Email: contact@irs.yb.gov.ng


# 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.