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ENCO TAX INTELLIGENCE / Transaction Taxes

Asset Disposal Tax Calculator

Estimate 2026 tax on supported resident asset disposals, using individual progressive rates or the confirmed company rate.

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Amounts are in Nigerian naira unless labelled otherwise.

2026 whole-asset arm’s-length transactions only. Shares, gifts, private-residence relief and other special claims require assessment.

For an individual, tax is the increase from adding this gain to supplied other chargeable income. A company estimate covers the gain component only.

Use tax residue where capital allowances have been made, not original cost.
Already assessed after available reliefs.

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What is supported?

Estimate 2026 tax on supported resident asset disposals, using individual progressive rates or the confirmed company rate.

What needs further assessment?

2026 whole-asset arm’s-length transactions only. Shares, gifts, private-residence relief and other special claims require assessment. For an individual, tax is the increase from adding this gain to supplied other chargeable income. A company estimate covers the gain component only.

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