Capital Gains Tax in Nigeria
Educational overview only—not legal or tax advice. Verify requirements on official portals and with a qualified adviser.
Capital gains tax (CGT) may apply when you dispose of certain assets and realize a gain, subject to exemptions and computational rules in statute. Treatment can differ for individuals vs companies and across asset classes. This overview avoids quoting rates; use official law summaries and professional advice for your transaction.
Documentation
Retain purchase agreements, valuation support, and disposal evidence. Gains calculations are only as good as the underlying figures.
Link to personal income tax landscape
Individual investors often also need a clear PIT picture—see Personal income tax basics and Direct assessment.
Companies
Corporate groups may book gains inside broader CIT computations depending on rules in force—coordinate with Corporate income tax overview and your auditor.