Capital Gains Tax Calculator
Estimate tax on a capital gain under the Nigeria Tax Act 2025 rules in force from 1 January 2026, including the share disposal exemptions. Results are illustrative estimates, not tax advice.
More details (optional)
Eligible Deductions
The Act takes these off your income before the tax bands apply. If you enter them, enter your other taxable income above before these deductions. Rent relief is 20% of the rent you paid, up to ₦500,000.
Capital Losses
Losses on other chargeable assets, set against this gain after any exemption. Leave out losses on digital or virtual assets: the Act only lets those be set against digital asset gains. The Act lets an individual set a capital loss against total income; this estimate uses it only against this gain and shows what is left over.
Share disposal exemption does not apply
Total proceeds in the 12 months are ₦150,000,000 or more, or total gains exceed ₦10,000,000, and no proceeds are reinvested.
12-month totals checked: proceeds ₦30,000,000, gains ₦15,000,000.
Sale Proceeds
₦30,000,000Less: Acquisition Cost
₦-15,000,000Less: Improvement Costs
₦-0Less: Disposal Costs
₦-0Estimated Income Tax on Gain
₦-2,580,000Gain
₦15,000,000
Exempt Gain
₦0
Chargeable Gain
₦15,000,000
Estimated Tax
₦2,580,000
Effective Rate on Gain
17.2%
Reinvested Share of Proceeds
0%
How the Taxable Gain Falls Across the Bands
An illustration using the figures you entered, for education only — not financial, investment or tax advice. Real returns depend on prices, fees and tax at the time.
How Is This Calculated?
Estimated tax = rate applied to (Proceeds − Acquisition Cost − Improvements − Disposal Costs − Exempt Gain − Capital Losses), plus the development levy and any minimum tax top-up for companiesTotal sale/disposal proceeds received
Original purchase price of the asset
Capital expenditure that enhanced the asset
Legal fees, agency fees, and other disposal expenses
For shares in Nigerian companies: the whole gain where 12-month proceeds are below ₦150 million and gains do not exceed ₦10 million, otherwise the share of the gain matching proceeds reinvested in Nigerian company shares within the same year of assessment
Optional: losses on other chargeable assets this year or unused from earlier years, set against the gain left after exemptions
Individuals: personal income tax bands (0% to 25%) applied on top of other income, after eligible deductions such as pension contributions and rent relief (20% of rent, up to ₦500,000). Companies: 30%, or 0% for a small company
Companies other than small and non-resident companies: 4% of the gain left after exemptions
Optional, for companies within the 15% minimum effective tax rate: the change the gain makes to the extra tax needed to bring covered taxes up to 15% of net income
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