| S/N | From (₦) | To (₦) | Rate (%) |
|---|---|---|---|
| 1 | 0.00 | 99,999,999.99 | 10.000 |
| 2 | 100,000,000.00 | 149,999,999.99 | 8.000 |
| 3 | 150,000,000.00 | 199,999,999.99 | 7.000 |
| 4 | 200,000,000.00 | 249,999,999.99 | 6.400 |
| 5 | 250,000,000.00 | 299,999,999.99 | 6.000 |
| 6 | 300,000,000.00 | 349,999,999.99 | 5.720 |
| 7 | 350,000,000.00 | 399,999,999.99 | 5.500 |
| 8 | 400,000,000.00 | 449,999,999.99 | 5.340 |
| 9 | 450,000,000.00 | 499,999,999.99 | 5.200 |
| 10 | 500,000,000.00 | 549,999,999.99 | 5.094 |
| 11 | 550,000,000.00 | 599,999,999.99 | 5.000 |
| 12 | 600,000,000.00 | 649,999,999.99 | 4.924 |
| 13 | 650,000,000.00 | 699,999,999.99 | 4.860 |
| 14 | 700,000,000.00 | 749,999,999.99 | 4.800 |
| 15 | 750,000,000.00 | 799,999,999.99 | 4.750 |
| 16 | 800,000,000.00 | 849,999,999.99 | 4.706 |
| 17 | 850,000,000.00 | 899,999,999.99 | 4.668 |
| 18 | 900,000,000.00 | 949,999,999.99 | 4.632 |
| 19 | 950,000,000.00 | 999,999,999.99 | 4.600 |
| 20 | 1,000,000,000.00 | And above | 4.400 |