How Nigeria taxes chargeable gains, the alignment of the individual rate with the personal income tax bands, the principal private residence exemption, and the end of the flat 10% rate.
Primary source: Personal income tax (Nigeria Revenue Service).
This explainer sets out nigeria capital gains tax as published by the Nigeria Revenue Service, with the figures preserved under the tax year they apply to. It is written against the primary source rather than summarised from memory, and every material figure links back to the Nigeria Revenue Service publication that carries it.
The rules described here apply to Nigeria. Where a rate or threshold has changed, the effective date is stated so the earlier figure can be read alongside the rule that replaced it.