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Probate Fees in Nigeria
When a person dies in Nigeria, their estate often requires a Grant of Probate (if there is a will) or Letters of Administration (if there is no will) to be legally administered. Obtaining this grant from the High Court involves paying certain official fees. These probate fees are primarily based on the total value of the deceased's estate and the state where the application is filed.
How Probate Fees Are Calculated
The total cost consists of several components:
- Probate Fee: This is the core fee charged by the High Court. Each state has its own schedule, which applies a progressive percentage to different portions of the estate value. For example, Lagos State uses a tiered system where the first ₦1,000,000 is taxed at 0.5%, the next ₦4,000,000 at 1%, and so on. The
bracketfunction in this calculator performs this progressive calculation correctly. - Minimum Fee: Every schedule stipulates a minimum payable amount, regardless of how small the estate value-based calculation might be.
- Stamp Duty: A stamp duty is levied on the total estate value. The rate is governed by the Stamp Duty Act. For Probate and Letters of Administration, the applicable rate is 0.75% of the estate value, as per the Act.
- Court Filing Fee: A fixed administrative fee for filing the application documents.
Example Calculation
Consider an estate valued at ₦7,500,000 in Lagos State.
- The base probate fee is calculated progressively using the Lagos schedule: 0.5% on the first ₦1,000,000 = ₦5,000; 1% on the next ₦4,000,000 (up to ₦5,000,000) = ₦40,000; 1.5% on the remaining ₦2,500,000 = ₦37,500. The total base fee is ₦82,500.
- The Lagos minimum fee is ₦5,000, which is lower than the calculated fee, so the probate fee remains ₦82,500.
- Stamp duty at 0.75% of ₦7,500,000 is ₦56,250.
- Adding the fixed court filing fee of ₦1,000 gives a total estimated fee of ₦139,750.
Common Scenarios
- Small Intestate Estate: For a modest estate of ₦500,000 in a state using a general schedule, the calculated fee might be below the minimum. The payable fee would be the minimum (e.g., ₦2,000) plus stamp duty and filing fees.
- Large Estate: High-value estates incur higher progressive fees, making the total cost substantial. The precise bracket system must be checked for the state of application.
Next Steps: The Application for Grant of Probate
After estimating the fees, the next step is to prepare the formal application. The primary document required is an Application for Grant of Probate (with a will) or an application for Letters of Administration (without a will). These forms detail the deceased's information, the will (if any), the proposed executor/administrator, and a full inventory of the estate's assets and their values. Accurately stating the total estate value on this form is crucial, as it directly determines the fees payable to the court.