Investors · dividends, interest & gains
Passive income, plainly taxed.
Dividends, interest and capital gains are each taxed at a flat 10% — usually withheld at source as your final tax.
10% WHT
Dividends & interest
10% CGT
Capital gains
Final
Usually settled
Investment income calculator
WHT & capital gains · 2026
Taxed at 10% withholding
Savings & bonds — taxed at 10%
Profit on asset sales — CGT 10%
Net investment income
₦900,000
from ₦1,000,000 total income
Total tax
₦100,000
Eff. rate
10.0%
Net income
₦900,000
How it's taxed
Three income types, one simple rate
Dividends
Company dividends are subject to 10% withholding tax, deducted before the payment reaches you.
Interest
Interest on savings, deposits and bonds is taxed at 10% withholding — usually your final liability.
Capital gains
Profit from selling shares, property or other assets is charged Capital Gains Tax at 10% of the gain.
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