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The short answer
Yes, in most cases. Nigeria taxes gains on property located in Nigeria even when the seller lives abroad, and since 1 January 2026 an individual's gain is added to income and taxed at personal income tax rates of up to 25%, not the old flat 10%. Living in Ghana does not remove the Nigerian charge, and there is no Nigeria-Ghana tax treaty in force to reduce it.
If you live in Accra or Kumasi and sell a house in Lagos, Enugu or Abuja, the question is not where you live but where the asset is. The Nigeria Tax Act 2025 took effect on 1 January 2026 and replaced the old Capital Gains Tax Act. This guide sets out what changed, how the gain is worked out, what a non-resident files, and what Ghana may add. It is information, not tax advice; for a large sale, pay for a Nigerian tax adviser before you sign.
Why Nigeria can tax you while you live in Ghana
A Mondaq commentary on the Act (Nolands, 30 September 2026) quotes section 17(1): the income, profits or gains of a non-resident that accrue in or are derived from Nigeria are chargeable. A house on Nigerian land is about as clearly Nigerian-source as an asset can be. The same commentary sets out the section 201 test for non-residence, which requires all of these: not domiciled in Nigeria, no permanent place available for domestic use, no habitual abode, no substantial economic or immediate family ties, fewer than 183 days in Nigeria in 12 months, and not a diplomat.
That matters for a second reason. If you keep a family home in Nigeria, or your spouse and children live there, you may not pass the non-resident test at all, in which case Nigeria treats you as resident and taxes your worldwide income. Most people who moved to Ghana with their household will be non-resident; people who commute or keep the family in Lagos should check.
How the gain is taxed since January 2026
Bloomberg Tax (2 February 2026) explains that the flat 10% rate for individuals has gone. The chargeable gain is added to your other taxable income and taxed through the personal income tax bands. PwC's Nigeria summary (reviewed 29 May 2026) gives the bands:
| Slice of taxable income | Rate |
|---|---|
| First ₦800,000 | 0% |
| Next ₦2,200,000 | 15% |
| Next ₦9,000,000 | 18% |
| Next ₦13,000,000 | 21% |
| Next ₦25,000,000 | 23% |
| Above ₦50,000,000 | 25% |
The gain itself is sale proceeds minus what you paid, minus capital spent improving the property, minus the incidental costs of buying and selling (legal fees, valuation, agent's commission, advertising and stamp duty, per Bloomberg Tax). There is no indexation for inflation, so a house bought in naira years ago can show a large paper gain.
Reliefs that may apply
- Inheritance: receiving property on a death is not a chargeable disposal; the heir takes the market value at the date of death as their cost, which often shrinks the gain on a later sale.
- Gifts: giving the house to a relative is treated as a disposal at market value, so a gift is not a way round the tax.
- Main home: Bloomberg Tax describes a one-time exemption for a principal private residence, including up to one acre. Whether a house you left when you moved to Ghana still qualifies is a question to put to an adviser; none of the sources we read address the non-resident case.
Worked example
Example only. Ada bought a three-bedroom house in Ibadan in 2015 for ₦20,000,000, spent ₦10,000,000 adding a boys' quarters, and in 2026 sells for ₦95,000,000, paying ₦5,000,000 in legal and agent's fees. Her gain is ₦95m − ₦20m − ₦10m − ₦5m = ₦60,000,000.
If that gain is her only Nigerian income and the bands above apply in full: ₦0 on the first ₦800,000; ₦330,000 on the next ₦2.2m; ₦1,620,000 on the next ₦9m; ₦2,730,000 on the next ₦13m; ₦5,750,000 on the next ₦25m; and ₦2,500,000 (25%) on the last ₦10m. Total: ₦12,930,000, about 21.6% of the gain. Under the old flat 10% the same gain would have cost ₦6,000,000.
What you file, and when
The Mondaq commentary says non-residents file personal income tax returns with the Nigeria Revenue Service (NRS, which replaced FIRS) by 31 March of the following year, and that a non-resident with Nigerian income other than passive income should register with the NRS Non-Resident Persons Tax Office and obtain a Tax ID. Our guide to getting a Nigerian Tax ID from Ghana covers the retrieval step.
- Gather the purchase deed, receipts for improvements and every sale cost before you sign.
- Get your Nigerian Tax ID if you do not have it.
- Work out the gain and the tax with an adviser, and agree who in Nigeria will receive the proceeds.
- File with the NRS by 31 March after the year of sale and keep the receipt; buyers, lawyers and banks increasingly ask for evidence that tax was dealt with.
Does Ghana tax the same gain?
Possibly. PwC's Ghana summary (reviewed 11 March 2026) says capital gains are included in chargeable income or taxed at a separate rate on election, but the pages we read do not say how Ghana treats a resident's gain on foreign property, so check that against your status (see Ghana tax residence for Nigerians). What is clear is that no treaty helps: PwC lists the Nigeria-Ghana ECOWAS treaty as ratified by Nigeria but not by the other side, and not in force. Read more in the Ghana-Nigeria treaty status. Any Ghanaian credit for Nigerian tax would depend on Ghana's own rules; ask a Ghanaian adviser before the sale, not after.
Where Pryme fits
If the buyer pays in naira, a Pryme account can receive the proceeds in naira from Accra, and the money stays in naira until you decide to Swap it; the app shows the rate and the fee before you approve. Naira deposits are held by a licensed Nigerian microfinance bank. Keep the tax receipt and the sale statement together for both tax authorities.
Questions people ask
Is capital gains tax on Nigerian property still 10%?
Not for individuals. From 1 January 2026 the Nigeria Tax Act 2025 adds the gain to your income and taxes it at personal income tax rates, up to 25%. Companies pay 30%.
I live in Ghana. Can I avoid Nigerian tax on my Lagos house?
No. Gains derived from Nigeria are chargeable for non-residents too. What changes with residence is whether Nigeria also taxes your other, non-Nigerian income.
Is inherited property taxed when I sell it?
Inheriting it is not a taxable disposal. When you later sell, your cost is the market value at the date of death, so only growth after that point is taxed.
Does the Ghana-Nigeria tax treaty stop double tax?
The ECOWAS treaty is not in force: PwC lists it as ratified by Nigeria but not by the other states. Any relief depends on each country's domestic rules.
Sources
- Bloomberg Tax: New Nigeria tax law redefines capital gains tax for individuals (2 Feb 2026) · accessed Oct 2026
- PwC Worldwide Tax Summaries: Nigeria, individual taxes (reviewed 29 May 2026) · accessed Oct 2026
- Mondaq (Nolands): Taxation of non-resident individuals in Nigeria (30 Sep 2026) · accessed Oct 2026
- PwC Worldwide Tax Summaries: Nigeria, corporate withholding taxes and treaty status (reviewed 29 May 2026) · accessed Oct 2026
- PwC Worldwide Tax Summaries: Ghana, individual income determination (reviewed 11 Mar 2026) · 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.