Capital gains tax
The rates roughly tripled for companies and became progressive for individuals. The share exemption changed shape, and crypto became chargeable.
Every figure on this page is read from the same configuration the calculators use — none of it is typed into the page. If a number here is wrong, the calculators are wrong too, and a changelog entry will record the correction.
Rates
| 2026 new regime | 2025 old regime | |
|---|---|---|
| CompaniesFrom 2026 gains are charged at the companies income tax rate rather than a separate flat rate. | 30% | 10% |
| Individuals — taxed at PIT band rates | Yes | No |
| Individuals — flat rateFrom 2026 there is no flat rate: the gain stacks on your other income and runs through the bands. | No flat rate | 10% |
From 2026 companies pay CGT at the 30% CIT rate (up from 10%) and individuals are taxed at their PIT band rates rather than a flat 10%. Share exemption requires BOTH limbs: 12-month proceeds under ₦150m AND gains at or under ₦10m.
Because an individual’s gain stacks on their other income, a large gain can reach the top 25% band — more than double the old flat 10%. The PIT bands are the ones that apply.
Digital assets
| 2026 new regime | 2025 old regime | |
|---|---|---|
| Expressly chargeable | Yes | No |
Estimate a disposal with the crypto / digital-asset gains tool.
Exempt assets
The list is unchanged between the two regimes.
Across the 2025/2026 boundary
Where these rates come from
- Nigeria Tax Act 2025, capital gains provisions — verified 15 January 2026From 2026 companies pay CGT at the 30% CIT rate (up from 10%) and individuals are taxed at their PIT band rates rather than a flat 10%. Share exemption requires BOTH limbs: 12-month proceeds under ₦150m AND gains at or under ₦10m.
- Capital Gains Tax Act (as amended by Finance Act 2021) — verified 15 January 2026Flat 10% for both companies and individuals. Share disposals were chargeable only where 12-month proceeds reached ₦100m, with no separate gains test. Digital assets were not expressly chargeable.
- Nigeria Tax Act 2025, Fourth Schedule — verified 15 January 2026The first ₦800,000 of chargeable income is taxed at 0% — a zero band, not an allowance.
A rate reference is not tax advice, and a rate on its own does not tell you your position. Read the disclaimer, and confirm anything load-bearing against the gazette before acting on it.