Capital Gain Tax (PIT)
Capital Gains Tax
- Introduction
Scope/Companies covered
All chargeable assets are subject to Capital Gains Tax when disposed at a gain aside those specifically exempted by the Act.
Rate of Tax
The rate is charged at a flat rate of 10% of chargeable gains.
Enabling laws
Capital Gains Tax Act, Cap C1 LFN 2004 (amended)
Recent Amendments
- Compensation for loss of employment below N10m to be exempted from CGT
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