Tax guide
Capital Gains Tax (CGT) in Nigeria: 2026 Planning Guide
Estimate CGT on property, shares, and other disposals. Includes common exemptions for primary residence.
Short answer: CGT is commonly estimated at 10% on the chargeable gain: sale proceeds minus cost of acquisition and allowable disposal expenses.
What to model
Enter:
- Sale proceeds
- Cost of acquisition (purchase price plus capital improvements where relevant)
- Allowable expenses on disposal (legal fees, agency fees, etc.)
- Asset type (land/property, shares, or other)
Common exemptions
CGT does not apply to the disposal of your primary private residence or certain government securities. The calculator shows this notice; it does not automatically apply those exemptions to your numbers.
Net proceeds
Results show estimated CGT, chargeable gain, and net proceeds after CGT so you can compare against your target sale price.
Plan before you sell
Use Staff Pay Tax Calculator — capital gains mode.
Sources reviewed
- Nigeria Tax Act 2025 — capital gains framework
- Staff Pay Tax Calculator CGT assumptions (counsel-reviewed, September 2026)
Educational only. Rollover reliefs and asset-specific rules are not fully modelled.
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