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No yearly return of net worth exists and no percentage touches balances — portfolios compound untaxed while dividends pay 10%, gains join bands to 25% or 30%, and rents face personal rates. The 2026 reform sharpened that bargain deliberately: zero bands and small-company relief widened at the bottom while top bands and levies rose, concentrating the burden on flows rather than stocks.",[17,21,22],{},"Property is where holding gets expensive in practice. Governors' consent, perfection of title, stamp duties and state land-use charges stack high in Lagos, Abuja and Port Harcourt, and tenancy, development and parking levies add yearly friction — none of it labelled wealth tax, all of it felt. Succession avoids federal duty but pays probate and consent costs at death. With the new Revenue Service pushing e-invoicing and data matching, the practical advice is documentation first: declared rents for relief, perfected titles for safety, and clean trails for the gains that crystallise when wealth eventually moves.",{"title":24,"searchDepth":25,"depth":25,"links":26},"",2,[],"Nigeria",{"region":29,"currency":30,"taxTreaties":31,"euBlacklist":32,"fatfStatus":33},"Africa","NGN","15+","No","Not listed","nigeria",null,"md",[38,41,44],{"question":39,"answer":40},"Does Nigeria have a wealth tax?","No. Nigeria levies no net wealth tax, loading high earners through 25% top personal bands instead.",{"question":42,"answer":43},"Is property taxed as wealth in Nigeria?","Not as wealth tax. 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