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The short answer
A Nigerian company gets its tax clearance certificate (TCC) from the Nigeria Revenue Service once its returns are filed and its taxes paid for the three years before the current year. The Tax Administration Act 2025 says the TCC must be issued within two weeks of the request, or the reasons for refusal given. Since 30 April 2026 requests go through NRS Rev360, where an owner abroad can give a tax consultant role-based access instead of sharing a password.
What a company TCC is for
Government bodies and banks ask for a TCC before they deal with a company. Section 72 of the Nigeria Tax Administration Act 2025 lists, among others, applications for a certificate of occupancy, building plan approval, government contracts, import and export licences and trade licences, and says the certificate is demanded for the three years immediately before the current year. Firmus Advisory adds government loans and grants, subsidised government goods and services, and bank requirements, and notes a TCC is valid for one year from issue. A Tax ID is separately a condition for contracts with federal and state agencies (section 8).
What it shows
Under section 72, the TCC discloses, for each of the last three years, the total profits or chargeable income, the tax payable, the tax paid and anything outstanding. Withholding tax the company suffered counts towards tax paid, so keep every withholding credit note.
What must be in place first
- Tax ID. Every taxable person registers for one (section 4); companies get theirs from CAC details. Any change of particulars is notified within 30 days (section 9).
- Annual returns filed for each of the three years, whether or not tax was due (section 13). A company files within six months of its accounting year end; a new company within 18 months of incorporation or six months after its first accounting period, whichever is earlier (section 11(5)).
- Tax paid, or objections lodged on any disputed amount. Under section 49(3), collection of disputed tax is held in abeyance during an objection, but the undisputed part must still be paid.
- VAT returns filed monthly by the 21st (section 22), unless the company is a small business that is exempt from VAT returns.
- Audited accounts or attested statements of account, as required with the annual return.
Late filing costs money: section 101 sets ₦100,000 for the first month and ₦50,000 for each further month a return is late. A missing year blocks the certificate, so clear arrears first. Our guide to company tax filings when the owner is abroad covers the annual cycle.
Applying from abroad: Rev360
Templars' May 2026 alert reports that the NRS launched Rev360 on 30 April 2026 to replace TaxPro Max, bringing registration, filing, payment, refunds and TCC requests into one interface. Existing taxpayers' profiles and balances were migrated, with credentials sent to the registered email. New taxpayers register at selfservice.nrs.gov.ng. The rollout was phased, starting with medium and emerging taxpayers.
- Make sure the company's registered email on the NRS profile is one a director controls from abroad.
- Log in to Rev360 and check that migrated data (withholding credits, losses, capital allowances, VAT credits) is right, as Templars advises.
- Confirm every return for the three years is filed and every assessment paid or under objection.
- Request the TCC through the portal; under section 72 the NRS should issue it within two weeks or give reasons.
- Download it and check the company name, Tax ID and years.
If the request is refused
The Act requires reasons when the NRS declines to issue a TCC, which tells you what to fix: usually an unfiled year, an unpaid assessment or a withholding credit not yet matched. Fix the specific item, keep the evidence, and ask again. If you dispute an assessment, the objection must be in writing within 30 days of service of the notice and state the disputed amounts (section 41); the authority then has 90 days to respond. Lodging the objection on time protects the disputed sum while you settle the rest.
Company TCC, personal TCC, state TCC
The NRS handles companies. Individuals, including you as a director, are assessed by their state internal revenue service, and some contracts or licences ask for directors' personal TCCs as well as the company's. If you live abroad and earn no Nigerian income, ask the state service how it treats a director in that position; for the personal side see a tax clearance certificate from abroad. For the step-by-step company process on the Nigeria side, see getting a company tax clearance certificate.
A worked example of timing
Example only. A company with a 31 December year end wants to bid for a state contract in March 2027. It needs clearance for 2024, 2025 and 2026. Its 2026 return is not due until 30 June 2027, but if the tender asks for 2026 clearance it must file early. Planning in January leaves time to file, pay and allow the two weeks the Act gives the NRS. See bidding for government contracts from abroad.
Where Pryme fits
The Finance agent on a Pryme Business Account can keep a calendar of return deadlines and match tax payments and withholding credit notes to each year, for a director to review before the TCC request goes in.
Questions people ask
How long does NRS take to issue a company TCC?
The Tax Administration Act 2025 (section 72) says within two weeks of the request, or the NRS gives reasons for refusing.
How many years does a Nigerian company TCC cover?
The three years immediately before the current year, showing profits, tax payable, tax paid and outstanding amounts.
Can I get my company's TCC while living abroad?
Yes, online through NRS Rev360, provided returns are filed and taxes paid. A consultant can be given role-based access to do it for you.
How long is a tax clearance certificate valid?
Firmus Advisory notes a TCC is valid for one year from issue. Tenders may also ask for a specific year to be covered.
Sources
- Nigeria Tax Administration Act 2025 (gazette copy) · accessed Oct 2026
- Templars client alert: from TaxPro Max to Rev360 (13 May 2026) · accessed Oct 2026
- Firmus Advisory via Mondaq: how to obtain a tax clearance certificate in Nigeria (7 Mar 2025) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.