How to buy property in Nigeria from abroad

Last checked 2026-10-03

Under the Land Use Act 1978, all land in a state is vested in its Governor, and nobody, citizen or foreigner, holds freehold. What you buy is a right of occupancy, usually up to 99 years. Most losses happen when buyers pay on the strength of documents that were never checked at the land registry.

The documents that matter

  • Certificate of Occupancy (C of O): evidence of a statutory right of occupancy, issued by the state.
  • Governor's Consent: required for any transfer, assignment or mortgage of a right of occupancy. A transfer without it is void, so a C of O alone does not prove a safe purchase.
  • Deed of Assignment and survey plan: the transfer document and the plan that fixes the land's boundaries.

The steps

  1. Hire your own Nigerian lawyer, not one introduced by the seller.
  2. Get copies of the C of O or other title, the survey plan and the seller's ID.
  3. Have your lawyer run a title search at the state land registry to confirm the owner and any mortgages or court cases on the land.
  4. Have a surveyor check the survey plan, including whether the land is under government acquisition.
  5. Sign a contract of sale and pay through traceable bank transfers, ideally to your lawyer's client account.
  6. Execute the Deed of Assignment and apply for the Governor's Consent.
  7. Register the deed at the land registry once consent is granted.

Acting from abroad

A power of attorney lets someone in Nigeria act for you. Keep it narrow: one property, specific acts, a time limit. A power of attorney dealing with land is registrable, and must be registered within 60 days of the Governor's Consent.

Selling or letting from abroad

Nigerians abroad often hold land or a house they want to sell or let. A sale only transfers ownership once the Governor consents, a deceased owner's property must pass through probate first, and the tax on the gain changed in 2026.

Selling from abroad

  1. If the property belonged to a relative who has died, the personal representatives need a grant of probate or letters of administration, and the property must be passed to the heirs, before it is sold. That transfer also needs Governor's Consent.
  2. Hire your own Nigerian lawyer to search the land registry and prepare the deed of assignment, the document that transfers your interest to the buyer.
  3. If someone will sign for you, give them a power of attorney limited to this one sale. A power of attorney dealing with land is registrable, and must be registered within 60 days of the Governor's Consent.
  4. The transfer needs the Governor's Consent under section 22 of the Land Use Act. Without it the transfer is void. It often takes one to three months, depending on the state.
  5. In Lagos, a seller who is not a Nigerian citizen may first have to offer the land to the state government. If you have given up Nigerian citizenship, ask your lawyer about this before you market the property.
  6. Tax on the gain: since 1 January 2026, the Nigeria Tax Act 2025 taxes an individual's gains at personal income tax rates, rising to 25%, instead of the old flat 10%.

Letting it out from abroad

  • Rent from property in Nigeria is taxable in Nigeria. Ask a tax adviser how it is assessed for an owner who lives abroad.
  • Use a written tenancy agreement and a manager you can check up on, and have rent paid into your own account.

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Common questions

Can I own freehold land in Nigeria?

No. Since the Land Use Act 1978, land is vested in each state's Governor. Citizens and foreigners alike hold a right of occupancy, typically up to 99 years, evidenced by a Certificate of Occupancy.

Is a Certificate of Occupancy enough?

No. Any later transfer of the land needs the Governor's Consent, or it is void. Your lawyer should check the whole chain of consents at the land registry.

Can I buy property in Nigeria without travelling?

Yes, with a Nigerian lawyer doing the registry checks and a narrowly scoped, registered power of attorney for the steps you cannot attend.

How is tax charged when I sell property in Nigeria?

Under the Nigeria Tax Act 2025, in force from January 2026, an individual's gain is taxed at personal income tax rates, rising to 25%. This replaced the old flat 10% capital gains tax. Ask a tax adviser for your figure.

Is Governor's Consent needed when I sell?

Yes. Section 22 of the Land Use Act makes a transfer without the Governor's Consent void. Your lawyer applies for it with the deed of assignment.

Can I sell my late parent's house in Nigeria from abroad?

Yes, once probate or letters of administration have been granted and the property has passed to the heirs. A Nigerian lawyer and a registered power of attorney let you finish the sale without travelling.

Can I list my own property on ResidentFinder?

Yes. Owners can list a home for sale or for rent themselves, without an agent, and listing is free. Buyers and renters contact you directly through ResidentFinder.

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Sources

This guide is general information, not legal advice, and is not definitive. Laws, fees and procedures change; confirm every step with a licensed lawyer in the country before you pay anything.