| Sub Sector | Location | Annual Levy |
|---|---|---|
| CRECHE A INTL SCH | HEAD OFFICE | ₦100,000 |
| CRECHE A INTL SCH | BRANCH | ₦100,000 |
| CRECHE B | HEAD OFFICE | ₦75,000 |
| CRECHE B | BRANCH | ₦75,000 |
| CRECHE C | HEAD OFFICE | ₦30,000 |
| CRECHE C | BRANCH | ₦30,000 |
| CRECHE, NURSERY AND PRIMARY | GRADE A-INTL SCH | ₦50,000 |
| CRECHE, NURSERY AND PRIMARY | GRADE B | ₦40,000 |
| CRECHE, NURSERY AND PRIMARY | GRADE C | ₦30,000 |
| CRECHE, NURSERY AND PRIMARY | GRADE D | ₦20,000 |
| NURSERY AND PRIMARY A INTL SCH | HEAD OFFICE | ₦100,000 |
| NURSERY AND PRIMARY A INTL SCH | BRANCH | ₦100,000 |
| NURSERY AND PRIMARY B | --select building type-- | ₦75,000 |
| NURSERY AND PRIMARY B | HEAD OFFICE | ₦75,000 |
| NURSERY AND PRIMARY B | BRANCH | ₦75,000 |
| NURSERY AND PRIMARY C | --select building type-- | ₦30,000 |
| NURSERY AND PRIMARY C | HEAD OFFICE | ₦30,000 |
| NURSERY AND PRIMARY C | BRANCH | ₦30,000 |
| PRIVATE PRIMARY-NURSERY-SECONDARY SCHOOLS | Category A | ₦50,000 |
| PRIVATE PRIMARY-NURSERY-SECONDARY SCHOOLS | Category B | ₦40,000 |
| PRIVATE PRIMARY-NURSERY-SECONDARY SCHOOLS | Category C | ₦30,000 |
| PRIVATE PRIMARY-NURSERY-SECONDARY SCHOOLS | Category D | ₦20,000 |
| PROFESSIONAL INSTITUTION - ICAN, CITN,CIBN ETC | HEAD OFFICE | ₦50,000 |
| PROFESSIONAL INSTITUTION - ICAN, CITN,CIBN ETC | BRANCH | ₦50,000 |
| SECONDARY | --select building type-- | ₦50,000 |
| SECONDARY | GRADE A-INTL SCH | ₦50,000 |
| SECONDARY | GRADE B | ₦40,000 |
| SECONDARY | GRADE C | ₦30,000 |
| SECONDARY | GRADE D | ₦20,000 |
| SECONDARY A INT SCH | HEAD OFFICE | ₦100,000 |
| SECONDARY A INT SCH | BRANCH | ₦100,000 |
| SECONDARY B | HEAD OFFICE | ₦75,000 |
| SECONDARY B | BRANCH | ₦75,000 |
| SECONDARY C | HEAD OFFICE | ₦30,000 |
| SECONDARY C | BRANCH | ₦30,000 |
| TERTIARY SCHOOL | --select building type-- | ₦250,000 |
| TERTIARY SCHOOL | HEAD OFFICE | ₦100,000 |
| TERTIARY SCHOOL | BRANCH | ₦100,000 |
| UNIVERSITY | HEAD OFFICE | ₦100,000 |
| VOCATIONAL SCHOOL | HEAD OFFICE | ₦30,000 |
| VOCATIONAL SCHOOL | BRANCH | ₦30,000 |
| VOCATIONAL SCHOOL | Category A | ₦50,000 |
| VOCATIONAL SCHOOL | Category B | ₦30,000 |
| VOCATIONAL SCHOOL | Category C | ₦20,000 |
| VOCATIONAL SCHOOL | PROFESSIONAL INSTITUTION - ICAN-CITN-CIBN ETC | ₦50,000 |