Property Transfer After Death in Nigeria

Inheriting a house or land in Nigeria is not a matter of possession — until the title is formally transferred through the legal process, the property effectively belongs to no one. The Land Use Act of 1978 vests ownership of all urban land in the State Governor, and any transfer of interest — including inheritance — requires the Governor's formal consent. Without it, the transfer is null and void under Section 22 of the Act.

Here is how the process works, what it costs, and where families lose months to preventable mistakes.

Prerequisites Before You Can Transfer Property

You cannot start the property transfer process until you hold:

1. A Grant of Probate or Letters of Administration — issued by the Probate Registry of the State High Court. This court order gives you the legal authority to act on behalf of the estate.
2. The original title documents — Certificate of Occupancy (C of O), Deed of Assignment, or other proof of the deceased's ownership.
3. The NPC death certificate — the official National Population Commission certificate, not just the hospital medical certificate.

If the estate has assets in multiple states, the court grant must be "resealed" in each state where property is located before you can transfer titles in those jurisdictions.

The Transfer Process

Step 1: Draft the Deed of Assignment or Vesting Deed

The executor or administrator must prepare a Deed of Assignment or Vesting Deed in favour of the designated beneficiaries. This legal document formally transfers the property interest from the estate to the heirs.

A Vesting Deed is typically used when the property passes under a Will or Letters of Administration. A Deed of Assignment is used for outright transfers, including sales of inherited property.

Step 2: Submit the Governor's Consent Application

File a formal application with the State Lands Bureau, including:

• Three copies of the executed Deed (Assignment or Vesting)
• A chartable survey plan — a professional survey showing the property boundaries and coordinates
• A Certified True Copy (CTC) of the original title document — the deceased's C of O or existing Deed
• Three years of personal income tax clearance certificates for the applicants
• Site photographs showing the property with date and time stamps
• Completed Land Form 1C
• The Grant of Probate or Letters of Administration

Step 3: Charting and Verification

The Lands Bureau sends the file to the Surveyor-General's office for charting. This verifies the property's coordinates and confirms it is free from government acquisition, encumbrances, or pending disputes.

This step can take months — state land registry processing backlogs are one of the biggest delays in the entire estate settlement process.

Step 4: Pay the Transfer Fees

Once the property clears verification, the government issues a demand notice for the assessed fees. In Lagos State, these typically include:

• 1.5% Governor's Consent Fee — based on the fair market value of the property
• 0.5% Capital Gains Tax — though inherited property transfers are exempt from CGT under Section 8 of the Capital Gains Tax Act (the CGT applies only if the beneficiary later sells the property)
• 0.5% Stamp Duty — required to make the Deed legally binding

The Nigeria Tax Act (NTA) of 2025 removed VAT on real estate transactions, eliminating the 7.5% VAT previously charged on legal and transaction fees connected to property transfers.

Step 5: Consent and Registration

After payment, the Commissioner of Lands — acting on delegated authority from the Governor — signs the consent certificate. The Deed must then be:

• Stamped within 30 days at the Stamp Duties Office
• Registered at the State Land Registry to complete the legal transfer

Only after registration is the beneficiary the legal owner.

Common Pitfalls

Incomplete survey plans. If the survey plan is outdated, uses old coordinates, or does not match the Lands Bureau's records, the charting process rejects the application outright. Commission a fresh survey before filing.

Tax clearance gaps. Three years of personal income tax clearance is non-negotiable. If the applicants have outstanding tax obligations or no filing history, the application stalls.

Ignoring the 30-day stamp duty deadline. The Deed must be stamped within 30 days of execution. Late stamping requires penalty payments and can delay registration.

Attempting transfer without a court grant. Family members who try to transfer property using only a death certificate and proof of relationship — bypassing the Probate Registry entirely — will be rejected at the Lands Bureau. The Grant of Probate or Letters of Administration is a prerequisite.

Not resealing for out-of-state properties. If the deceased owned property in a different state from where probate was granted, the court order must be formally resealed in that state before the Lands Bureau will accept the application.

Timeline

From complete application submission to final registration: 6 to 12 months in Lagos, assuming no charting rejections or title disputes. Complex estates with multiple properties across different states can take significantly longer.

The Nigeria Estate Settlement Guide covers the entire property transfer process alongside every other step in estate administration — from death registration through final distribution — with decision flowcharts, fee schedules, and the exact documents required at each stage.

Guide to Estate Settlement and Inheritance in Nigeria →