Nigeria Capital Gains Tax Calculator (2025 Tax Act)

Enter your capital gain amount to estimate tax due under the new PIT-band-based capital gains treatment.

Reflects Tax Act 2025 rates (effective 2026-01-01). Last checked 2026-09-11 · v1. Tax rules change — verify against an official source before relying on this for a filing. Source.

Nigeria Capital Gains Tax Calculator (2025 Tax Act)

Estimate capital gains tax for individuals under Nigeria’s Tax Act 2025, which now taxes gains via the personal income tax bands.

This is an estimate for general informational purposes only, not tax advice. This calculator treats the capital gain as a standalone amount taxed through the PIT bands; in practice it may be assessed together with an individual’s other income for the year, which changes which bands the gain falls into. Verify treatment with a Nigerian tax professional given how new this law is.

Nigeria’s Tax Act 2025 changed how individuals are taxed on capital gains: instead of a flat 10% rate, gains are now taxed using the same progressive personal income tax bands applied to other income, ranging from 0% up to ₦800,000 to 25% above ₦50,000,000.

Example

  • With the default values shown above, this calculator returns: Estimated Tax Due ≈ NGN 690,000.00.

Frequently Asked Questions

Did Nigeria’s capital gains tax rate change?

Yes — the Nigeria Tax Act 2025 replaced the old flat 10% Capital Gains Tax rate for individuals with the progressive personal income tax bands (0% to 25%) previously used only for salaries and other income.

Does this apply to companies too?

No — this calculator applies to individuals. Companies continue to be assessed on chargeable gains under separate company income tax rules.

Sources

Related Calculators

India Capital Gains Tax Calculator (Equity & Mutual Funds)Estimate LTCG and STCG tax on listed equity shares and equity mutual funds.USA Long-Term Capital Gains Tax CalculatorEstimate federal long-term capital gains tax (single filer), including the Net Investment Income Tax.UK Capital Gains Tax CalculatorEstimate UK Capital Gains Tax on assets other than residential property.Canada Capital Gains Tax CalculatorEstimate the tax owed on a capital gain using Canada’s 50% inclusion rate.Australia Capital Gains Tax CalculatorEstimate CGT on an asset, including the 50% discount for assets held over 12 months.Nigeria PAYE Income Tax CalculatorEstimate your Nigeria PAYE income tax under the Nigeria Tax Act 2025.
Scroll to Top