Capital Gains Tax Calculator Nigeria 2026

Calculate your potential Capital Gains Tax (CGT) liability under Nigeria's 2026 tax rules. The Nigeria Tax Act 2025 changed how capital gains are treated, including the taxation of gains by individuals, companies, share disposals, and digital or virtual assets.

TaxMateNG helps you estimate applicable tax from your financial records and understand how a capital gain may affect your overall tax position.

What is Capital Gains Tax in Nigeria?

Capital Gains Tax applies to taxable gains arising from the disposal of chargeable assets.

Under the Nigeria Tax Act 2025, the scope of chargeable assets is broad. It includes property, shares, options, rights, debts, digital or virtual assets and other forms of property, subject to the exemptions provided by the Act.

A capital gain generally arises when an asset is disposed of for more than its allowable cost and related deductible expenses.

A simple example:

You acquire an asset for ₦10 million and later dispose of it for ₦15 million.
Before applying any relevant exemptions, allowable costs or adjustments, the starting point for the calculation is a ₦5 million gain.

The important question is not simply "How much did I sell the asset for?"

It is: 

How much chargeable gain arose from the disposal, and what tax rules apply to that gain?

How CGT Works Under the 2026 Rules

One of the biggest changes under the Nigeria Tax Act 2025 is that capital gains are no longer treated under the old uniform 10% framework for everyone.

For individuals

For individuals, chargeable gains are incorporated into taxable income and taxed using the applicable Personal Income Tax rates.

The current individual rates range from 0% to 25%, depending on the individual's taxable income.

The current bands are:

This means the tax on a capital gain can depend on the individual's wider taxable income rather than simply applying a standalone 10% CGT rate.

For companies

For companies, chargeable gains are generally taxed at the applicable Companies Income Tax rate, currently 30% for companies subject to the standard CIT rate.

This distinction is important because the same capital gain can have a very different tax treatment depending on whether the taxpayer is an individual or a company.

Capital Gains on Nigerian Shares

The NTA introduced an important exemption for certain disposals of shares in Nigerian companies.

Where, within any 12 consecutive months:

• aggregate disposal proceeds are less than ₦150 million, and

• the chargeable gain does not exceed ₦10 million,

the gain is not treated as a chargeable gain under this provision.

There are also specific exemptions for regulated securities-lending transactions.

The Act additionally provides relief where disposal proceeds are reinvested during the same year of assessment in shares of the same or another Nigerian company, although the portion that is not reinvested can remain taxable.

This is an area where the exact facts of a transaction matter. The ₦150 million threshold should not be interpreted as a blanket "all share sales below ₦150 million are tax-free" rule.

Digital and Virtual Assets

The 2026 framework also expressly brings digital and virtual assets within the chargeable-asset framework.

This means gains arising from the disposal of assets such as qualifying digital or virtual assets may have tax consequences under the NTA.

The treatment of losses can also be subject to specific restrictions, so a simple "sale price minus purchase price" calculation may not always be sufficient.

How to Calculate a Capital Gain

At its simplest, the calculation begins with:

Disposal proceeds − allowable cost and expenses = chargeable gain

But the actual calculation can involve more than those two numbers.

Depending on the asset and transaction, you may need to consider:

• Original acquisition cost

• Improvement costs

• Professional fees

• Legal and transaction costs

• Disposal expenses

• Applicable exemptions

• Reinvestment provisions

• Whether the taxpayer is an individual or company

• Other taxable income for an individual

This is why maintaining the underlying transaction records is important.

How TaxMateNG Helps

TaxMateNG is designed around the idea that tax calculations should begin with organized financial records, rather than isolated numbers typed into a calculator.

For supported workflows, TaxMateNG can use the information recorded in your financial ledger to help structure the calculation and produce a clearer record of how the resulting liability was determined.

For individuals, the relevant capital gain can form part of the wider personal tax calculation.

For businesses, applicable gains can form part of the corporate tax computation.

TaxMateNG is an independent software product. It is not affiliated with the Nigerian government and is not a government filing portal.

Capital Gains Tax Calculator: Important Disclaimer

This calculator is intended to provide a computational estimate based on the information entered and the tax rules implemented in TaxMateNG.

Tax treatment can depend on the type of asset, taxpayer, transaction structure, residency, exemptions and supporting documentation.

For significant transactions, particularly property disposals, share transactions, business restructurings or digital-asset transactions, consider obtaining advice from a qualified Nigerian tax professional.

TaxMateNG does not submit tax returns directly to the government.

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