Selling Inherited Property from Abroad: Process & Tax

TL;DR: You cannot sell inherited Lagos property cleanly until the estate has legal authority to sell. That usually means a grant of probate where there is a valid will, or Letters of Administration where there is not, followed by the correct transfer documents, Governor's Consent where it applies, and tax advice on the gain since inheritance. Start with documents and family alignment, not with an agent's listing.

Selling a parent's house in Surulere, Ikoyi or Lekki from London or Houston fails most often at the paperwork stage, not the price stage. A buyer is found, then no one can show who has authority to sign. This is the order that works in Lagos, at general-information level. It is not legal advice — you will need a Lagos property lawyer for your estate's facts.

Step 1: Establish the estate's legal authority

First, gather the death certificate, the deceased's title documents (such as Certificate of Occupancy, deed of assignment and survey), and any will. If the deceased left a valid will, the named executors apply for a grant of probate through the Lagos probate process so the estate can be administered and property dealt with under the will.

If there is no valid will, eligible family members apply for Letters of Administration. Until that grant is issued, no individual heir should present themselves as able to sell the whole property alone. Buyers and their lawyers will ask for the grant, and a sale attempted without it invites dispute and can be challenged.

Where a grant was obtained outside Nigeria, take advice on whether it needs to be resealed or recognised for use with Lagos property. Do not assume a foreign grant can be used directly at the Lagos land registry.

Step 2: Align heirs and document consent

Where there are multiple beneficiaries, agree in writing who the administrators or executors are, how the sale will be approved, and how proceeds will be shared. Disagreement after a buyer has paid a deposit is the most expensive kind.

Family property in Lagos can involve wider family interests beyond the named beneficiaries, especially where the deceased held property under customary or family arrangements. Your lawyer should check who must consent for your specific title and family position. Get that advice before marketing, and minute family decisions properly. A short, signed family resolution at the start prevents a relative surfacing at the registry to stop the transfer.

If any beneficiary is a minor, overseas, or lacks capacity, raise it early. Their share may need specific protection or court direction, and that affects timing and documents.

Step 3: Verify title and prepare the transfer

Your lawyer should conduct a search at the Lagos land registry and check for encumbrances, existing tenancies, government acquisition issues or pending disputes. Confirm the deceased's title was what the family believes it is. I have seen families in Ajah and Ikeja market a house for months before learning the title was still in a grandparent's name or the survey did not match the plot.

Once authority is clear, the transfer to the buyer is normally documented by deed — commonly a deed of assent vesting the property in the beneficiaries, followed by a deed of assignment to the buyer, or a combined approach advised by your lawyer depending on the estate and title. The exact deed sequence matters for registration and tax, so follow your lawyer's drafting rather than copying a precedent from another estate.

Step 4: Governor's Consent, stamping and registration

Where the property is held under a statutory right of occupancy, transfer generally requires Governor's Consent under the Land Use Act before the assignment is perfected, followed by stamping and registration at the Lagos land registry. Your lawyer will confirm whether consent applies to your title and will prepare the consent application with the deeds, title documents and tax clearance evidence the registry requires at the time.

Budget time for this stage. Consent and registration in Lagos are not same-week processes, and buyers should be told so at offer stage. Build the timeline into the sale contract so a diaspora seller is not pressured to sign side letters promising what the registry has not completed.

Do not leave the buyer's perfection to goodwill. Track receipt numbers, keep copies of every lodged document, and store the returned registered deed securely with digital copies you control abroad.

Tax: what to expect at general level

Nigeria does not impose a separate inheritance tax simply because you inherited the property. Tax exposure for a diaspora seller usually arises on sale, not on inheritance.

Capital gains tax can apply to the gain realised when inherited property is sold, broadly measured by reference to the value at inheritance and the sale price, after allowable costs of sale and improvement as advised. Rates, reliefs and how the gain is assessed have been subject to Nigerian tax reforms, and the treatment for non-resident sellers and how proceeds are received needs specific advice. Principal private residence relief and other exemptions are fact-specific and should not be assumed for a family house you have not lived in.

Separately, expect transaction costs around consent, stamping, registration and professional fees charged by the lawyers, agents and government offices involved in your transaction. Amounts depend on the property, title and current Lagos requirements at the time, so get a written estimate from your Lagos lawyer before you fix a net price expectation in dollars or pounds. If proceeds will be received abroad, also take advice on documentation your bank will require to show source of funds and lawful repatriation through proper banking channels.

This is general information only. Before exchanging contracts, have a Lagos tax adviser confirm the capital gains position for your residency and the estate, and whether any filing or clearance is needed before proceeds are distributed among heirs.

Selling from abroad without losing control

Appoint one Lagos lawyer as the estate's point of contact, and give a properly prepared power of attorney only where needed, limited to the sale tasks it must cover. Keep communications with all heirs on one thread, require dual confirmation for payment instructions, and have sale proceeds paid into an identified estate or client account — never to a personal account chosen by phone call.

Market only when you can produce the grant, title and consent path to a buyer's lawyer without delay. In my experience, inherited houses in Ikoyi, Lekki Phase 1 and Surulere that are documented sell faster and with fewer price cuts than cheaper listings that stall at legal search.

Frequently asked questions

Can I sell inherited property in Lagos without Letters of Administration?

Where there is no valid will and probate grant, you should not attempt to sell the whole property without Letters of Administration. The grant gives administrators legal authority to deal with the deceased's property. A buyer acting properly will require it, and a sale without authority can be disputed by other heirs.

What documents do I need to sell inherited property in Nigeria?

Core documents usually include the death certificate, grant of probate or Letters of Administration, the deceased's title documents such as C of O, deed and survey, and identification and tax records required for consent and registration. Your Lagos lawyer will confirm the full list for your title and registry. Start by digitising everything you hold abroad.

Do I pay inheritance tax when I sell inherited property in Lagos?

Nigeria does not charge a separate inheritance tax on receiving the property. Capital gains tax can apply on the gain when you sell, broadly based on value at inheritance and sale price after allowable costs, subject to current law and your residency. Get Lagos tax advice before sale, as reforms and reliefs are fact-specific.

What is a deed of assent in an inherited property sale?

A deed of assent is the document by which executors or administrators vest the deceased's property in the beneficiaries entitled to it. Depending on the estate, a sale to a third party may involve a deed of assent followed by a deed of assignment, or another sequence advised by your lawyer. The deeds then go forward for Governor's Consent where applicable, stamping and registration.

How long does it take to sell inherited property from abroad?

Allow time for probate or Letters of Administration first, then title search, sale, Governor's Consent and registration in Lagos. Each stage depends on the estate's documents, family agreement and registry processing at the time. Houses marketed before the grant and title are ready usually take longer overall because buyers withdraw after legal delays.

Related reading: Property After Death: Probate & Letters of Administration in Lagos Related reading: Inheriting Property in Lagos: Disputes, Documents & Selling Related reading: Probate Registry Lagos: Processing Letters of Administration