Is there inheritance tax in Nigeria?

There is no federal inheritance tax or estate duty in Nigeria. The Estate Duty Act was effectively abolished, so bequests are not taxed at federal level. However, estates passing through probate attract state probate fees calculated as a percentage of the estate value.

What are probate fees in Nigeria?

When an estate is administered through a state probate registry, a probate fee is charged — commonly around 10% of the estate value in Lagos State, with other states applying their own scales. The fee is paid before the grant of probate or letters of administration is issued.

Does the relationship of the heir affect the tax?

Nigeria does not vary any inheritance levy by relationship, because there is no inheritance tax. Probate fees depend on the estate value and the state, not on whether the heir is a spouse, child, or other relative.

Are executor commissions charged?

Professional executors and administrators may charge a commission for managing and distributing the estate. This calculator lets you add an executor commission percentage so you can see the combined effect of probate fees and administration costs.

Does this calculator store my data?

No. All figures are calculated locally in your browser and nothing is uploaded, keeping your estate details private.

Nigeria Inheritance Tax Calculator

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This Nigeria inheritance tax calculator estimates what actually reaches the heirs from an estate. Nigeria levies no federal inheritance tax or estate duty — instead, estates passing through probate incur state probate fees plus any executor commission.

How it works

There is no inheritance-tax rate to apply. Instead, the deductions are administrative:

Net inheritance = Estate value − Probate fee − Executor commission

The probate fee is a percentage of the estate set by each state’s Administration of Estates Law — Lagos State, for example, commonly applies around 10%. An executor commission may be charged by professional administrators for managing and distributing the estate. The relationship between the deceased and the heir does not change the cost, because no relationship-based exemptions exist.

Example

An estate worth ₦50,000,000 administered through a registry charging a 10% probate fee loses ₦5,000,000 in fees. With a 2% executor commission (₦1,000,000), the heirs receive ₦44,000,000.

Notes

Nigeria has no estate duty — the Estate Duty Act was abolished, so there is no federal death tax.
Probate fees vary by state; confirm the current scale with the relevant state probate registry.
A valid will and clear executor appointment can reduce delays and administration costs.