Selling land in Nigeria takes more than finding a buyer. You need clean title papers, a survey plan that matches the ground, a Deed of Assignment drafted by a lawyer, and the Governor’s consent, because section 22 of the Land Use Act makes it unlawful to transfer a statutory right of occupancy without it. Since 1 January 2026, any profit you make is taxed at personal income tax rates of up to 25% for individuals, not the old flat 10%. (Updated October 2026.)
Update, 9 October 2026: This page used to be a short 2024 list of marketing tips. We have rewritten it as a full seller’s guide, because what trips sellers up is papers, consent, tax and selling from abroad, not marketing. Every legal point below links to its source.
What documents do you need to sell land in Nigeria?
You need proof that you own the land and that the land is where you say it is. A serious buyer’s lawyer will ask for these before any money moves, so gather them first.
- Your root of title. Certificate of Occupancy, registered Deed of Assignment, Deed of Gift, court judgment or gazette details, whichever you hold. Our guide to Nigerian property documents explains each one.
- A survey plan in your name, ideally the registered copy. If yours is old or in a previous owner’s name, see what a new survey plan involves.
- Evidence of consent, stamping and registration on your own purchase, if you perfected it.
- Identification, and for a company, its CAC records and a board resolution approving the sale.
- Family consent if it is family land. Buyers are told to walk away from family land sold without the proper family head and principal members, as a May 2026 Lagos buyer’s guide on Mondaq puts it.
Watch out: If you never perfected your own purchase, the buyer’s search will show it. Fix it, or price it in and say so upfront. Hiding it is how sales collapse at the last minute.
What are the steps to sell land?
Here is the order a clean sale follows. Skipping steps is what produces disputes later.
- Do your own search first. Run the same registry search a buyer would, so nothing surprises you. Our registry search guide shows how.
- Get a valuation and set a realistic price. A professional valuation also helps later when you work out your tax.
- Market the land on listing sites and through registered agents (in Lagos, check them with LASRERA).
- Let the buyer’s lawyer verify. Hand over copies of your documents and allow a site inspection.
- Agree terms in writing. A lawyer drafts a contract of sale if payment is staged, then the Deed of Assignment that transfers the land.
- Collect payment through traceable channels and issue a proper receipt naming both parties, the plot, the amount, the date and any balance.
- Sign the Deed and support the consent application. Consent, stamping and registration complete the buyer’s title.
- Handle your tax. Work out your capital gain and file it.
Why does Governor’s consent matter to a seller?
Because without it, the transfer is not lawful. Section 22(1) of the Land Use Act says a holder of a statutory right of occupancy may not alienate it “by assignment, mortgage, transfer of possession, sublease or otherwise howsoever without the consent of the Governor first had and obtained.” Section 26 adds that any transaction made outside the Act is “null and void.”
The buyer’s side often handles the consent application, but it needs your signature and cooperation. Our guide to Governor’s consent covers the process and costs.
Buyers will run these checks on you. Our free Land Verification Checklist shows exactly what a careful buyer asks for, so you can have it ready before the first viewing.
How much tax do you pay when you sell land?
From 1 January 2026, individuals pay capital gains tax at their personal income tax rates, from 0% up to 25%, instead of the old flat 10%. The tax is on your gain, not the sale price, and costs such as legal fees, valuation fees and stamp duty on your purchase can be deducted. Your main home can be exempt once in a lifetime. Our full guide to capital gains tax on selling land has the bands, worked examples and sources.
Can you sell land in Nigeria from abroad?
Yes. The usual route is to appoint someone at home through a power of attorney, then sign the Deed yourself or let the attorney sign under that power. Keep the power narrow: name the plot, the minimum price, and the account the money must go into. Our power of attorney brief for your Nigerian lawyer lists what to include.
Insist that the buyer pays into your own account or your lawyer’s client account, never into the attorney’s personal account.
What gets sellers into legal trouble?
Selling the same land twice, or selling land you don’t have the right to sell. In Lagos, the Properties Protection Law 2016 makes this a crime. Offering land for sale without title or the owner’s authority can carry a ₦500,000 (~$361) fine, six months in prison, or both. Actually selling it can carry a fine of up to the land’s full value or five years. Selling family land without the required consent can carry 21 years.
Frequently asked questions
Who pays for Governor’s consent, the buyer or the seller?
The Land Use Act requires the consent but doesn’t say who pays, so it is a matter for your agreement. Buyers commonly take it on because the consent completes their title. Put it in writing before the Deed is signed so there is no argument later.
Can I sell land that has no C of O?
Yes, many plots are sold on a registered deed, excision or gazette instead. But the buyer will check that your title can be perfected, and land with weak papers sells slower and for less.
Do I pay capital gains tax if I sell at a loss?
Tax is on the gain, so a genuine loss means no gain to tax. Keep your purchase receipts and costs to prove it.
How long does it take to sell land in Nigeria?
Finding a buyer depends on price and location. Once you have one, the paperwork moves faster when your documents, survey and search results are ready before the first viewing.
Can a family member sell family land alone?
Not safely. Family land needs the consent of the family head and principal members, and in Lagos selling it without that consent is a crime.
Thinking of building on part of the plot instead of selling it all? Feasibility Studio will help small builders test that sum before spending. It launches soon.
Sources and methodology
- Land Use Act, sections 22(1) and 26, Laws of the Federation via PLAC, opened 9 October 2026.
- Firmus Advisory, “Complete Guide to Buying Land in Lagos State”, Mondaq, 28 May 2026 (documents, family consent, receipts).
- LawPavilion, “Lagos State Property Protection Law, 2016”, 28 September 2016 (penalties).
- Capital gains tax facts from our CGT guide, which cites Mondaq (5 January 2026), PwC Nigeria (17 August 2026) and Bloomberg Tax.
- Dollar figure at ₦1,385/$, October 2026. This guide is general information, not legal or tax advice.
Last updated: 9 October 2026. Journalists and researchers may cite this with attribution to LandsofNigeria.com.
