Last Will and Testament (Nigeria)

A Last Will and Testament in Nigeria directs how a testator's estate is to be distributed after death and names the executor responsible for administering it.

To make a valid Will in Nigeria under the Wills Act 1837 and applicable state laws, the testator must be at least 18 years of age (or a married person under 18 in some states), of sound mind (testamentary capacity), acting voluntarily without undue influence or fraud. The Will must be in writing, signed by the testator at the foot or end of the document in the presence of two or more witnesses present at the same time, and the witnesses must attest and subscribe the Will in the presence of the testator. Witnesses may not be beneficiaries under the Will — a bequest to a witness is void, though the Will itself remains valid under Section 15 of the Wills Act 1837.

A Nigerian Will must be distinguished from Islamic Will (Wasiyyah) administered by Sharia courts in northern states, and from customary law succession in states where customary law governs inheritance for property held under customary tenure. A civil Will under the Wills Act applies to all property owned by the testator regardless of whether the testator is Christian, Muslim, or of traditional religion, and is administered by the probate division of the State High Court. For real property in Lagos, a probate grant from the Lagos State High Court (Probate Division) is required before executors can deal with the land.

The Wills (Amendment) Act (Cap W12, LFN 2004) and state Wills Laws codify revocation rules — a Will is automatically revoked by the testator's subsequent marriage (under most Nigerian state laws, consistent with Section 18 of the Wills Act 1837), by a subsequent Will expressly revoking it, or by deliberate physical destruction. A codicil (a supplementary document) may amend a Will without revoking it, subject to the same formal execution requirements.

The Last Will and Testament (Nigeria) is governed by succession law rather than commercial statutes. In southern states the Wills Act 1837 (as received) and each state's Wills Law set the formal requirements, while the Administration of Estates Law of the relevant state governs probate and estate administration through the Probate Division of the State High Court. For Muslims in the northern states, Islamic personal law (Sharia) and the Faraid rules of fixed inheritance shares apply through the State Sharia Court of Appeal, and a Muslim's bequest by will is limited to one-third of the estate without heirs' consent; for property held under customary tenure, the relevant customary law and Customary or Area Courts may apply. A testator should confirm the Will reflects current law and is validly witnessed. The Wills Act 1837 and the applicable state Wills Law set the foundational requirements.

A Last Will and Testament is needed by every adult Nigerian who has property, dependants, or specific wishes about how their estate should be distributed after death.

A Last Will and Testament is required when a Nigerian property owner in Lagos, Abuja, Port Harcourt, or Enugu holds a Certificate of Occupancy in their sole name and wishes to specify who inherits their property after death — without a Will, the Administration of Estates Law of the relevant state governs distribution, which may not match the testator's wishes.

A Last Will and Testament is needed when a parent with minor children wishes to appoint a testamentary guardian for those children in the event of both parents' death, confirming that the chosen guardian — not a court-appointed one — has responsibility for the children's upbringing.

A Last Will and Testament is required when a Nigerian businessman, company director, or professional has shares in a CAMA 2020 company, bank accounts, investment portfolios managed by a stockbroker through the Nigerian Exchange Group (NGX), or pension funds with the National Pension Commission (PenCom) — all of which require a probate grant from the State High Court before the executor can deal with them.

A Last Will and Testament is needed when a testator wishes to establish a testamentary trust — for example, a trust for minor beneficiaries who are too young to manage assets directly — appointing trustees to manage the inherited assets until the beneficiaries reach a specified age.

A Last Will and Testament is required when a Nigerian marrying a foreign national wishes to specify which jurisdiction's law governs each category of assets, and to appoint separate executors in each relevant jurisdiction (Nigeria and the foreign country) to administer assets located there.

A testator in Nigeria should make a Will while of sound mind rather than leaving the estate to be shared under intestacy rules that may not match their wishes. The Probate Division of the State High Court interprets the written Will rather than oral promises about who should inherit. The Wills Act 1837 and the applicable state Wills Law set the formal requirements, the Administration of Estates Law governs distribution where there is no Will, and for a Muslim testator the Faraid rules applied by the State Sharia Court of Appeal limit testamentary freedom to one-third of the estate.

A valid Last Will and Testament for Nigeria must contain the following essential elements under the Wills Act 1837 and applicable state Wills Laws.

Testator's Declaration: Full legal name, address, and a declaration of testamentary capacity — the testator is of sound mind, has attained the age of 18, is not acting under undue influence, and revokes all prior Wills.

Executor Appointment: Full name, address, and relationship of the appointed executor(s). If a sole executor is appointed, a substitute executor should be named. For complex estates, a professional executor — such as a bank trust department registered with the CBN — may be appointed alongside a family member.

Guardian for Minor Children: Name, address, and relationship of the appointed guardian for any surviving minor children. The appointment should extend to the management of the children's inherited property if no separate trust is established.

Specific Bequests: Itemised gifts of specific property — real estate (identified by C of O number and address), motor vehicles (identified by registration number), bank accounts (by bank and account number), jewellery, or other personal property — to named beneficiaries.

Residuary Estate: A clause disposing of all remaining estate assets not covered by specific bequests — the residue is typically given to named beneficiaries in specified shares.

Testamentary Trusts: If beneficiaries include minors or persons with disabilities, a trust clause establishing the trustee's powers to manage assets until the beneficiary reaches a specified age (commonly 21 or 25 in Nigerian practice).

Funeral Instructions: Optional instructions about funeral arrangements — burial, religious rites, location — though not legally binding on the executor under Nigerian law.

Date and Attestation: Date (DD/MM/YYYY) and signature of the testator, followed by the attestation clause signed by two witnesses in the testator's presence.

Additional compliance elements for a Last Will and Testament (Nigeria) include execution in accordance with the Wills Act 1837 and the applicable state Wills Law, witnessing by two persons who are not beneficiaries (a gift to a witness is void), and — for a Muslim testator — observance of the one-third bequest limit under the Faraid rules applied by the State Sharia Court of Appeal. Forms-legal.com provides this template as a starting point for Nigeria-compliant documentation.