Rental Income Tax in Nigeria
Educational overview only—not legal or tax advice. Verify requirements on official portals and with a qualified adviser.
Income from letting property is generally part of chargeable income for individuals, subject to allowable deductions and rules in the tax law. Reporting may occur through direct assessment, annual returns, or other channels your state or FCT prescribes. Treat this page as orientation—confirm forms and rates officially.
Records landlords should keep
Track rent received, agency fees, repairs (where deductible under rules), interest on loans (if applicable), and void periods. Bank statements and lease agreements should reconcile.
State and FCT administration
Personal income tax administration is often local to residence or place of filing—use State & FCT hub for official portals.
Related guides
See Direct assessment, How to file an individual tax return, and Deductions & reliefs for adjacent concepts.