At exit, everything you skipped on the way in presents its bill at once. Unperfected title stalls the sale or discounts it. A missing capital-importation certificate blocks repatriation. An undocumented cost base means you pay tax on gains you never made. We manage the whole exit — and we tell you what it will actually net you before you start.
Lower commission if the property already has a verified history with us.
A buyer looking at Nigerian property is pricing risk as much as bricks. Is the title clean? Was consent obtained? Who has been in occupation? Was it maintained, or neglected by a caretaker nobody supervised? Every unanswered question becomes a discount, a delay, or a buyer who walks.
A property with a verified, documented history answers those questions before they are asked. Verification reports, inspection records, perfected title, monitored construction, a categorised spending ledger, managed tenancies — at purchase they felt like cost. At sale they are the reason a serious buyer moves quickly and pays properly.
We price this honestly: if the property has that history with us, our commission is lower, because the work is genuinely smaller. That is not a loyalty discount. It reflects the fact that a documented property takes less effort to sell.
Four questions. Most sellers discover a problem three weeks into marketing, when a buyer's lawyer finds it — which is the worst possible moment and the weakest possible negotiating position.
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None of them are visible at purchase. All three are expensive at exit.
Under section 22 of the Land Use Act, the Governor's consent is required to assign an interest in land. If consent was never obtained on your purchase, you may not be able to give a buyer good title until it is.
Perfecting under time pressure, with a buyer waiting, costs more and gives you no leverage. Buyers who sense a title problem either discount heavily or disappear.
A Certificate of Capital Importation is issued by a Nigerian bank on behalf of the Central Bank, normally within 24 to 48 hours of the funds arriving. It is the primary evidence that money came in through official channels, and it is mandatory for repatriating proceeds.
It cannot be obtained retrospectively years later. If you sent money informally, this is the constraint to understand before you sell.
Capital gains tax is charged on the gain — proceeds less what the asset cost you. If you cannot evidence what you paid and spent, you risk being taxed on a gain larger than you actually made.
The new regime expects records of acquisition costs, sale proceeds and related expenses. A shoebox of memories is not a cost base.
Twelve services, run as one process. You are abroad; nothing here should require you to fly home.
Nigeria's capital gains regime changed materially on 1 January 2026. Some of it works in your favour — but only if your records are in order.
Under the Nigeria Tax Act 2025. Confirm your own position with a Nigerian tax adviser.
The long-standing flat 10% capital gains tax has been replaced. Capital gains are now integrated into the personal income tax framework, so the rate is progressive and depends on your overall income or profit.
For capital gains purposes from 1 January 2026, the cost base of existing investments is reset to the higher of (a) your actual acquisition cost and (b) the market price as at 31 December 2025. The intent is that the new rules don't tax gains that accrued before the law took effect.
In practice: if you bought at ₦70m in 2019 and the property was worth ₦110m at the end of 2025, your cost base becomes ₦110m — not ₦70m. On a ₦120m sale, that is a ₦10m gain rather than a ₦50m one. At the top rate that difference is worth around ₦12 million. But you need evidence of the 31 December 2025 value, which is exactly why we recommend a retrospective valuation as part of the exit report.
One point we will not overstate. Published commentary also refers to an exemption where an individual's annual disposal proceeds do not exceed ₦150 million and gains are under ₦10 million. Most sources discuss this threshold in the context of share disposals, and we have not seen it stated unambiguously for real property. Do not budget on the assumption that it covers your house. Confirm it with a Nigerian tax adviser for your specific disposal — we will raise it with them on your behalf, but we will not tell you it applies when the position is unclear.
Record keeping is now explicit. The regime expects you to maintain documentation of acquisition costs, sale proceeds and related expenses for audit and verification. If you have used our Property Ledger, that record already exists in the form an adviser needs. If not, assembling it is part of the exit work.
A Certificate of Capital Importation is issued by a Nigerian bank on behalf of the Central Bank, normally within 24 to 48 hours of your funds arriving in Nigeria. It is the primary evidence that capital was imported through official channels, and it is mandatory for the repatriation of proceeds.
The difficulty is one of sequence. You need it at the moment money comes in, but you discover you need it when money is trying to go out — often years later, when it can no longer simply be created after the fact.
If you have a CCI, keep it safe and tell us at the outset. If you don't, say so early rather than at completion. There may be routes available depending on how funds were brought in and what documentation exists, but they need a Nigerian banking and tax specialist, and they need time. This is the single most consequential thing on this page for anyone intending to convert proceeds and take them abroad.
Sellers plan around the headline price. The number that matters is what lands in your account after everyone else has been paid.
Model the whole exit, including the cost-base reset.
| Gross | |
| Sale price | — |
| Deductions | |
| Our commission | — |
| Legal fees (approx. 1%) | — |
| Consent & registration | — |
| Capital gains tax | — |
| Estimated net to you | — |
Not a phone call saying it's done. A statement that reconciles, in a form an accountant or tax adviser can work from directly.
3-bedroom apartment, Lekki Phase 1 · completed 14 May 2026
Accompanied by: the executed deed of assignment, evidence of consent and registration, the CGT computation and payment receipt, every supplier invoice behind the preparation figure, and a repatriation summary showing the CCI position. If it isn't documented, it isn't on the statement.
One commission covering the managed sale, with the preparatory work priced separately so you can stop after it if the answer is "don't sell yet".
| Service | Fee |
|---|---|
| Exit Readiness ReportWhere every sale should start. Physical inspection, title and document review, occupancy position, CCI and cost-base check, indicative valuation and a written view on what must be fixed before marketing. Credited in full against commission if you proceed within six months. | ₦285,000 |
| Independent ValuationRegistered estate surveyor and valuer. Add a retrospective 31 December 2025 valuation to evidence your cost-base reset — usually the highest-return ₦100,000 in the whole exit. | from ₦195,000 |
| Managed Sale — verified historyFull twelve-service exit management where the property has verification, inspection, legal or management history with us. Lower because the work genuinely is. | 4% of sale price |
| Managed Sale — standardFull twelve-service exit management for a property new to us. Includes the document and condition work a verified property has already done. | 5% of sale price |
| Title Completion & PerfectionWhere consent or registration was never obtained. Priced by property value through our legal service — see the title perfection page for bands. | from ₦950,000 |
| Repairs, Preparation & StagingManaged through vetted contractors, every item quoted and approved by you first. Our fee is 10% of works value; the works themselves are at cost. | 10% of works value |
| Tenant TransitionSale with tenancy in place, or lawful, properly noticed vacant possession, including deposit reconciliation and final readings. | ₦165,000 |
| Document Execution AbroadSigning, witnessing, notarisation and legalisation coordinated where you live, to Nigerian requirements. Third-party notarial and consular fees are additional. | ₦185,000 |
| Proceeds Reporting & Tax PackFull reconciled statement with every supporting document, CGT computation, and repatriation summary — prepared for your accountant. Included free with any Managed Sale. | ₦145,000 |
Tell us about the property and we'll come back with what it's likely to fetch, what needs fixing first, and roughly what you'd net. If the honest answer is that you should wait, we'll say so.
We'll confirm scope and fee, then come back with a realistic view of value, what needs fixing before marketing, your likely net proceeds and the repatriation position. If we think you should wait, we'll tell you that.
Including the ones sellers ask too late.
In the great majority of cases, yes. Valuation, marketing, viewings, negotiation and completion are all managed here, and document execution is arranged where you live — signing, witnessing, notarisation and legalisation, coordinated to meet Nigerian requirements. What matters is starting that coordination early; consular and notarial appointments are the step that most often adds weeks.
Often yes, but rarely at the price you want, and sometimes not at all until consent is obtained. Section 22 of the Land Use Act requires the Governor's consent to assign an interest in land. A buyer's lawyer will find the gap, and at that point you are negotiating from the weakest position you will ever be in. It is almost always cheaper to perfect first and market second. The Exit Readiness Report tells you which situation you are in.
For capital gains from 1 January 2026, the cost base of existing investments resets to the higher of your actual acquisition cost or the market price at 31 December 2025, so that gains accrued before the new law aren't taxed under it. If you bought long ago and the property has appreciated substantially, this can reduce your taxable gain dramatically. The catch is evidential: you need a defensible figure for the 31 December 2025 value, which is why we recommend a retrospective valuation. Confirm the application to your disposal with a Nigerian tax adviser.
It matters if you intend to convert proceeds and take them abroad through official channels, because the CCI is the primary evidence that capital came in that way and is mandatory for repatriation. It is normally issued within 24 to 48 hours of funds arriving, which means it isn't something you can simply produce years later. Tell us at the outset rather than at completion — there may be options depending on how funds were brought in, but they need a Nigerian banking and tax specialist and they need time. If you intend to keep proceeds in Nigeria, the position is different.
No — it changes the buyer. An investor may pay more for a property with a paying tenant and a clean tenancy agreement in place, because it produces income from day one. An owner-occupier needs vacant possession. We advise on which market suits your property and, where vacant possession is needed, handle a lawful and properly noticed end to the tenancy. What we won't do is anything that cuts corners with a tenant's rights — that creates a liability that follows the sale.
Buyer qualification happens before your property comes off the market: identity verified and funds evidenced. Payments run through licensed institutions and solicitors' client accounts against defined milestones — deposit on exchange, balance on completion. We do not hold your money ourselves and we do not accept informal arrangements, however well-intentioned. The most common way sellers get hurt is agreeing to release documents against a promise.
Because there is measurably less to do. If title is already perfected, the documents are already in custody, there are inspection records going back years and the tenancy is properly papered, we skip weeks of remedial work and the buyer's lawyer has far less to query. That is a real cost difference, so it shows up in the fee. It also happens to reward people for doing the right thing at purchase, which we're comfortable with.
Yes, when we think it. Sometimes the answer is to perfect title first and market in six months. Sometimes an area is mid-cycle and waiting is better. Sometimes letting it produces more than the sale proceeds would earn elsewhere. Our commission is only payable on completion, which does give us an incentive to push you to sell — so treat that as a reason to weigh our advice carefully rather than to trust it blindly. Where we recommend waiting, we'll put the reasoning in writing so you can test it.
Apartments Global Limited is not a law firm, tax adviser, valuer or financial institution. Conveyancing and title work is carried out by independently regulated Nigerian lawyers, valuations by registered estate surveyors and valuers, and tax advice by qualified Nigerian tax advisers. We manage and coordinate the sale process, and we do not hold client funds.
This page is general information, not tax or legal advice. Nothing here is advice on your disposal, your tax position or whether to sell. Take independent professional advice before committing to a sale.
Tax information reflects our understanding of the Nigeria Tax Act 2025, effective 1 January 2026, as reported by published sources. The flat 10% capital gains tax has been replaced by progressive rates of 0%–30% tied to income tax, with CGT applying to real estate other than owner-occupied buildings, and a cost-base reset to the higher of acquisition cost or 31 December 2025 market value. Published commentary on the ₦150 million proceeds and ₦10 million gains exemption threshold addresses share disposals, and we do not represent that it applies to real property. Tax law changes and application is fact-specific; confirm your position with a Nigerian tax adviser.
Repatriation is not guaranteed. A Certificate of Capital Importation is mandatory evidence for repatriating proceeds through official channels. Where no CCI exists, we cannot promise that proceeds can be converted and remitted abroad. Availability of foreign exchange and Central Bank requirements are outside our control.
Valuations and net proceeds figures are estimates. Sale price depends on the market at the time. Calculator outputs exclude outstanding mortgages, service-charge arrears, VAT where applicable, survey and valuation fees, and repatriation and FX costs. Consent and registration percentages are typical ranges that vary by state and by the assessed rather than agreed value.
Our commission is payable on completion, which means we have a financial interest in a sale proceeding. Where we advise you to wait or not to sell, we put our reasoning in writing so that you can weigh it independently. We do not accept a fee from the buyer's side of any transaction we manage for you.
