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The short answer
A Nigerian company gets its tax clearance certificate from the NRS, and under section 72 of the Nigeria Tax Administration Act 2025 it must cover the three years before the current year. The NRS must issue it within two weeks of the request or give written reasons for refusing.
A tax clearance certificate (TCC) is the document that shows a government agency or bank that your company has filed and paid its taxes. You need one to bid for government contracts, to get import and export licences, and for several land and licensing applications. For a company, the TCC comes from the Nigeria Revenue Service (NRS), formerly FIRS. Under the Nigeria Tax Administration Act 2025 it must cover the three years before the current year, and the NRS must issue it, or explain a refusal, within two weeks of your request.
What the law says
Section 72 of the Nigeria Tax Administration Act 2025, in force since 1 January 2026, sets the rules:
- When it is issued: where the tax authority is satisfied that tax assessed on profits or income has been fully paid, or that none is due.
- How fast: within two weeks of the demand, or the authority must give reasons for denial.
- Period covered: MDAs and commercial banks must demand a TCC for the three years immediately preceding the current year of assessment.
- What it shows for each of those three years: total profits or chargeable income, tax payable, tax paid, and tax outstanding or a statement that none is due.
- Withholding tax counts: if you suffered tax by deduction at source for a year covered, you cannot be denied a TCC on that account, provided any balance after credit has been paid.
When agencies must ask for it
Section 72(4) lists the transactions for which MDAs or banks must demand the certificate:
| Transaction | Who asks |
|---|---|
| Application for certificate of occupancy | State land agency |
| Approval of building plans | Planning authority |
| Award of a government contract | The contracting MDA |
| Firearms licence | Licensing authority |
| Import or export licence | Licensing authority or bank |
| Trade licence | Licensing authority |
Separately, section 8(1)(c) makes a Tax ID a condition for any contract with a federal or state MDA or local government, and section 100(2) fines a company or statutory body ₦5,000,000 for awarding a contract to an unregistered person.
The three-year filing test in practice
A TCC is only as good as your filing history. For a 2026 TCC, the NRS will look at the years of assessment 2023, 2024 and 2025. Before you apply, make sure that for each of those years:
- The company income tax return was filed. PwC's May 2026 summary says returns are due within six months of the accounting year end, or 18 months after incorporation if earlier.
- The tax assessed was paid, including any additional assessment you agreed.
- VAT returns were filed monthly if the company was registered, since unfiled VAT months show as outstanding obligations.
- WHT you deducted from suppliers was remitted.
- Small companies filed even though their rate was 0%. Section 11(1) requires every company to file each year.
A company with fewer than three years of history should ask the NRS how it treats the missing years; the Act does not spell this out.
How to request it: steps
Companies request a TCC online through the NRS self-service portal. For several years that was TaxPro Max, which CITN describes as the FIRS portal for registration, filing and payment. Rev360 is reported to be replacing it, and we could not confirm from an NRS page which portal currently handles TCC requests or exactly how its screens are laid out. The usual sequence is:
- Log in to the NRS portal with the company's Tax ID and confirm your details match your CAC record.
- Check the ledger or tax history page shows each of the last three years as filed and paid. Upload any missing returns and pay outstanding balances first.
- Upload WHT credit notes you received so that tax deducted at source is credited.
- Submit the TCC request for the current year and note the request reference.
- Track it. If two weeks pass with no certificate and no written reasons, write to your tax office citing section 72(1).
- Download the certificate and check the figures for each year match your own records.
Worked example (illustrative company)
Kanem Builders Ltd wants to bid for a state contract in November 2026. Its 2023 and 2024 returns were filed and paid, but its 2025 return was filed in August, two months late, and the tax was paid in September. The NRS should now show 2025 as filed and paid, so a TCC can issue, though the late filing carried a section 101 penalty of ₦100,000 for the first month plus ₦50,000 for the second, ₦150,000 in total, which must also be paid. Had the 2025 tax still been unpaid, the TCC would show it as outstanding or be refused with reasons.
What to check first
- All three preceding years are filed and paid.
- Your Tax ID and CAC details match.
- WHT credit notes are uploaded.
- You have the contract or licence deadline in view, with at least two weeks' margin.
- Penalties from late filing are cleared.
See the first-year filing deadline and getting your WHT credit notes.
Where Pryme fits
The Compliance agent in a Pryme Business Account can keep your filing calendar and flag gaps before a tender deadline, and verifiable statements generated through VerifyDoc.ai (receipts) can support evidence of tax payments you made from the account.
Questions people ask
How long does it take to get a tax clearance certificate in Nigeria?
Section 72(1) of the Nigeria Tax Administration Act 2025 requires the tax authority to issue the TCC within two weeks of the request or give reasons for refusing.
How many years does a TCC cover?
Three years: MDAs and banks must demand a TCC for the three years immediately preceding the current year of assessment, showing profits, tax payable, tax paid and any outstanding tax for each.
Can I get a TCC if my company made no profit?
Yes, if returns were filed. The certificate can state that no tax is due. Every company must file a return each year whether or not tax is payable.
Where does a business name get a tax clearance certificate?
From the internal revenue service of the state where the owner lives, since a business name owner's income tax is administered by the state.
Sources
- Nigeria Tax Administration Act 2025 (gazette copy) · accessed Oct 2026
- PwC Worldwide Tax Summaries: Nigeria corporate tax administration (reviewed 29 May 2026) · accessed Oct 2026
- CITN: FIRS TaxPro Max solution, filing requirements and procedures · 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.