Share Transfers & Capital Gains in Nigeria
Educational overview only—not legal or tax advice. Verify requirements on official portals and with a qualified adviser.
Transactions in shares of Nigerian companies can trigger capital gains tax considerations for sellers and stamp duty on underlying instruments depending on how the deal is documented. Buyers care about clear title and warranties; sellers care about net proceeds after tax. This page connects CGT and stamp concepts—confirm numbers with advisers and official tables.
Sellers
Model gain as proceeds less base cost (with indexation or reliefs only if law allows). Keep share purchase agreements, payment proofs, and historic subscription documents.
Instruments and stamp
Review Stamp duty for agreements that formalise transfers.
CGT framework
Read Capital gains tax basics and Tax Act overview before signing.