He did the same during the Eid el-Fitr over two months ago.
The presidency made the announcement on Wednesday.
Buhari’s spokesman, Garba Shehu, said the president will not receive visitors.
A statement he signed said the decision was in line with advisories from the Nigerian Supreme Council for Islamic Affairs, NSCIA, and the Presidential Task Force, PTF, on COVID-19.
Buhari wished all Muslims a safe and happy Eid celebration.
He reiterated that the protocols issued by the PTF against large gatherings be obeyed.
“Where small groups choose to hold the Eid together, face masks are absolutely necessary, as is social distancing. Advisedly, such prayers should hold outdoors and worshipers are encouraged to bring their own prayer mats..
“In order to stop the spread of the disease, the President will not be receiving Sallah homages by religious, community, party and government leaders and urges all citizens to observe the occasion as advised by state and local authorities,” Shehu noted.