Crypto tax in Nigeria (NGN)

Crypto tax in Nigeria

TreatmentNo separate capital-gains tax — gains are harmonised with ordinary income tax under the Nigeria Tax Act 2025 (effective 1 Jan 2026).
Capital gains rateCompanies 30% (small companies 0%); individuals at progressive PIT rates up to 25%.
SourcePwC Tax Summaries · last reviewed 2026-05-29

Not tax advice. Rates change — confirm with the local authority before acting.