Overview Property taxes in Nigeria have become more complex in recent years, with a variety of high-risk compliance difficulties. Our tax experts will discuss a range of tax issues that commercial property owners should be cognizant of, as well as some case law, pitfalls to avoid, legal loopholes and the way forward learning Outcome The range of taxes that apply to commercial property How different ownership structures impact on tax rates The tax relief available for buildings Structures and buildings allowance Leases Premiums Capital gains issues How taxable rental income and relief for finance costs differ for individuals and companies The capital gains rules Option to tax Stamp taxes and key reliefs