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The short answer
Usually yes, if you are resident or ordinarily resident and domiciled in Ireland: Irish CGT applies to worldwide gains, at 33% after the €1,270 annual exemption. If you are resident but not domiciled in Ireland, a gain on Nigerian land is taxed only to the extent the proceeds are remitted to Ireland. Nigerian tax on the sale is a separate question.
Selling a plot in Lekki, a house in Enugu or family land in Abeokuta while you live in Ireland raises two tax questions: what Nigeria charges, and what Ireland charges. This article deals with the Irish side. The answer turns on two words that often get mixed up, residence and domicile, and on how you work out the gain in euro.
Who is within Irish CGT
| Your status | Irish CGT on a gain on Nigerian land |
|---|---|
| Resident or ordinarily resident, and Irish domiciled | Taxed on worldwide gains, including the full gain |
| Resident or ordinarily resident, not Irish domiciled | Taxed on foreign gains only to the extent they are remitted to Ireland |
| Neither resident nor ordinarily resident | Taxed only on gains on Irish 'specified' assets, such as land in Ireland, so not on Nigerian land |
That summary comes from PwC's Ireland tax summary, reviewed in August 2026. Revenue's residence page sets the day tests: you are resident for a tax year (1 January to 31 December) if you spend 183 days or more in Ireland in it, or 280 days or more across that year and the previous one, though you are not resident under the second test if you spend 30 days or fewer in the year. Domicile is a different, longer-term idea from residence, and a person can be resident in Ireland for years without being Irish domiciled. Domicile depends on the facts; if it matters to your bill, get advice.
Revenue's residence page also lets a person who arrives in Ireland elect, in writing, to be treated as resident in the year of arrival. If you sold, or plan to sell, close to the year you moved to Ireland, the year of the sale and your residence in that year both matter; see long stays in Nigeria and Irish residence.
Rate and exemption
PwC gives the CGT rate as 33% and the annual exemption as €1,270 of gains, which cannot be transferred between spouses. So the first €1,270 of your total gains in a year is not taxed.
Example: a resident and domiciled seller
Example only, with costs ignored. You bought a plot for the equivalent of €40,000 and sell it for the equivalent of €50,000. The gain is €10,000. Less the €1,270 exemption leaves €8,730. At 33%, the CGT is €2,880.90.
The example uses euro for both figures on purpose. Ireland taxes the gain in euro, so the naira price on each date has to be turned into euro. If the naira fell against the euro between the purchase and the sale, a large naira gain can be a small euro gain, or even a loss. Check with Revenue which exchange rates to use for the purchase and the sale, and keep the rate, the date and the source for each.
The remittance basis, if you are not Irish domiciled
Under the remittance basis described by PwC, a resident but non-domiciled person is taxed on a foreign gain only to the extent it is remitted to Ireland. In practice that means what you bring into Ireland, and how, matters. Proceeds kept in a Nigerian account and spent in Nigeria are treated differently from proceeds transferred to an Irish bank. The remittance rules have detail beyond what we can cover here, including what counts as a remittance; take advice before you move the money.
Nigerian tax and double taxation
Nigeria may tax the gain too; ask your Nigerian lawyer what applies to the sale under current Nigerian law, and get receipts for anything paid. Revenue lists the countries Ireland has double taxation treaties with (78 signed, 75 in effect, as at February 2026); we did not find Nigeria among them on the pages we opened, so check Revenue's list. Revenue also has a page on relief where there is no treaty, which mentions capital gains on foreign assets among the items it covers. Whether any Nigerian tax can be credited against your Irish CGT is a question to put to Revenue or an adviser, with your Nigerian tax receipts in hand.
What to keep
- The purchase agreement, receipts and deed, with dates.
- The sale agreement and proof of the proceeds received.
- The exchange rate and source you used for each date.
- Receipts for any Nigerian tax paid on the sale.
- Records of where the proceeds went, if you are relying on the remittance basis.
Gains are reported through Revenue's self-assessment system; if you already file a Form 11, see Form 11 deadlines. This article is information, not tax advice.
Where Pryme fits
A Pryme account holds naira and euro separately, so sale proceeds can stay in naira until you decide whether, when and how much to convert with Swap; the app shows the rate and the fee before you approve. Every conversion produces a record, and you can generate a verifiable statement with VerifyDoc.ai if you need to show what moved and when. See also inheriting a house in Nigeria and Irish CAT.
Questions people ask
Do I pay Irish tax on selling property in Nigeria?
If you are resident and domiciled in Ireland, Irish CGT applies to the worldwide gain at 33% after the €1,270 annual exemption.
I am not Irish domiciled. Is my Nigerian land sale taxed in Ireland?
Under the remittance basis, only to the extent the gain is remitted to Ireland. Take advice before moving the proceeds.
Is there a double tax treaty between Ireland and Nigeria?
We did not find one on the Revenue pages we checked; confirm on Revenue's treaty list. Ask Revenue whether relief is available without a treaty.
How do I calculate the gain in euro?
Convert the naira cost and the naira proceeds into euro for their own dates. Check with Revenue which rates to use, and keep your workings.
Sources
- Ireland: Individual - Income determination, PwC Worldwide Tax Summaries (reviewed 5 Aug 2026) · accessed Oct 2026
- Resident for tax purposes, Revenue (24 Nov 2025) · accessed Oct 2026
- Double Taxation Treaties, Revenue (18 Feb 2026) · accessed Oct 2026
- Relief where there is no treaty, Revenue (10 Mar 2020) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.