The cost of obtaining Governor’s Consent in Lagos is one of the first questions property buyers and sellers ask when planning a land transaction. The answer is not simply a fixed percentage of the purchase price. In Lagos, the applicable charges are generally assessed by reference to the Fair Market Value (FMV) of the property and can include Governor’s Consent, Capital Gains Tax, stamp duty, registration and other applicable charges. This distinction has become particularly important following the introduction of the Lagos State 2026 Fair Market Value framework, which has significantly increased the official values used in assessing land transaction charges in many parts of the State. A buyer who budgets only on the purchase price can therefore be surprised by the amount required to complete title perfection. What Is the Governor’s Consent Fee? Governor’s Consent is the consent required under section 22 of the Land Use Act for certain dealings with a statutory right of occupancy, including assignment, mortgage, transfer of possession and sublease. In Lagos, the consent fee is one component of the wider cost of perfecting the relevant land transaction. The Lagos State Ministry of Lands’ published service schedule lists the Consent Fee on Land Services at 1.5% of the Fair Market Value of the property. It separately lists Capital Gains Tax at 0.5%, stamp duty at 0.5% and registration fees at 0.5%. Therefore, a buyer should distinguish between the Governor’s Consent fee itself and the total cost of perfecting the transaction. How Much Is Governor’s Consent in Lagos in 2026? For a typical land transfer to which the published Lagos State Lands Bureau rates apply, the consent fee is 1.5% of the assessed Fair Market Value. However, the total government charges associated with the transaction can be higher because other charges are separately applicable. The published Lagos State Ministry of Lands schedule provides the following rates for land services: Charge Published rate Governor’s Consent 1.5% of Fair Market Value Capital Gains Tax 0.5% of Fair Market Value Stamp Duty 0.5% of Fair Market Value Registration Fee 0.5% of Fair Market Value Combined percentage-based charges 3% of Fair Market Value These figures should not be interpreted as meaning that every property transaction will always produce exactly the same final bill. Other charges or transaction-specific requirements can apply. The official assessment for the particular transaction should therefore be treated as the final figure. Is Governor’s Consent Calculated on the Purchase Price? Not necessarily. This is one of the most important points for property buyers to understand. The Lagos State Lands Bureau’s published schedule expresses the principal land-service charges as percentages of the property’s Fair Market Value, rather than simply the amount stated in the buyer’s agreement. Consequently, the amount paid for the property and the value adopted for government assessment can produce different figures. For example, if a buyer purchases a property for ₦100 million but the relevant government assessment places its Fair Market Value at ₦150 million, applying a 1.5% consent fee to the assessed value would produce a consent fee of ₦2.25 million rather than ₦1.5 million. The actual assessment, however, must be obtained from the relevant government process for the particular property. What Is the 2026 Fair Market Value Framework? The Lagos State Government revised its Fair Market Value framework for land transactions in 2026. The revised framework, commonly referred to as the 2026 Blue Book, took effect from 1 May 2026. Contemporary reporting on the implementation states that the revised values increased the government-assessed values of property in many parts of Lagos, which in turn increased the naira amount payable for transaction-related charges. The important point is that an increase in the amount payable does not necessarily mean that the percentage rate itself has increased. Where the applicable percentage remains the same but the government’s assessed value of the property increases substantially, the resulting naira amount also increases. Why Did Governor’s Consent Become More Expensive in Lagos? The principal reason for the higher amounts in many transactions is the revision of the official property values used for assessment. For several years, government valuation benchmarks did not always reflect the substantial increase in market values across Lagos. The 2026 revision sought to update those values to reflect prevailing market conditions. As a result, a property that attracts a 1.5% consent fee can generate a much larger monetary charge if the Fair Market Value assigned to it has increased significantly. This distinction is important because saying simply that “Governor’s Consent has increased from X% to Y%” can be misleading. The applicable percentage and the assessed value are separate questions. How Much Would Governor’s Consent Cost on a ₦100 Million Property? Assuming, purely for illustration, that the government’s assessed Fair Market Value is ₦100 million, a 1.5% consent fee would be: ₦1,500,000 The other 0.5% charges listed in the Lagos State Ministry of Lands schedule would each amount to: Capital Gains Tax — ₦500,000 Stamp Duty — ₦500,000 Registration Fee — ₦500,000 That gives: Total of the four percentage-based charges: ₦3,000,000 This is an illustration only. The actual government assessment can differ from the purchase price. What If the Fair Market Value Is ₦500 Million? If the assessed Fair Market Value is ₦500 million: Governor’s Consent at 1.5% = ₦7.5 million Capital Gains Tax at 0.5% = ₦2.5 million Stamp Duty at 0.5% = ₦2.5 million Registration at 0.5% = ₦2.5 million The combined amount of those four percentage-based charges would be: ₦15 million Again, this is an illustration based on the published rates and an assumed Fair Market Value of ₦500 million. It is not a quotation of the amount payable for a particular property. What If the Property Is Worth ₦1 Billion? Using the same published rates and assuming a Fair Market Value of ₦1 billion: Governor’s Consent = ₦15 million Capital Gains Tax = ₦5 million Stamp Duty = ₦5 million Registration = ₦5 million The four percentage-based charges would therefore total: ₦30 million This demonstrates why buyers of high-value Lagos properties should
How to Obtain Governor’s Consent in Lagos
Governor’s Consent is a critical part of perfecting many land transactions in Lagos State. Where the holder of a statutory right of occupancy assigns, mortgages, subleases or otherwise alienates the interest in circumstances covered by section 22 of the Land Use Act, the Governor’s prior consent is required. A transaction that requires consent should therefore be properly processed through the Lagos State land administration system. Obtaining Governor’s Consent is not simply a matter of submitting a Deed of Assignment and waiting for an endorsement. The transaction undergoes documentary, survey, title and administrative checks before the relevant consent and registration processes are completed. This article explains the practical process of obtaining Governor’s Consent in Lagos State and the documents generally required. What Is Governor’s Consent? Governor’s Consent is the statutory consent required for certain dealings with a statutory right of occupancy. Section 22 of the Land Use Act provides that the holder of a statutory right of occupancy shall not alienate the right, or any part of it, by assignment, mortgage, transfer of possession, sublease or otherwise without the prior consent of the Governor. The requirement is particularly relevant where an existing holder of a statutory right of occupancy transfers an interest in the property to another person. The previous article, “Governor’s Consent in Nigeria: When Is It Required?”, explains the circumstances in which consent is required. Who Processes Governor’s Consent in Lagos? In Lagos State, land administration functions are handled through the Lagos State Lands Bureau and the state’s land administration framework. The Lagos State Government’s official resources identify the Lands Bureau and provide access to land-related services through its government service platforms. Applications should therefore be made through the applicable official Lagos State land administration process rather than through unofficial intermediaries. When Should You Apply for Governor’s Consent? Where a transaction requires Governor’s Consent, the consent should be incorporated into the transaction’s completion and perfection process. A buyer should not treat consent as an optional document to be obtained only when the property is eventually sold again. For a typical assignment, the parties should first establish the seller’s title, prepare and execute the appropriate instrument, and then process the required consent and registration in accordance with the applicable requirements. The precise sequence can depend on the nature of the transaction and the state requirements applicable at the time. Documents Required for Governor’s Consent in Lagos The exact documentary requirements can vary according to the nature of the transaction and the current requirements of the Lands Bureau. For a typical assignment, the application commonly requires documents such as: 1. Deed of Assignment The executed Deed of Assignment is the principal instrument evidencing the transaction between the assignor and assignee. The deed should accurately identify: The assignor; The assignee; The property; The nature of the interest being transferred; The consideration; The root of title; and The relevant survey and property particulars. The deed should be properly prepared before submission. 2. Certified True Copy of the Root of Title The applicant will generally need evidence of the title from which the interest being transferred derives. Depending on the property, this can include a: Certificate of Occupancy; Previously registered Deed of Assignment with Governor’s Consent; Deed of Conveyance; Government allocation document; or Other acceptable title document. The relevant title should be independently investigated rather than merely attached to the application. 3. Survey Plan The application will ordinarily require survey information identifying the property. The survey should correspond with the property being transferred and satisfy the applicable survey and charting requirements. Lagos State’s official planning materials recognise title documents and survey documentation as important components of property and development applications. 4. Application Form The applicable land administration form must be properly completed and submitted with the application. Historically, Land Form 1C has been used for applications for Governor’s Consent in Lagos. 5. Identification and Photographs Identification documents and passport photographs of the relevant parties may be required as part of the application. The precise requirements should be confirmed against the current Lands Bureau checklist applicable to the particular transaction. 6. Corporate Documents Where a company is a party to the transaction, the relevant corporate documents will be required. These can include evidence of incorporation and documents establishing the company’s relevant particulars and authority to participate in the transaction. 7. Tax and Other Statutory Documents Depending on the transaction and the stage of processing, the parties may be required to provide evidence of tax compliance and other statutory payments or documents. These requirements should be dealt with as part of the application rather than left until the final stage. Step-by-Step Process for Obtaining Governor’s Consent in Lagos Although individual transactions can differ, the process generally follows these stages. Step 1: Investigate the Existing Title Before preparing the application, the buyer’s lawyer should investigate the seller’s title. This should establish: The identity of the registered holder; The root of title; The property’s location and survey details; Existing encumbrances; Mortgages or charges; Previous assignments; Restrictions; Litigation or competing interests; and Whether the seller has authority to transfer the interest. This is essential because Governor’s Consent is not a substitute for title due diligence. Step 2: Prepare the Transaction Documents The appropriate instrument, such as a Deed of Assignment, should be prepared to reflect the transaction. The deed should accurately describe the property and the interest being transferred. Errors in the property description, parties, root of title or execution can result in queries or delays during processing. Step 3: Execute the Deed The parties execute the transaction document in accordance with applicable legal requirements. The buyer should ensure that the executed instrument accurately reflects the agreement between the parties before proceeding to the consent process. Step 4: Prepare the Consent Application The application is compiled with the required supporting documents. For a typical assignment, this will include the relevant title documents, executed Deed of Assignment, survey information and the other documents required by the Lands Bureau. Step 5: Submit the Application The application is submitted through the