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The short answer
A tax clearance certificate (TCC) from the FCT Internal Revenue Service confirms you have met your tax obligations, usually for the three preceding years. You apply with an endorsed application, an annual income declaration (Form A) and a three-year income declaration with evidence; the law says the authority should issue it within two weeks or give reasons for refusing.
For many Abuja residents, a tax clearance certificate stopped being a paper only contractors needed in October 2023. The FCT Minister approved rules requiring commercial banks, federal ministries, departments and agencies, and FCT agencies to demand and verify a TCC before providing services to individuals and organisations in the FCT. Since then, more people have been asked for one when dealing with institutions in the territory. This guide explains what it is and how to get one.
What a TCC is
A TCC confirms that an individual or business has met its legal tax obligations, usually over the three years before the current one. For an employee, income tax is normally deducted by the employer through PAYE, which the FCT-IRS lists as due at the end of every month. The TCC brings that history together in one document.
Who is likely to ask for one
- Banks operating in the FCT, for some services, under the 2023 rules.
- Federal ministries, departments and agencies, and FCT secretariats and agencies.
- Institutions dealing with contracts, licences or land-related transactions in the FCT.
- Employers or organisations that require evidence of tax compliance for appointments.
The 2023 announcement did not list exact services, so ask the institution what it needs before you apply. Institutions that fail to demand or verify a TCC were made liable to a ₦5 million fine, three years' imprisonment, or both, which is why some are strict about it.
What you need to apply
- A Tax Identification Number (TIN). The FCT-IRS website links individual TIN registration to the Joint Tax Board portal, and lets you find or verify an existing TIN.
- A TCC application endorsed by you as the taxpayer. The FCT-IRS publishes an individual TCC application form.
- Form A, your annual income declaration, completed and signed.
- A three-year income declaration covering the period the TCC will confirm.
- Evidence of income: payslips, PAYE deduction records from your employer, and for self-employed people, records of business income. Benefits in kind must be declared and verified.
- Bank statements if requested. FCT officials have said they may ask for these to confirm the tax actually due.
How long it should take, and what it should cost
Under section 85 of the Personal Income Tax Act, the tax authority should issue a TCC within two weeks of a request, or give reasons for refusing it. The FCT-IRS website states its services are rendered free of charge and that no processing fee or service charge is allowed, and invites reports of any contravention to the Office of the Executive Chairman. Any tax you owe is paid through official channels; the website lists Remita, Quickteller and eTranzact, and has a guide to generating a remita retrieval reference (RRR) for bank payment.
| Step | Where | Typical evidence |
|---|---|---|
| Get or confirm TIN | FCT-IRS site via JTB portal | NIN, personal details |
| Register on the self-service portal | FCT-IRS taxpayer portal | TIN, email, phone |
| Submit application and declarations | Portal or FCT-IRS office | Form A, three-year declaration, payslips |
| Settle any outstanding tax | Remita, Quickteller or eTranzact | Assessment, RRR |
| Collect the e-TCC | Portal | Application reference |
Checking a TCC is real
The FCT-IRS introduced an electronic TCC with a QR code to reduce forgery, and its website provides a TCC verification service. Under the 2023 rules, institutions must verify a certificate with the issuing authority rather than accept it at face value. Providing false information to obtain a TCC, including forgery or falsification, carries a fine of ₦50,000 plus twice the tax payable, three years' imprisonment, or both.
The FCT-IRS head office is listed at 3 Abriba Close, Area 7, Garki, and its call centre at 0700 220 0002. Use the official website for current office locations, since the Wuse tax office has moved.
Worked example: a salaried worker in Utako
Example only. Halima, a salaried accountant living in Utako, is asked for a TCC by an FCT agency. She gathers three years of payslips and asks HR for a letter confirming PAYE remitted. She checks her TIN on the FCT-IRS site, registers on the portal, submits the declarations, and collects the e-TCC. She keeps a copy with her payslips for next time. If she had switched employers in that period, she would have asked each employer for its PAYE records, which is the most common cause of delay. For how PAYE is worked out, see Nigeria PAYE tax bands for 2026, and for the related relief on rent, rent relief in Nigeria.
Where Pryme fits
If the FCT-IRS or an institution asks for bank statements, you can generate a verifiable statement from your Pryme account through Pryme's partnership with VerifyDoc.ai. The recipient can check it is genuine and unaltered, and you choose the period it covers. Your Personal Assistant can remind you before the FCT-IRS annual returns date, which its website lists as on or before 31 March. For banking in the FCT more generally, see opening a bank account after moving to Abuja.
Questions people ask
How long does it take to get a tax clearance certificate in Abuja?
The law says the tax authority should issue a TCC within two weeks of a request, or give reasons for refusal. Gather payslips and declarations first to avoid delay.
How much does an FCT-IRS tax clearance certificate cost?
The FCT-IRS says its services are free of charge and no processing fee is allowed. You pay only any tax actually owed, through official channels.
How do I verify an FCT tax clearance certificate?
Use the TCC verification service on the FCT-IRS website. The electronic TCC carries a QR code to help check it.
Do Abuja banks need my tax clearance certificate?
FCT rules approved in 2023 require banks in the FCT to demand and verify a TCC before providing some services. Ask your bank what applies.
Sources
- FCT Internal Revenue Service (FCT-IRS) · accessed Oct 2026
- FCT-IRS: Electronic tax clearance certificate introduced to check forgery · accessed Oct 2026
- BusinessDay: Wike directs banks, MDAs to stop providing services without tax clearance (Oct 2023) · accessed Oct 2026
- FCT-IRS: Individual Tax Clearance Certificate application form (PDF) · 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.