Capital Gains Tax (CGT) is charged on the gains accruing from the disposal of assets. The 2025 Act aligns CGT rates with income tax rates.
The CGT rate for companies has been increased from 10% to 30%, aligning it with the standard Corporate Income Tax rate.
For individuals, CGT is now charged at progressive rates corresponding to Personal Income Tax bands, up to a maximum of 25%.
Gains from indirect share transfers (offshore holding structures deriving value from Nigerian assets) are now explicitly taxable.
