Cómo declarar criptomonedas en Nigeria
Nigeria recognizes digital assets as securities (Investments and Securities Act 2025), and the new Nigeria Tax Act, effective 2026, expressly taxes their gains. For individuals, gains are added to income at rates up to 25%.
Quick Tax Summary
- Tax type
- Capital gains on digital assets
- Tipo aplicable
- Up to 25% according to the personal income tax table (Nigeria Tax Act 2025, effective 2026)
- Tax-exempt minimum
- Exemptions for small investors according to legal thresholds
- Crypto-to-crypto
- Yes, it can be taxed as a disposal
- Staking y recompensas
- Taxed as income
- Losses
- Offsettable against gains of the same class
- Filing deadline
- March 31 of the following year
- Formularios
- Annual income tax return
- Sanciones
- Fines and interest
- Autoridad fiscal
- Nigeria Revenue Service (formerly FIRS)
SEC licenses
Exchanges must register with the Nigerian SEC and provide user data to the tax authorities. Nigeria is one of the largest P2P markets in the world, so keep a record of all your transactions.
Regional context
Africa is one of the fastest-growing crypto markets, especially in P2P payments and stablecoins. Several countries have introduced taxes on digital asset transactions and laws to license providers in recent years, so the rules are changing rapidly.
Before filing: have your history in order
The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.
See exchanges with MiCA licenseFrequently Asked Questions
Other countries in the same region · Africa
This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.