Consequently, the FIRS has requested all stamp duties collection agents,. Stamp duty is a tax that is levied on single property purchases or documents A physical stamp (a revenue stamp) had to be attached to or impressed upon the. The Nigerian government has reviewed its policy on stamp duty charges, levied on electronic payment. Stamp duty is imposed at the rate of 0. On September 17th, 2019, the Central Bank of Nigeria released a circular mandating a stamp duty fee of N50 on every transaction by Nigerian. According to the Bank, from 1st April 2020, stamp duty charges will apply on all Savings accounts in line with the Central Bank of Nigeria's.