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Capital Gains Tax in Nigeria: A Beginner's Guide to What You Pay When You Sell

TaxEase Nigeria Team
05/01/2026
15 min read
Capital Gains TaxCGT NigeriaProperty TaxFIRSTax for BeginnersReal Estate TaxAsset SalesTax Compliance

What Happens When You Sell Your Property?

Imagine this: Adebayo just sold his investment property in Lagos for ₦45 million—₦20 million more than he paid six years ago. He's celebrating the profit when his lawyer mentions something about "Capital Gains Tax." Suddenly, Adebayo realizes he has no idea what this tax is, how much he owes, or when he needs to pay. Sound familiar?

You're not alone. Capital Gains Tax (CGT) is one of Nigeria's most misunderstood taxes, yet it affects anyone who sells property, land, or certain other assets at a profit. The good news? Once you understand the basics, CGT is actually straightforward—and many of your personal belongings are completely exempt.

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Capital Gains Tax in Nigeria: A Beginner's Guide to What You Pay When You Sell | TaxEase Nigeria