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Nigeria · Own and manage

Managing your property in Nigeria from abroad

Short answer

In Nigeria, withholding tax on rent is 10%, and the same rate applies when the landlord is a non-resident individual, according to the Lagos State Internal Revenue Service's withholding tax schedule and PwC's tax summary.

Researched by Motherland from 9 sources · last checked 12 Nov 2026

General information, not legal advice.

Key facts

Each value links to its source and the date we checked it.

FactValueSource · as of
Right of occupancy term, FCTNormally up to 99 years residential · 35–70 years other usesSources · as of 12 Nov 2026NG-S4 FAQAbuja Geographic Information Systems (AGIS), FCT Administration · checked 12 Nov 2026All sources
Withholding tax on rent10%, including for non-resident individual landlordsSources · as of 12 Nov 2026NG-S10 Withholding tax rates (schedule)Lagos State Internal Revenue Service (LIRS) · checked 12 Nov 2026NG-S25 Nigeria: Corporate - Withholding taxesPwC Worldwide Tax Summaries · checked 12 Nov 2026All sources

How is rent from a Nigerian property taxed if you live abroad?

In Nigeria, withholding tax on rent is 10%, and the same rate applies when the landlord is a non-resident individual, according to the Lagos State Internal Revenue Service's withholding tax schedule and PwC's tax summary. Whether that 10% settles your Nigerian tax on the rent, or whether you must also register and file, is not confirmed from an official source, so check with a tax adviser in Nigeria. Sources · as of 12 Nov 2026NG-S10 Withholding tax rates (schedule)Lagos State Internal Revenue Service (LIRS) · checked 12 Nov 2026NG-S25 Nigeria: Corporate - Withholding taxesPwC Worldwide Tax Summaries · checked 12 Nov 2026NG-S30 Five key adjustments to Lagos Land Use ChargeBusinessDay · checked 12 Nov 2026NG-S31 Lagos plans to generate N375 billion per annum from land use charge paymentNairametrics · checked 12 Nov 2026NG-S4 FAQAbuja Geographic Information Systems (AGIS), FCT Administration · checked 12 Nov 2026NG-S22 Public Search (iCRP)Corporate Affairs Commission (CAC) · checked 12 Nov 2026NG-S18 Estate Surveyors and Valuers Registration Board of Nigeria (home)Estate Surveyors and Valuers Registration Board of Nigeria (ESVARBON) · checked 12 Nov 2026All sources

In Lagos State, the annual Land Use Charge on an owner-occupied home is 0.0394% of the property's market value, as reported by BusinessDay and Nairametrics. That rate is for owner-occupied homes; if you let the property, confirm the rate on your bill with an expert.

In the FCT (Abuja), keep ground rent and other land charges paid: AGIS says failing to pay them can lead to withdrawal or revocation of the right of occupancy.

Before you hand a Nigerian property manager your keys, check the firm on the CAC public search and, if an estate surveyor runs it, on the ESVARBON register. Agree in writing how rent reaches you, and how often you get a statement with receipts.

Questions

How much tax is withheld on rent in Nigeria?
Withholding tax on rent is 10%, and the same rate applies when the landlord is a non-resident individual. Whether it is your final Nigerian tax on the rent is not confirmed from an official source, so check with a tax adviser. SourcesNG-S10 Withholding tax rates (schedule)Lagos State Internal Revenue Service (LIRS) · checked 12 Nov 2026NG-S25 Nigeria: Corporate - Withholding taxesPwC Worldwide Tax Summaries · checked 12 Nov 2026All sources
How do I check a surveyor or estate surveyor in Nigeria?
Use SURCON's public verification system for surveyors and survey companies, and ESVARBON's register for estate surveyors and valuers. Match the name and number on the register to the person you are dealing with. SourcesNG-S16 Surveyors Information Management System: Public Surveyor Verification SystemSurveyors Council of Nigeria (SURCON) · checked 12 Nov 2026NG-S18 Estate Surveyors and Valuers Registration Board of Nigeria (home)Estate Surveyors and Valuers Registration Board of Nigeria (ESVARBON) · checked 12 Nov 2026NG-S19 Register of ESVsEstate Surveyors and Valuers Registration Board of Nigeria (ESVARBON) · checked 12 Nov 2026All sources

Sources

Checked 12 Nov 2026.

  1. NG-S4 FAQ · Abuja Geographic Information Systems (AGIS), FCT Administration · checked 12 Nov 2026
  2. NG-S10 Withholding tax rates (schedule) · Lagos State Internal Revenue Service (LIRS) · checked 12 Nov 2026
  3. NG-S16 Surveyors Information Management System: Public Surveyor Verification System · Surveyors Council of Nigeria (SURCON) · checked 12 Nov 2026
  4. NG-S18 Estate Surveyors and Valuers Registration Board of Nigeria (home) · Estate Surveyors and Valuers Registration Board of Nigeria (ESVARBON) · checked 12 Nov 2026
  5. NG-S19 Register of ESVs · Estate Surveyors and Valuers Registration Board of Nigeria (ESVARBON) · checked 12 Nov 2026
  6. NG-S22 Public Search (iCRP) · Corporate Affairs Commission (CAC) · checked 12 Nov 2026
  7. NG-S25 Nigeria: Corporate - Withholding taxes · PwC Worldwide Tax Summaries · checked 12 Nov 2026
  8. NG-S30 Five key adjustments to Lagos Land Use Charge · BusinessDay · checked 12 Nov 2026
  9. NG-S31 Lagos plans to generate N375 billion per annum from land use charge payment · Nairametrics · checked 12 Nov 2026

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Managing your property in Nigeria from abroad (2026)