.00
50
026000300100
12020438
030129
Building Plan Approval Fees: Corner Shop - Standard Plot size 100sqm, Dev. Levy
₦7,500.00
51
026000300100
12020438
030130
Building Plan Approval Fees: Religious Plot - Standard Plot size (100m x 100m = 1 Hector) (Per sqm)
₦25,000.00
52
026000300100
12020438
030131
Building Plan Approval Fees: Religious Plot - Standard Plot size (100m x 100m = 1 Hector), Dev. Levy
₦5,000.00
53
026000300100
12020438
030132
Building Plan Approval Fees: GSM base stations
₦200,000.00
54
026000300100
12020447
030395
Demarcation & Survey: Placement/Replacement of Beacons (Per Beacon) Fees
₦1,000.00
55
026000300100
12020447
030396
Demarcation & Survey: Reconnaissance Fees
₦2,500.00
56
026000300100
12020447
030397
Milling, Mining and Quarry Charges: Small Scale/SME
₦5,000.00
57
026000300100
12020447
030398
Milling, Mining and Quarry Charges: Large Scale
₦10,000.00
58
026000300100
12020447
030399
Solid Minerals Dept: Letter of Introduction from LGAs for Mining purpose
₦5,000.00
59
026000300100
12020447
030400
Solid Minerals Dept: Property tax (0.05% of the value of a landed property)
₦0.00
60
026000300100
12020453
030882
Application for Land Fees (Per square metre)
₦5.00
61
026000300100
12020453
030883
Application for Reg. of Grant (Per square metre)
₦5.00
62
026000300100
12020438
030900
Site Building Plan Fees (Per square metre)
₦5.00
63
026000300100
12020460
030901
Site Plan Approval Fees (Per square metre)
₦5.00
64
026000300100
12020438
030902
Site Plan Producing Fees (Per square metre)
₦5.00
65
026000300100
12020460
031529
Change of Purpose (commercial)
₦50,000.00
66
026000300100
12020460
030903
Change of Purpose (residential)
₦15,000.00
67
026000300100
12020460
031530
Change of Purpose (filling station)
₦50,000.00
68
026000300100
12020462
030905
Document Registration
₦5,000.00
69
026000300100
12020449
030928
Reg./Renewal of Telecom System (Mast)
₦150,000.00
70
026000300100
12020448
030964
Valuation Fees (Based on assessment) (2%) stamp duty
₦
71
026000300100
12020447
030966
Processing Fees: Residential High Density-Category 'A' (Dtr, Pkm, Gsh, Nguru, Gdm, Nangre)
₦2,500.00
72
026000300100
12020447
030967
Processing Fees: Residential High Density-Category 'B&C' (B/yadi, Dapchi, Gulani, Dgum, Fk, Jakusko, Jjmaji, Mchina, Kanama, Bbgida, Yusufari).
₦2,000.00
73
026000300100
12020447
030968
Processing Fees: Residential Medium Density-Category 'A' (Dtr, Pkm, Gsh, Nguru, Gdm, Nangre)
₦3,500.00
74
026000300100
12020447
030969
Processing Fees: Residential Medium Density-Category 'B&C' (B/yadi, Dapchi, Gulani, Dgum, Fk, Jakusko, Jjmaji, Mchina, Kanama, Bbgida, Yusufari).
₦3,000.00
75
026000300100
12020447
030970
Processing Fees: Residential Low Density-Category 'A' (Dtr, Pkm, Gsh, Nguru, Gdm, Nangre)
₦10,000.00
76
026000300100
12020447
030971
Processing Fees: Residential Low Density-Category 'B&C' (B/yadi, Dapchi, Gulani, Dgum, Fk, Jakusko, Jjmaji, Mchina, Kanama, Bbgida, Yusufari).
₦5,000.00
77
026000300100
12020447
030972
Processing Fees: Agricultural Land
₦5,000.00
78
026000300100
12020447
030973
Processing Fees: Commercial Land-Category 'A' (Dtr, Pkm, Gsh, Nguru, Gdm, Nangre)
₦20,000.00
79
026000300100
12020447
030974
Processing Fees: Commercial Land-Category 'B' (B/yadi, Dapchi, Gulani, Dgum, Fk, Jakusko).
₦15,000.00
80
026000300100
12020447
030975
Processing Fees: Commercial Land-Category 'C' (Jjmaji, Mchina, Kanama, Bbgida, Yusufari).
₦5,000.00
81
026000300100
12020447
030976
Processing Fees: Industrial Land-Category 'A' (Dtr, Pkm, Gsh, Nguru, Gdm, Nangre)
₦25,000.00
82
026000300100
12020447
030977
Processing Fees: Industrial Land-Category 'B' (B/yadi, Dapchi, Gulani, Dgum, Fk, Jakusko).
₦10,000.00
83
026000300100
12020447
030978
Processing Fees: Industrial Land-Category 'C' (Jjmaji, Mchina, Kanama, Bbgida, Yusufari).
₦5,000.00
84
026000300100
12020447
030979
C of O Processing Fees: Registration
₦5,000.00
85
026000300100
12020447
030980
C of O Processing Fees: Preparation
₦5,000.00
86
026000300100
12020447
030981
C of O Processing Fees: Execution
₦5,000.00
87
026000300100
12020447
30985
C of O Collection Fees
₦5,000.00
88
026000300100
12020447
030983
Digital C of O Fees
₦20,000.00
89
026000300100
12020438
031009
Replacement of Broken Beacons (Per Beacon)
₦200.00
90
026000300100
12020606
050117
Sales of Bills of Entries/Application Forms
₦500.00
91
026000300100
12020606
050060
Sales of Forms
₦500.00
92
026000300100
12020606
050061
Applictn Form Industrial: Category 'A' (Dtr, Pkm, Gsh, Nguru, Gdm, Nangre)
₦5,000.00
93
026000300100
12020606
050062
Applictn Form Industrial: Category 'B' (B/yadi, Dpchi, Gulani, Dgm, Fk, Jakusko)
₦2,000.00
94
026000300100
12020606
050063
Applictn Form Industrial: Category 'C' (Jajimaji, Machina, Kanamma, Babangida, Yunusari)
₦1,000.00
95
026000300100
12020614
050118
Sales of Government Buildings (Base on assessment)
₦0.00
96
026000300100
12020617
050080
State map
₦2,000.00
97
026000300100
12020617
050081
Local Government map
₦5,000.00
98
026000300100
12020617
050082
Map of Nigeria
₦1,000.00
99
026000300100
12020617
050097
Sales of Building Plan
₦1,000.00
100
026000300100
12020617
050098
Sale of Bill of Quantity
₦1,000.00
101
026000300100
12020901
080001
Rent on Plots
₦1,000.00
102
026000300100
12020903
080003
Ground Rent: Residence, High Density-Category 'A' Per Sq. meter (Dtr, Pkm, Gsh, Nguru, Gdm, Nangre)
₦5.00
103
026000300100
12020903
080004
Ground Rent: Residence, High Density-Category 'B&C' Per Sq. meter (B/yadi, Dapchi, Gulani, Dgum, Fk, Jakusko, Jjmaji, Mchina, Kanama, Bbgida, Yusufari).
₦3.00
104
026000300100
12020903
080005
Ground Rent: Residence, Medium Density-Category 'A' Per Sq. meter (Dtr, Pkm, Gsh, Nguru, Gdm, Nangre)
₦7.00
105
026000300100
12020903
080006
Ground Rent: Residence, Medium Density-Category 'B&C' Per Sq. meter (B/yadi, Dapchi, Gulani, Dgum, Fk, Jakusko, Jjmaji, Mchina, Kanama, Bbgida, Yusufari).
₦5.00
106
026000300100
12020903
080007
Ground Rent: Residence, Low Density-Category 'A' Per Sq. meter (Dtr, Pkm, Gsh, Nguru, Gdm, Nangre)
₦10.00
107
026000300100
12020903
080008
Ground Rent: Residence, Low Density-Category 'B&C' Per Sq. meter (B/yadi, Dapchi, Gulani, Dgum, Fk, Jakusko, Jjmaji, Mchina, Kanama, Bbgida, Yusufari).
₦7.00
108
026000300100
12020903
080009
Agricultural Ground Rent, Per Sq. meter
₦1.00
109
026000300100
12020903
080010
Commercial Ground Rent: Category 'A' (Dtr, Pkm, Gsh, Nguru, Gdm, Nangre)(per/SQM)
₦10.00
110
026000300100
12020903
080011
Commercial Ground Rent: Category 'B' (B/yadi, Dapchi, Gulani, Dgum, Fk, Jakusko)(per/SQM)
₦7.50
111
026000300100
12020903
080012
Commercial Ground Rent: Category 'C' (Jjmaji, Mchina, Kanama, Bbgida, Yusufari)(per/SQM)
₦5.00
112
026000300100
12020903
080013
Industrial Ground Rent: Category 'A' (Dtr, Pkm, Gsh, Nguru, Gdm, Nangre)(per/SQM)
₦15.00
113
026000300100
12020903
080014
Industrial Ground Rent: Category 'B' (B/yadi, Dapchi, Gulani, Dgum, Fk, Jakusko)(per/SQM)
₦12.00
114
026000300100
12020903
080015
Industrial Ground Rent: Category 'C' (Jjmaji, Mchina, Kanama, Bbgida, Yusufari)(per/SQM)
₦10.00
115
026000300100
12020903
080021
Institution private ground rent: category A (per/SQM)
₦5.00
116
026000300100
12020903
080022
Institution private ground rent: category B (per/SQM)
₦4.00
117
026000300100
12020903
080023
Institution private ground rent: category C (per/SQM)
₦3.00
118
026000300100
12020904
080016
Rent of Plots & Sites Services Programmes (PER SQUARE METRE)
₦500.00
119
026000300100
12020904
080019
Rent Surface Mining/Sand/Laterat (PER TRUCK)
₦1,000.00
120
026000300100
12020459
031520
Right of Occupancy fees (R of O)
₦15,000.00
121
026000300100
12020132
020083
Certified True Copy (CTC)
₦15,000.00
122
026000300100
12020459
031531
Recertification
₦20,000.00
123
026000300100
12020453
031532
Asssignment
₦30,000.00
124
026000300100
12020501
040105
Penalty of ground rent violation amount unpaid
₦
125
026000300100
12020461
031533
Betterment charges levy on layout and customary tittle granted
₦15,000.00
126
026000300100
12020448
031534
Development Level government layout
₦25,000.00
127
026000300100
12020448
031535
Customary conversion
₦15,000.00
128
026000300100
12020461
031536
Sub-division of statutory title to self
₦10,000.00
129
026000300100
12020461
031537
Sub-division of statutory title to others 5% of total value
₦0.00
130
026000300100
12020438
031538
Telecommunication fibre optics cable ground rent per linear metre
₦1,500.00
131
026000300100
12020453
031539
Application for extension of title processing fee
₦10,000.00
132
026000300100
12020453
031540
Application fee for registration of supplemental mortagage
₦20,000.00
133
026000300100
12020448
031541
Extension of development period
₦3,000.00
134
026000300100
12020461
031542
Reinstatement of revoked land tittle
₦15,000.00
135
026000300100
12020449
031543
Registration of mortgage
₦0.05
Phone Number
+2348100671700, 2349016746070
Email Address
contact@irs.yb.gov.ng
Office Address
Revenue House, Ahmadu Bello Way, Damaturu. Yobe State, Zip Code: 620251.