Stamp Duty Administration and Revenue Performance in Plateau State

This study examines the administration of stamp duty and its contribution to revenue performance in Plateau State, North Central Nigeria. Stamp duty, levied on legal instruments including contracts, tenancy agreements, mortgages, and share transfers, is administered jointly by the Federal Inland Revenue Service and state governments, creating institutional overlap and compliance confusion. This study adopts a descriptive approach, collecting primary data from 80 legal practitioners, estate agents, and property transaction parties in Jos, the state capital, using structured questionnaires. Secondary data from the Plateau State Internal Revenue Service on stamp duty collections over the past four fiscal years are also analysed. Descriptive statistics and correlation analysis are used. The study expects to find significant underreporting of dutiable transactions and widespread non-compliance among private parties due to limited awareness and enforcement capacity. The dual jurisdiction arrangement between the FIRS and state government is identified as a source of jurisdictional ambiguity that reduces overall compliance. Recommendations include establishing a centralised stamp duty helpdesk in Jos, digitising stamp duty processes to reduce manual bottlenecks, and conducting joint FIRS-state revenue authority compliance workshops. Clearer legislative delineation of jurisdictional responsibilities is also proposed as a prerequisite for improved revenue performance. This research provides a useful case study of instrument-based tax administration in a middle-belt Nigerian state. Keywords: stamp duty, revenue performance, tax administration, Plateau State, compliance.