Nigeria Capital Gains Tax Calculator 2026

Seller, asset and cost base

Use this only for a disposal governed by the NTA 2025 regime from 1 January 2026.

Seller type

Asset treatment

Disposal proceeds (₦)

Acquisition cost or tax residue (₦)For a business asset with capital allowances, section 39 uses its tax residue.

Incidental disposal costs wholly and exclusively incurred (₦)

Other chargeable income in the year, after applicable reliefs (₦)The gain’s incremental tax depends on which progressive bands this income has already used.

I confirm this disposal belongs to the NTA 2025 regimeNot a pre-2026 disposal, non-resident indirect transfer, gift, compensation, insurance, private vehicle, personal chattel, trust or business-restructuring case.

2026 rule checkpoints

How does Nigerian-share relief work?

Threshold relief requires aggregate proceeds below ₦150M and aggregate gains no more than ₦10M in 12 consecutive months. Same-year reinvestment can proportionately relieve the reinvested proceeds.

Why does an individual enter other income?

The Fourth Schedule bands apply progressively. The calculator measures tax before and after adding this gain instead of pretending every individual has one flat rate.

Which cases are outside this calculator?

Part disposals, capital-allowance residue disputes, gifts, compensation, indirect transfers, trusts, restructurings and special exemptions need a transaction-specific computation.