⚠️ This guide was researched and updated in May 2026. Laws and regulations change frequently. For specific legal advice regarding your jurisdiction, please consult with local legal counsel.

Nigeria Will & Estate Planning Guide

Read about will creation and estate planning in Nigeria. This guide covers witness rules, probate processes and jurisdiction-specific considerations that may apply. Rules vary, so consult a qualified professional for advice on your circumstances.

Estate Planning in Nigeria at a Glance

Nigeria has dual legal system: English common law for non-Muslims and Islamic law for Muslims in northern states. No inheritance tax but capital gains tax may apply. Probate required for asset transfer. Complex federal structure with state-specific variations.

Dual legal system (common law + Islamic)
No inheritance tax
Muslims may follow Islamic inheritance law
2 witnesses required for wills
Capital gains tax on asset disposal
Probate required above N10,000
State-specific legal variations

Will Requirements in Nigeria

Creating a will in Nigeria typically involves national rules and any local variations. Witness requirements, signing procedures and other formalities can vary by jurisdiction, so consult a qualified professional for advice specific to your circumstances.

Witness Requirements: 2 witnesses who sign in presence of testator and each other. Witnesses cannot be beneficiaries

Holographic Wills:Formal witnessing is generally required

Inheritance Tax in Nigeria

Nigeria does not currently impose an inheritance tax

Family Shares and Estate Administration in Nigeria

Protected family shares: Muslims in northern states: Islamic inheritance law applies with specific shares for family members. Non-Muslims: No forced heirship but family can claim reasonable provision for dependants.

Administering the estate: High Court grants probate or letters of administration. Process varies by state but typically takes 12-36 months due to administrative delays. Inventory of assets required. Multiple approvals needed.

Related Resources

What Happens Without a Will?

Read about intestacy rules and how an estate may be distributed if you die without a will.

Global Inheritance Tax Guide

Compare inheritance tax rates, thresholds and exemptions across countries.

Digital & Physical Will Signatures

How signing rules differ across jurisdictions and where digital signatures may be accepted.

Create a will with Nigeria guidance

Our platform helps you create a will with structured prompts that incorporate Nigeria rules at each step. Consult a qualified professional for advice on your circumstances.

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