Nigeria Capital Gains Tax
Detailed capital gains tax rates and rules for Nigeria in 2026.
Capital GainsNGN
Capital gains tax is levied at a flat rate of 10% on gains from the disposal of chargeable assets. This applies to both individuals and companies. The tax applies to property, shares (with some exemptions for listed securities), and other capital assets. Gains from disposal of government securities are exempt. Rollover relief is available when proceeds are reinvested in similar assets within the stipulated time frame.
Standard Rate
10%
Exemptions
- Gains on disposal of Nigerian government securities
- Gains on disposal of stocks and shares (effective 2023 for certain listed securities)
- Proceeds reinvested in assets of a like kind within the same year
How Nigeria Capital Gains compares
Nigeria’s capital gains tax rate of 10% is the 115th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Africa’s regional average of 14.1%.
Nigeria
10%
Africa average
14.1%
Global average
13.8%
