Inheritance & wills in Nigeria

Dual system. In the 12 northern Sharia-implementing states (Zamfara → Borno) Muslims fall under Sharia Penal & Personal Status codes administered by Sharia Courts of Appeal — classical Maliki faraid is applied directly. In the southern states the Wills Act 1958 / Wills Law of each state and Yoruba/Igbo customary law apply; Muslims must opt in to Islamic distribution via a registered will or sworn declaration.

Written, signed by the testator and attested by 2 witnesses in his presence (Wills Act s. 9). In Sharia states, an oral or written wasiyyah witnessed by 2 trustworthy Muslim adults is recognised by the Sharia Court.

Probate Registry of the State High Court (south) or the Sharia Court of Appeal (north). Optional pre-death deposit at the Probate Registry for safekeeping.

2 disinterested adult witnesses (Wills Act s. 9) — beneficiary witnesses void their own gift. Sharia courts apply classical fiqh witness standards.

Collecting authority

Nigerian Supreme Council for Islamic Affairs (NSCIA) · State Zakat & Ṣadaqah Boards (Sokoto, Kano, Zamfara, Bauchi, Borno, Jigawa, Kaduna)

Tax relief

Donations to charities registered under the Companies Allied Matters Act / CITA s. 25 are deductible from taxable profit; individual donors get a tax credit under PITA Sched. 6

Maximum relief

10 % of taxable profit (corporate) / actual donation amount (individual)

Notes

Voluntary nationally. The 12 northern Sharia-implementing states each run a State Zakat & Ṣadaqah Board — Kano and Zamfara collect tens of billions of Naira annually. NSCIA publishes the national Nisab in NGN every Ramadan.

Wills Act s. 3(1) protects the wasiyyah cap principle indirectly via Sharia courts in the north; in the south the Family Provisions provisions of state Wills Laws allow dependants to claim "reasonable provision" from the estate.

Letters of Administration / Grant of Probate issued by the Probate Registry (south) or the Sharia Court (north). Bank releases follow the grant.

NSCIA and the Jamaʿatu Nasril Islam (JNI) regularly publish guidance on faraid disputes and the inter-state choice-of-law question (north vs south). The Council of Ulama in each state issues binding fatwas on disputed inheritances.

• Inter-state moves — assets in the south are subject to the south’s Wills Law even if the testator is from a Sharia state.
• Traditional "Igiogbe" (Benin) and other customary rules of primogeniture may conflict with faraid for southern Muslims — register an Islamic will to override.

• Nigerian Supreme Council for Islamic Affairs (NSCIA)
• Federal Ministry of Justice

• Is Islamic inheritance (faraid) legally recognised in Nigeria?

  Dual system. In the 12 northern Sharia-implementing states (Zamfara → Borno) Muslims fall under Sharia Penal & Personal Status codes administered by Sharia Courts of Appeal — classical Maliki faraid is applied directly. In the southern states the Wills Act 1958 / Wills Law of each state and Yoruba/Igbo customary law apply; Muslims must opt in to Islamic distribution via a registered will or sworn declaration.

• What makes an Islamic will (Wasiyyah) legally valid in Nigeria?

  Written, signed by the testator and attested by 2 witnesses in his presence (Wills Act s. 9). In Sharia states, an oral or written wasiyyah witnessed by 2 trustworthy Muslim adults is recognised by the Sharia Court.

• Where do I register my will in Nigeria?

  Probate Registry of the State High Court (south) or the Sharia Court of Appeal (north). Optional pre-death deposit at the Probate Registry for safekeeping.

• Does Nigeria have forced-heirship rules that override an Islamic will?

  Wills Act s. 3(1) protects the wasiyyah cap principle indirectly via Sharia courts in the north; in the south the Family Provisions provisions of state Wills Laws allow dependants to claim "reasonable provision" from the estate.

• How does probate work in Nigeria?

  Letters of Administration / Grant of Probate issued by the Probate Registry (south) or the Sharia Court (north). Bank releases follow the grant.

• How many witnesses do I need for a will in Nigeria?

  2 disinterested adult witnesses (Wills Act s. 9) — beneficiary witnesses void their own gift. Sharia courts apply classical fiqh witness standards.

• What are the most common Islamic-will pitfalls in Nigeria?

  Inter-state moves — assets in the south are subject to the south’s Wills Law even if the testator is from a Sharia state. Traditional "Igiogbe" (Benin) and other customary rules of primogeniture may conflict with faraid for southern Muslims — register an Islamic will to override.