Country tax profile · 2026
Nigeria inheritance tax
None
inheritance & estate tax
How Nigeria treats inheritance
No inheritance/estate tax in Nigeria N/A
✓ Nigeria levies no inheritance or estate tax, your heirs receive the estate intact.
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
141 of 197 countries we track have no inheritance or estate tax. Nigeria is 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 inheritance tax FAQ
What is the inheritance tax rate in Nigeria?
No inheritance/estate tax in Nigeria N/A