Nigeria Cryptocurrency Tax
Detailed cryptocurrency tax rates and rules for Nigeria in 2026.
Crypto TaxNGN
Nigeria taxes gains from cryptocurrency disposal at the 10% capital gains tax rate. Income from crypto mining or trading as a business is subject to income tax at applicable rates. The Central Bank of Nigeria has restricted banks from facilitating crypto transactions, but the Securities and Exchange Commission regulates digital assets. Crypto-to-crypto transactions and exchanges for fiat currency are taxable events.
Crypto Tax Status
Taxed
Treatment
Capital gains tax applies
How Nigeria Crypto Tax compares
Nigeria taxes cryptocurrency gains. 68 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.