Nigeria Wealth & Property Tax
Detailed wealth & property tax rates and rules for Nigeria in 2026.
Wealth TaxNGN
Wealth Tax
Nigeria does not impose a wealth tax.
Wealth Tax Rate
0%
Inheritance / Estate Tax
Nigeria does not levy a federal inheritance or estate tax. Some states may impose probate fees on estates.
Top Rate
0%
Property Tax
Property tax (land use charge) is levied by state governments. Lagos State charges a land use charge based on property value. Other states have varying rates. Stamp duty of 1.5% applies on property transfers.
How Nigeria Wealth Tax compares
Nigeria does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
