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Progressive Rates (NTA 2025)
Capital Gains Tax Calculator
Individuals: up to 25% (PIT rates) | Companies: 30% | Small companies: 0%
Enter Transaction Details
Taxpayer Type
Individual
Company (Standard)
Small Company
Asset Type
Property
Shares
Other Assets
Acquisition Cost (NGN)
Disposal Proceeds (NGN)
Improvement Costs (NGN)
Total 12-month share proceeds (NGN)
CGT Calculation
Disposal Proceeds
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Less: Cost + Improvements
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Capital Gain / (Loss)
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Applicable Rate
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CGT Payable
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Individuals
CGT is calculated using PIT progressive rates (0% up to N800K, then 15%-25%). Old flat 10% rate abolished.
Share Exemption
Proceeds < N150M AND gains < N10M in any 12-month period = fully exempt from CGT.
Other Exemptions
Private residences, 2 personal vehicles, and gains reinvested in Nigerian businesses within 12 months.