Buying a house or apartment in Nigeria from abroad

How do you check a house or off-plan apartment in Nigeria before you pay?

In Nigeria, a house or flat starts with the same title search as a plot: confirm that the seller or developer holds the right to the land the building stands on. The sale of that right still needs consent under the Land Use Act. NG-S1 NG-S13 NG-S14 NG-S22 NG-S21 NG-S3 · 12 Nov 2026Sources · as of 12 Nov 2026NG-S1 Land Use Act, Cap. L5 Laws of the Federation of Nigeria 2004 (text in FAOLEX)Federal Republic of Nigeria (FAO FAOLEX legislation database copy) · checked 12 Nov 2026NG-S13 About Planning PermitLagos State e-Planning Permit, Ministry of Physical Planning and Urban Development · checked 12 Nov 2026NG-S14 LASRERA Initiative (sale and tenancy registration)Lagos State Real Estate Regulatory Authority (LASRERA) · checked 12 Nov 2026NG-S22 Public Search (iCRP)Corporate Affairs Commission (CAC) · checked 12 Nov 2026NG-S21 Mandate and functions of SCUMLSpecial Control Unit against Money Laundering (SCUML), EFCC · checked 12 Nov 2026NG-S3 Processes and payments requirementsAbuja Geographic Information Systems (AGIS), FCT Administration · checked 12 Nov 2026All sources

In Lagos State, ask to see the building's planning permit. The Lagos State Physical Planning Permit Authority (LASPPPA) requires a permit before any form of development, so a building without one is a warning sign. LASRERA, the Lagos State Real Estate Regulatory Authority, also says the sale of a house, flat, shop or complex must be registered with it, and that buyer and seller share responsibility for registering.

For an off-plan apartment in Nigeria, check the developer as a business before you pay a deposit. Search its company or business name on the Corporate Affairs Commission (CAC) public search, and use SCUML's online certificate check: SCUML, the EFCC unit for anti-money-laundering compliance, lists estate developers among the businesses it supervises. Pay in stages tied to progress someone independent has seen, not in full upfront.

In the FCT (Abuja), AGIS says the plot must be developed before it processes a deed of assignment or gift, and lists a payment of 8% of the property's value for that step. More on buying a house or apartment from abroad.

What fees and taxes do you pay when buying property in Nigeria?

In Nigeria, land fees differ between Lagos State and the FCT (Abuja), and this page covers only those two; fees in other states are not covered here. Where an official figure is published and current, it is below. Where it isn't, confirm it before you pay. NG-S3 NG-S29 NG-S28 NG-S10 NG-S25 NG-S30 NG-S31 · 12 Nov 2026Sources · as of 12 Nov 2026NG-S3 Processes and payments requirementsAbuja Geographic Information Systems (AGIS), FCT Administration · checked 12 Nov 2026NG-S29 Lagos raises land transaction fees to reflect fair market valueBusinessDay · checked 12 Nov 2026NG-S28 Lagos State Blue Book to take effect from 1 May 2026Aluko & Oyebode · checked 12 Nov 2026NG-S10 Withholding tax rates (schedule)Lagos State Internal Revenue Service (LIRS) · checked 12 Nov 2026NG-S25 Nigeria: Corporate - Withholding taxesPwC Worldwide Tax Summaries · checked 12 Nov 2026NG-S30 Five key adjustments to Lagos Land Use ChargeBusinessDay · checked 12 Nov 2026NG-S31 Lagos plans to generate N375 billion per annum from land use charge paymentNairametrics · checked 12 Nov 2026All sources

• FCT legal search (AGIS): ₦10,000 for a private or individual file, ₦20,000 for a commercial or organisational file.
• FCT deed of assignment or gift (AGIS): a payment of 8% of the property's value, and the plot must be developed.
• FCT power of attorney (AGIS): ₦102,000, plus ₦2,000 for each extra copy.
• Lagos State Governor's consent: assessed on the Fair Market Value in the revised Blue Book, in force since 1 May 2026. We could not confirm a charges schedule published after that date, so confirm the current charges with the Lagos Lands Bureau or an expert.
• Lagos State search fee: confirm with the Lands Bureau or an expert.
• Lagos State stamp duty on a deed of assignment: official sources disagree; check with an expert.
• Tax on a gain when you sell: we could not confirm the current rule from an official source; check with a tax adviser.
• Withholding tax on rent: 10%, including for non-resident individual landlords.
• Lagos State Land Use Charge (owner-occupied home): 0.0394% of market value a year.

Ask each professional for their fee in writing before work starts.

Questions

Sources

Checked 12 Nov 2026.

1. NG-S1 Land Use Act, Cap. L5 Laws of the Federation of Nigeria 2004 (text in FAOLEX) · Federal Republic of Nigeria (FAO FAOLEX legislation database copy) · checked 12 Nov 2026
2. NG-S3 Processes and payments requirements · Abuja Geographic Information Systems (AGIS), FCT Administration · checked 12 Nov 2026
3. NG-S10 Withholding tax rates (schedule) · Lagos State Internal Revenue Service (LIRS) · checked 12 Nov 2026
4. NG-S13 About Planning Permit · Lagos State e-Planning Permit, Ministry of Physical Planning and Urban Development · checked 12 Nov 2026
5. NG-S14 LASRERA Initiative (sale and tenancy registration) · Lagos State Real Estate Regulatory Authority (LASRERA) · checked 12 Nov 2026
6. NG-S21 Mandate and functions of SCUML · Special Control Unit against Money Laundering (SCUML), EFCC · checked 12 Nov 2026
7. NG-S22 Public Search (iCRP) · Corporate Affairs Commission (CAC) · checked 12 Nov 2026
8. NG-S25 Nigeria: Corporate - Withholding taxes · PwC Worldwide Tax Summaries · checked 12 Nov 2026
9. NG-S28 Lagos State Blue Book to take effect from 1 May 2026 · Aluko & Oyebode · checked 12 Nov 2026
10. NG-S29 Lagos raises land transaction fees to reflect fair market value · BusinessDay · checked 12 Nov 2026
11. NG-S30 Five key adjustments to Lagos Land Use Charge · BusinessDay · checked 12 Nov 2026
12. NG-S31 Lagos plans to generate N375 billion per annum from land use charge payment · Nairametrics · checked 12 Nov 2026