Nigeria (NG)
Nigeria is Africa's most populous nation and its largest economy — a vibrant, dynamic, and entrepreneurial country of over 220 million people spanning 36 states and 250+ ethnic groups.
Estate & Inheritance in Nigeria
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Inheritance in Nigeria is governed by a complex, three-tier system: (1) Statutory law — the Wills Act (applicable in Lagos and several other states) and the Wills Law of each state govern testamentary succession for persons subject to civil law; (2) Customary law — each of Nigeria's hundreds of ethnic communities has customary succession rules that apply to customary-law marriages and assets held in that community context; (3) Islamic law (Sharia) — applicable in 12 northern states for Muslims who opt into the Sharia system. The applicable law depends on the deceased's religion, ethnicity, the nature of the marriage, and the state where the asset is located. There is no inheritance tax in Nigeria, but probate fees, estate administration costs, capital gains tax on subsequent sale, and stamp duties on property transfer apply. Expats with Nigerian assets (real property, company shares, bank accounts) should prepare a Nigeria-specific will coordinated with their home-country estate plan. Four expat risk areas: (1) A foreign will may not be automatically effective for Nigerian assets. (2) Customary law can override statutory wills for certain assets. (3) Land tenure (C of O, Governor's consent) has succession implications. (4) Bank accounts require a grant of probate or letters of administration before release.
Intestacy — What Happens Without a Will
Intestate succession in Nigeria depends on the deceased's personal law: (1) Statutory law (applies to persons married under the Marriage Act): the surviving spouse takes one-third of the estate if children exist, or one-half if no children; children take equal shares regardless of gender (a modern reform from older discriminatory customary rules). (2) Customary law: rules vary dramatically by ethnic group — Yoruba, Igbo, and Hausa systems each have distinct approaches to property division, widow inheritance, family compound ownership, and gender rights. Many customary systems historically excluded women or limited their shares; some states have reformed these rules. (3) Sharia: in northern states, Muslim intestate estates are distributed according to Quranic shares — the surviving husband takes one-quarter or one-half; the wife takes one-eighth or one-quarter; daughters receive half a son's share. (4) Unmarried partners have no automatic right under any Nigerian succession system. (5) A Governor's consent is required to transmit legal title to real property — this must be obtained from the state Governor's office after the probate process.
Types of Valid Will
Statutory Will
WillA will governed by the Wills Act or the applicable state Wills Law. Must be in writing, signed by the testator, and attested by two witnesses simultaneously present who are not beneficiaries or spouses of beneficiaries. The testator must be of sound mind and at least 18 years of age (21 in some states under older rules — confirm the applicable state law).
Valid until revoked by a subsequent will, by formal written revocation, or by marriage (which may revoke a prior will in some states — confirm with a Nigerian lawyer). Probate must be applied for at the High Court after death.
A statutory will does not override customary-law rules on certain family property or land held under native title — seek specialist advice if the deceased owned compound land or rural property.
Customary / Islamic Succession Arrangement
Ise iní / Family arrangement / WasiyyahWhere customary law or Islamic law applies, succession follows those rules. A statutory will may be made alongside customary arrangements, but conflicts between the two must be resolved by the applicable court (Customary Court or Sharia Court). In practice, family meetings (often with community elders) can complement formal court proceedings.
Depends on the applicable personal law, the state, and whether a statutory or customary court has jurisdiction over the dispute.
Expats in northern states with Muslim employees or business partners should understand that Sharia Court jurisdiction may affect company shares and real property in those states.
Foreign Will
Foreign Will / Ẹ̀bún àjèjìA will made under foreign law may be recognised for Nigerian assets, but it must be resealed at the Nigerian High Court after being apostilled (Nigeria is a Hague Convention member) and accompanied by a certified English translation if not in English.
Recognition depends on execution formalities under the originating law and Nigerian court jurisdiction. Cannot override customary or Sharia inheritance rights on applicable property.
Delays of 12–36 months for probate are common in practice. A Nigerian lawyer should be instructed immediately on death to begin the process.
Forced Heirship
Nigeria does not operate a civil-law forced-heirship system (such as the French réserve) under statutory law. A testator governed by the Wills Act or state Wills Law has broad testamentary freedom. However, customary law systems (which apply to family compound property, rural land and assets within a customary-law community) often impose communal succession rules that limit what a testator can give away. Under Islamic law in northern states, the Quranic fixed shares are mandatory — a Wasiyyah can only cover one-third of the estate after debts. Dependants of the deceased (spouse, children, others) may apply to the Nigerian court for family provision in certain states that have adopted family provision legislation.
EU Succession Regulation (Brussels IV)
The EU Succession Regulation (EU 650/2012) does not apply to Nigeria. If an expat living in Nigeria has assets in EU member states, those assets will be governed by EU Regulation rules in the relevant EU country. Nigerian courts will not apply EU Regulation principles. Cross-border estates require separate legal advice in each jurisdiction.
Inheritance Tax
Nigeria does not have a dedicated inheritance tax or estate duty at federal or state level. Assets pass to heirs free of any specific inheritance levy. However, associated costs include: probate fees charged by the High Court based on the gross estate value (rates vary by state), Governor's consent fee for transmission of real property title (charged by the state government, typically 1–3% of property value), stamp duty on property transfer instruments, and capital gains tax if an heir subsequently sells inherited property (currently 10% for individuals on gains).
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| All heirs and beneficiaries | No inheritance tax in Nigeria | 0% inheritance tax; court probate fees and Governor's consent fee apply for real property; 10% CGT on subsequent sale |
Governor's consent for property title transfer must be obtained from the state Governor's office in the state where the property is located. Without it, legal title cannot pass to the heir. The fee and processing time vary by state. Retain a Nigerian property lawyer to manage this process alongside the probate application. Business shares in Nigerian companies may require Corporate Affairs Commission (CAC) filing to record the change in ownership.
Cross-Border & Multi-Country Estates
Key issues for cross-border Nigeria estates: (1) State-level jurisdiction: probate is granted by the High Court of the state where the deceased was last resident or where the assets are located — multiple state proceedings may be required for assets in different states. (2) Governor's consent: all transfers of real property title (including by inheritance) require this state-level approval, which adds time and cost. (3) Corporate Assets: shares in Nigerian companies must be transferred at the CAC after probate. (4) Banking: no bank will release funds without a probate order or letters of administration — a foreign grant will not suffice alone. (5) No dedicated inheritance tax treaty exists (no IHT to treaty over), but income from inherited Nigerian business assets is taxable under CITA/PITA and may be reportable in the heir's home country.
Certificate of Inheritance
Probate (where there is a will) or letters of administration (intestacy) are granted by the High Court of the relevant state. Required documents include: the death certificate, the original will (if any), oath of executor or administrator, and details of the estate. Probate fees are assessed on the gross estate value (rates set by each state — typically 1–5%). Processing typically takes 6–24 months in practice, and delays are common. For real property, a separate application for Governor's consent follows the probate grant. For bank accounts and shares, the original probate order must be presented to the institution.
Will Registration
Nigeria does not have a central national will registry. Some states (Lagos, in particular) have local probate registries. Wills should be held with the testator's lawyer, and a copy kept with a trusted executor or family member. Inform your executor of the location of the original will and any related asset schedules. There is no standard national mechanism to locate a missing will — good communication with family members and your Nigerian lawyer is the most practical safeguard.
Living Will & Healthcare Power of Attorney
Nigeria does not have a formal advance healthcare directive (living will) statute. Medical decision-making for an incapacitated patient defaults to next-of-kin and the treating medical team. Expats who wish to formalise healthcare preferences should prepare a power of attorney with healthcare-specific provisions, executed before a Nigerian Commissioner for Oaths or Notary Public. Discuss medical wishes explicitly with family members and the private hospital of choice, and ensure that private insurance and medical contact information are accessible to the nominated person.
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