Registration and annual renewal rates for business premises, as prescribed under the Registration of Business Premises Law No. 5 of 2019 (Tax Codification and Consolidation Law, 2020).
| Cat. | Business Types | Registration Form (₦) |
Kaduna Town & Environs | Zaria & Kafanchan Towns | Other Areas | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1st Registration | Annual Renewal | 1st Registration | Annual Renewal | 1st Registration | Annual Renewal | |||||||||||||||||||||||||||
| A | Sole Ownership/Partnership: Restaurants, Provision Store, Hair Saloon, Sole Ownership Bookshops, Video Service and Rental Shop, Business Centers, Chemists, Motorcycle Spare Parts Sellers, Motor Vehicle Spare Parts Sellers | 500 | 7,000 | 5,000 | 5,000 | 3,000 | 2,000 | 1,500 | ||||||||||||||||||||||||
| B | Corporate Entities: Restaurants, Provision Store, Hair Saloon, Video Service and Rental Shop | 500 | 8,000 | 6,000 | 6,000 | 4,000 | 3,000 | 2,000 | ||||||||||||||||||||||||
| C | Sole Ownership Manufacturing Outfits, Mechanical & Electrical Workshops, Beauty Shops, Day Care/Nursery Schools, Beer Parlour, Business Centers, Corporate Bookshops, Video/Cinema Viewing Houses | 500 | 10,000 | 8,000 | 8,000 | 6,000 | 4,000 | 3,000 | ||||||||||||||||||||||||
| D | General Contracting Enterprises/Ventures, Advertising Agencies, Sole Ownership Printing Press, Chartered Accounting Firms, Law Firms, Insurance Brokers, Management Consultants, Motorcycle Spare Parts Dealers, Estate Surveyors, Engineering Consultants, Pharmacy Shops/Clinics, Stock Brokers, Building Consultants, Other Consultants, Motor Spare Parts Dealers, Private Primary Schools, Motor Cycle Dealers, Electrical Dealers, Furniture Makers (Sole Ownership) | 500 | 15,000 | 10,000 | 10,000 | 8,000 | 5,000 | 4,000 | ||||||||||||||||||||||||
| E | General Contracts (Limited Liability Co.): Pure Water Producers, Yoghourt Producers, Bakery & Confectionaries | 500 | 20,000 | 15,000 | 12,000 | 10,000 | 7,000 | 5,000 | ||||||||||||||||||||||||
| F | Recreational Houses & Clubs, Petrol Filling Stations, Lodger Houses and Guest Inns, Corporate Printing Press, Private Hospitals, Private Secondary Schools, Sole Ownership Transporters, Medium Size Manufacturing Companies, Medium Size Construction Companies, Quarry Operators, Clearing and Forwarding Companies/Agencies, General Distributors, Micro Finance Operators | 500 | 25,000 | 20,000 | 20,000 | 15,000 | 10,000 | 6,000 | ||||||||||||||||||||||||
| G | Travel Agencies, Public Auctioneers, Newspaper Houses, Publishing Companies, Corporate Transport Companies, Large Super Markets, Hotels, Motels and Tourism Companies, Agricultural Produce Processing/Marketing, Farm Equipment and Input Marketing Companies, Furniture Companies, Dish and Cable Satellite Services Companies | 500 | 30,000 | 25,000 | 25,000 | 20,000 | 15,000 | 10,000 | ||||||||||||||||||||||||
| H | Motor Vehicle Dealers and Distributors, Insurance Companies, Estate Developers, Private Television & Radio Stations, Market and Plaza Malls (registered by Owners/Managers), Telecom Service Masts (each) | 500 | 30,000 | 25,000 | 25,000 | 20,000 | 15,000 | 10,000 | ||||||||||||||||||||||||
| I | Bottling Companies, Textile Companies, Large Construction and Large Manufacturers, Major Engineering Companies, Fertilizer Production Companies, Communication Companies, Petroleum Refining Companies, Major Manufacturers of all Goods, Vehicle Assembly Companies, Airline & Air Operators, Banks & Finance Houses | 500 | 100,000 | 80,000 | 50,000 | 30,000 | 25,000 | 20,000 | ||||||||||||||||||||||||
| J |
Appraisal — flat rate (not location-differentiated):
Industrial
Commercial
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