Nigeria

Registering Property in

Enugu - Nigeria

Below is a detailed summary of the steps, time and cost involved in registering property. It assumes a standardized case of an entrepreneur who wants to purchase land and a building that is already registered and free of title dispute.

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No. Procedure Time to Complete Associated Costs
1 Pay search fee at a designated bank

A search fee must be paid in advance at a designated bank. The search fee was increased in 2008 from NGN 500 to NGN 5,000.
1 day NGN 5,000
2 Conduct a search of property title at Lands Registry

The purpose of the search is to determine whether the property is clean from encumbrances. The applicant should submit a request for search, which should contain: name of property owner, location of property, purpose of the search, property file number.
1 day No cost
3 Execute deed of assignment

The seller and buyer sign the deed of assignment. Legal fees are charged based on the Scale of Fees for Conveyancing Matters [Legal Practitioners (Remuneration for Legal Documentation and other Land Matters) Order 1991]. The fee is negotiable and the average is around 7.5% of the consideration. This fee covers all the steps required until the new title is registered under the buyer's name.
1 day NGN 579,876 (7.5% of the property value legal fee)
4 Submit application for Governor's consent to the assignment at Ministry of Lands

By virtue of the Land Use Act 1978, all land in each state in the federation became vested in the Governor of the state, whose prior consent is mandatory for the legal validity of any transfers or alienation of interest in landed property. The Governor for ease of administration delegates his power of consent to the Commissioner of Lands and Survey. The application for consent is in the form of a letter to which the deed of assignment is attached. The letter is addressed to the Commissioner of Lands and Housing. The application should be accompanied by the following documents: a. Tax clearance for both companies;
b. Articles of incorporation for both companies;
c. Evidence of ground rate paid up to date.

 1 day No cost
5 Receive a valuation inspection from an officer of the Ministry of Lands

A valuation officer from the Ministry of Lands inspects the property and prepares a valuation report. The purpose of the valuation is to determine the market value of the property, based on which the consent fee will be assessed.
7 days No cost
6 Pick up a demand order for payment of fees from Lands Registry

Following the valuation of the property, the applicant picks up the order for payment of all administrative fees.
1 day No cost
7 Pay fees at designated banks

The fees were increased in 2008.
1 day NGN 129,317 (NGN 20,000 for registration + 30,000 for inspection + 2,000 for computer levy + 1% of the property value for consent)
8 Assessment of stamp duty and capital gains tax at Federal Inland Revenue Service

The deed is presented by buyer's lawyer for assessment of stamp duty and capital gains tax at the Federal Inland Revenue Service. The Federal Inland Revenue Service uses the value of property indicated by the Lands Registry in their valuation, so the demand notice for payment can be picked up at the same time. Capital gains tax is calculated as 10% of the gain. The federal Capital Gains Tax Act was not enforced in Enugu till June 2008.
1 day No cost
9 Pay stamp duty and capital gains tax at a designated bank

The buyer or the lawyer must go to a designated bank to pay the stamp duty. Payment is by bank draft payable at any of the designated receiving banks. It takes a few days for the Stamp Duty Office to receive the confirmation of payment. Ad valorem stamp duties for property assignment between companies are 2% and are federal taxes.
3 days NGN 154,634 (2% of the property value stamp duty; capital gains tax is also paid, but not included in the calculation)
10 Stamping of the deed of assignment at Stamp Duty Office

The deed is presented by buyer's lawyer for stamping at the Stamp Duty Office.
1 day No cost
11 Submit receipts of payment of fees and obtain Governor's consent to assignment

Since the power to grant consent has been delegated to the Commissioner of Lands, the time it takes to receive consent has been reduced by 30 days.
30 days No cost
12 Registration of deed at Lands Registry

After consent is granted, the buyer's lawyer submits the deed and the receipt of payment of registration fee to be filed at the Lands Registry.
25 days No cost
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