# How to Act as an Executor of an Estate in Nigeria (2026)
Being named an executor usually arrives at the worst possible time — you are grieving, the family is
looking to you, and you have been handed a legal role you never trained for.
Plenty has been written about *choosing* an executor. Almost nothing is written for the person who has
already been chosen. This guide is for you: what the job actually involves, the order to do it in, and the
mistakes that create personal liability.
> **You are a fiduciary — you act in the beneficiaries' interest, not your own — and debts are paid before
> anyone inherits.** Those two facts explain nearly every executor mistake, and getting them right protects
> you personally.
## First: you can say no
Being named does not compel you. If you lack the time, the family relationships are impossible, or the
estate is complex beyond what you can manage, **you may decline the appointment.**
But decide early. Once you begin acting on the estate — moving assets, dealing with institutions — stepping
back becomes much harder. If you're unsure, take advice before you take action, not after.
## The first steps, in order
1. **Secure the assets and property.** Ensure homes, vehicles, business premises and valuables are in safe
custody. This is a protective duty, not an assertion of ownership.
2. **Obtain multiple certified copies of the death certificate.** You will need them repeatedly, at every
institution, and getting several at once saves weeks.
3. **Locate the original will**, not a photocopy. The original is what the probate registry requires.
4. **Notify the banks and institutions** — and understand the consequence: **accounts are typically frozen
on notification.** That is correct procedure, but it is also why a household must hold liquidity outside
the deceased's sole accounts. See
(/how-to-manage-finances-after-losing-a-spouse-nigeria/) and
(/joint-finances-for-couples-nigeria/).
5. **Deal with immediate costs.** Funeral expenses generally come from the estate, but they arrive before
you have authority to access it — see
(/how-to-plan-for-funeral-costs-nigeria/) for why this gap causes so much
difficulty.
## Probate: your legal authority
You cannot deal with most estate assets until the probate registry grants your authority — **probate** where
there is a will, or **letters of administration** where there isn't. This is a court process through the
probate registry of the relevant State High Court.
Broadly, expect to provide the original will, the death certificate, an inventory declaring assets and
liabilities, and details of the executors — with fees payable and, in some cases, sureties required.
**Requirements, fees and timelines vary by state**, so confirm the specifics with the registry for the
relevant jurisdiction rather than relying on what applied to someone else's estate elsewhere.
Two things matter here:
- **Do not distribute anything before you have authority.** Handing over assets without a grant is one of
the fastest ways to create personal exposure.
- **This is a situation where a lawyer genuinely earns the fee.** See
(/how-to-choose-a-lawyer-and-budget-for-legal-fees-nigeria/)
— and remember that disbursements sit outside professional fees.
## Build the inventory: assets *and* liabilities
Work systematically, and note that **some things pass outside the will entirely**:
- **Bank and investment accounts**, including any domiciliary accounts.
- **The pension (RSA)**, which typically passes to the named beneficiary or next of kin through the PFA
rather than through the will. See (/pension-rsa-explained-nigeria/).
- **Life insurance proceeds**, which usually pay directly to the named beneficiary — which is exactly why
(/how-to-choose-a-life-insurance-beneficiary-nigeria/) matters so much.
- **Property and land**, where title status determines everything about how difficult the transfer will be.
See (/how-to-transfer-property-ownership-nigeria/) and
(/how-to-value-a-piece-of-land-nigeria/).
- **Business interests** — see
(/how-to-plan-for-business-succession-nigeria/) and
(/how-to-value-a-small-business-before-selling-nigeria/).
- **Vehicles, shares and personal property.**
- **Every debt**: loans, cards, informal borrowings, guarantees, outstanding rent, unpaid tax.
## Debts are paid before beneficiaries
This is the rule executors most often get wrong, and it carries the most consequence.
**Settle the estate's liabilities and any tax due first. Distribute only what remains.** If you distribute
early and a creditor emerges afterwards, recovering money from beneficiaries is difficult and you may be
personally exposed for having distributed improperly.
In practice: make proper enquiry for creditors, allow reasonable time for claims to surface, settle what is
owed, then distribute according to the will. Pressure from family to release funds quickly is common — it is
also precisely the pressure this rule exists to resist.
## Records and neutrality
- **Open a separate estate account.** Never mix estate money with your own, even briefly and even for
convenience. This is the single most damaging thing an executor can do, and it converts an honest mistake
into an accusation you cannot easily answer.
- **Document every receipt and payment**, with supporting evidence.
- **Account to the beneficiaries in writing.** Regular written updates prevent most disputes, because most
disputes begin as suspicion created by silence.
- **Stay neutral.** You act for the estate and all beneficiaries, including the ones you like least.
## The family dimension
In Nigeria this is often the hardest part of the job:
- **Customary expectations may differ from the will's terms**, and family members may press for a
distribution the document doesn't provide for.
- **Extended-family claims** can appear, particularly around land — see
(/how-to-manage-a-family-land-dispute-financially-nigeria/).
- **Polygamous family structures** raise their own questions about entitlement; see
(/how-to-manage-money-in-a-polygamous-family-nigeria/).
- **Pressure to distribute early** is near-universal.
Your protection in all of this is **process and documentation, not persuasion**. Follow the will, follow the
order — debts, then distribution — keep records, communicate in writing, and take legal advice where the
position is genuinely contested. An executor who can show what they did and why is in a very different
position from one relying on everyone's goodwill.
## Your own position
- **You are generally entitled to reasonable expenses** properly incurred on the estate's behalf. Keep
receipts for these as rigorously as for everything else.
- **Remuneration is possible where the will provides for it.** Where it doesn't, expect the role to be
unpaid.
- **The time cost is real** — months, sometimes longer, of correspondence and administration.
- **Instruct professionals for what you can't do**, and pay them from the estate. Trying to save the
estate's money by doing complex legal or valuation work yourself usually costs it more.
## Common mistakes to avoid
- **Distributing before the grant of probate** or before debts are settled.
- **Mixing estate funds with personal funds.**
- **Obtaining only one copy of the death certificate.**
- **Failing to identify all liabilities** before distributing.
- **Assuming the pension and insurance pass under the will** when they usually pass to named beneficiaries.
- **Yielding to pressure to release funds early.**
- **Keeping beneficiaries in the dark**, which manufactures the dispute you were trying to avoid.
- **Accepting the role** when you don't have the time or standing to do it properly.
## A quick scenario
Consider **Adaeze**, named executor for her late uncle. She obtains several certified death certificates,
secures the property, locates the original will, and notifies the banks — knowing the accounts will freeze.
She instructs a lawyer, applies for probate, and meanwhile builds a full inventory of assets *and* debts,
discovering an outstanding business loan nobody mentioned. Family members press her to release funds; she
declines in writing, explains the order, and settles the loan and taxes from the estate first. Only then
does she distribute, sending each beneficiary a written account of every receipt and payment from the
separate estate account she opened at the start. Nobody sues anybody. Another executor in a similar estate
distributed early to keep the peace, a creditor emerged months later, and he ended up personally arguing a
claim he had no defence to.
## The bottom line
Decide early whether to accept, because acting is easier to start than to stop. Secure the assets, get
several certified death certificates, find the original will and expect accounts to freeze on notification.
Obtain the grant of probate before dealing with assets, confirming requirements with the relevant state's
registry rather than assuming. Build a complete inventory of assets and liabilities, remember that pensions
and insurance usually pass outside the will, and settle every debt and tax before a single beneficiary
receives anything. Keep estate money in its own account, document everything, and account to beneficiaries
in writing. The role is genuinely demanding — but done in the right order, it protects the estate, the
family, and you.
## Frequently asked questions
**Can I refuse to be an executor in Nigeria?**
Yes. Being named in a will does not oblige you to act, and declining is a legitimate choice if you lack the
time, the estate is complex, or the family situation is untenable. Decide early though — once you begin
dealing with estate assets, stepping back becomes considerably harder.
**What is probate and do I need it?**
Probate is the court's grant of authority to administer an estate under a will (letters of administration
where there's no will), obtained through the probate registry of the relevant State High Court. You need it
before dealing with most assets. Requirements, fees and timelines vary by state, so confirm with the
relevant registry.
**Do debts get paid before beneficiaries inherit?**
Yes, and this is the rule executors most often get wrong. Settle the estate's liabilities and any tax first,
then distribute what remains. Distributing early and discovering a creditor later is difficult to unwind and
can leave you personally exposed.
**Does the pension form part of the estate?**
Typically not in the usual way — an RSA generally passes to the named beneficiary or next of kin through the
PFA, and life insurance proceeds usually pay directly to the named beneficiary. Both often sit outside the
will, which is why keeping those nominations current matters so much.
**Should I open a separate account for the estate?**
Yes, and it isn't optional in practice. Never mix estate money with your own, even briefly. A separate
account with complete records is what distinguishes an executor doing a difficult job from one facing an
allegation they can't answer.
**What if the family disagrees with the will?**
Follow the will, follow the correct order, document everything and communicate in writing. Customary
expectations and extended-family claims are common, particularly over land, and your protection is process
rather than persuasion. Where the position is genuinely contested, take legal advice rather than trying to
mediate it yourself.
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*Educational information, not legal advice. Probate requirements, fees and estate rules vary by state and
by circumstance — instruct a qualified legal practitioner and confirm procedure with the relevant probate
registry.*
