“
The Business Premises Levy is a state-level tax charged for the privilege of operating a commercial space within a specific state’s jurisdiction. In 2026, most states have harmonized this fee into their digital ‘Single Billing’ systems to prevent multiple taxation and harassment from local touts.
2026 Levy Rates
Rates vary by state and location (Urban vs. Rural). For example:
- Urban Areas: Typically ₦10,000 for initial registration and ₦5,000 for annual renewal.
- Rural Areas: Usually ₦2,000 to ₦5,000.
- Large Factories: May be subject to higher flat rates.
Failure to pay can result in the sealing of your office. This is distinct from Local Government Taxes. To ensure your office remains open, check your state’s IRS website or consult Sow Professional for a localized fee schedule.
“