Country tax profile · 2026
Nigeria capital gains tax
How Nigeria taxes capital gains
Chargeable gains taxed at income-tax rates under the Nigeria Tax Act 2025 (individuals up to 25%, companies 30%); previously a flat 10% CGT
Compiled by MyNomadWorld for Nigeria and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Nigeria compares
57 of 197 countries we track have no capital gains tax for individuals. Nigeria is not one of them.
Who is a tax resident of Nigeria?
Resident if any of: domicile in Nigeria, permanent home available, habitual abode, 183+ days in any 12-month period, substantial economic/family ties, or Nigerian diplomat abroad. Residents taxed on worldwide income.
Related Nigeria taxes
Moving to Nigeria?
Get matched with a vetted Nigeria tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Nigeria capital gains tax FAQ
What is the capital gains tax rate in Nigeria?
Chargeable gains taxed at income-tax rates under the Nigeria Tax Act 2025 (individuals up to 25%, companies 30%); previously a flat 10% CGT