Deed of gift (gift deed)

A gift of land is a transfer like any other, except that no price is paid. Because land can only be transferred in writing, the gift is made by deed.

For a gift to be valid, three things are needed:

• a clear intention by the owner to give the property away;
• delivery of the property or the title documents to the person receiving it;
• acceptance by that person.

The deed itself names the giver and the receiver, recites the giver's title, describes the land by survey plan and states that the transfer is made out of love and affection rather than for money.

Consent and registration. Where the land is held under a statutory right of occupancy, a gift is an alienation under section 22 of the Land Use Act, so it needs the governor's consent. Law-firm guidance on Lagos practice is that the deed must also be stamped and registered, and that the usual consent and registration charges apply. Some consumer guides say charges are waived for gifts; that view is not supported by the law-firm sources we checked.

Gifts and tax. The Nigeria Tax Act 2025, in force from 1 January 2026, changed how gains on disposals are taxed. Whether a particular gift creates a tax charge depends on the facts, so take advice from a tax professional before signing.

Gifts versus wills. A deed of gift takes effect during the giver's lifetime, while a will takes effect only on death. Families often use gifts to pass property to children early and avoid later disputes, but a gift cannot normally be taken back once completed.

• Lagos: the gift goes through the Lands Bureau consent process and is registered at the Land Registry.
• Abuja (FCT): the FCT Minister's consent through AGIS.
• Family and customary land: a gift of family land needs the agreement of the family head and principal members.