Nigeria Capital Gains Tax (CGT) Calculator
Calculate Nigerian Capital Gains Tax on property or shares under the Nigeria Tax Act 2025.
CGT rates
- Individuals: taxed at the progressive personal income tax rates, 0%–25%.
- Companies: 30%.
- Exemption threshold: ₦150,000,000.
| Annual taxable income | Rate |
|---|---|
| First ₦800,000 | 0% |
| Next ₦2,200,000 (to ₦3,000,000) | 15% |
| Next ₦9,000,000 (to ₦12,000,000) | 18% |
| Next ₦13,000,000 (to ₦25,000,000) | 21% |
| Next ₦25,000,000 (to ₦50,000,000) | 23% |
| Above ₦50,000,000 | 25% |