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ARTICLE · 23 DECEMBER 2025

CGT Implications For Tech Company Exits: Founders & Buyers

Tope Adebayo LP
Tope Adebayo LP
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If you are building or investing in a Nigerian tech company and thinking about an eventual exit, the Nigeria Tax Act 2025 (NTA 2025) has materially changed how much of that exit value you actually keep.

NigeriaTax
Mosun Oke
Mosun Oke
Tolulope Oguntade
Tolulope Oguntade
Aramide Oladimeji
Aramide Oladimeji
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If you are building or investing in a Nigerian tech company and thinking about an eventual exit, the Nigeria Tax Act 2025 (NTA 2025) has materially changed how much of that exit value you actually keep. Tax planning that begins only when a buyer appears is often too late. Under the new rules, the way shares are held, how value is assessed, and how a deal is structured now play a role in determining net returns.

In our previous edition of the Tax & IP Series we examined how the Act introduced new frameworks for intellectual property and digital assets. This edition of TechBrief by TALP focuses specifically on tech exits. It explains how the revised Capital Gains Tax (CGT) regime affects founder payouts and investor returns, outlines how gains are now calculated, and highlights practical strategies and exemptions that can help preserve exit value.

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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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