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The short answer
A tax clearance certificate (TCC) is demanded for things like a certificate of occupancy, building plan approval, government contracts and some licences, and it covers the three years before the current one. Under the Nigeria Tax Administration Act 2025 the tax authority must issue it within two weeks of the request or give reasons. If you are non-resident, the Nigeria Revenue Service is the authority for your tax; a Nigerian resident individual deals with their state revenue service.
When you will be asked for one
Section 72 of the Nigeria Tax Administration Act 2025 (NTAA) lists the occasions when government bodies and commercial banks demand a TCC: applications for a certificate of occupancy, approval of building plans, government contracts, firearms licences, import and export licences and trade licences, among others. The certificate requested is for the three years immediately before the current year.
For people abroad, property is the usual trigger. A Lagos guide to perfecting title published on Legal500 lists three years' tax clearance for both the assignor and the assignee among the documents for Governor's consent, so a buyer living in London or Houston can be asked for one. Some states have their own workaround: Edo State's 2022 EdoGIS property registration guideline for individuals listed a ₦100,000 diaspora development levy in lieu of a TCC. Check the current guideline for your state, since these rules are set locally and change. Our note on Governor's consent when buying from abroad covers the rest of that process.
What the certificate shows
Under section 72 the TCC discloses, for each of the last three years, your total profits or chargeable income, the tax payable, the tax paid and anything outstanding. Withholding tax that was deducted from your income counts as tax paid. Firmus Advisory notes that a TCC is valid for one year from the date of issue.
Which office issues it
- Non-resident individual
- The NTAA (section 3(1)) gives the Nigeria Revenue Service (NRS) exclusive responsibility for taxes on non-residents. Your TCC request goes to NRS.
- Resident individual
- Section 3(2) leaves tax on resident individuals with the state (or FCT) internal revenue service of the state where you live. Lagos residents use LIRS; Abuja residents use FCT-IRS.
- Nigerian company
- NRS, through its Rev360 portal. See the company TCC guide.
If you were resident in a state during part of the three-year window, for example before you emigrated, that state's records may also matter. Ask each authority for its own position before paying anything.
What must be in place first
- A Tax ID. Every taxable person must register (NTAA section 4). For individuals the Tax ID is tied to the NIN; see getting a Nigerian Tax ID from abroad.
- Returns for each of the three years. If you had Nigerian income such as rent, a return was due for each year; see whether you must file.
- Tax paid, or a written objection lodged on any disputed assessment.
- Withholding tax receipts from tenants or banks, so the deductions count towards tax paid.
Steps from abroad
- Identify the authority: NRS if you are non-resident, your state IRS if you are resident in Nigeria.
- Log in to its portal. Templars reports that NRS launched Rev360 on 30 April 2026, replacing TaxPro Max, with registration, filing, payment, refunds and TCC requests in one place. LIRS has issued e-TCCs through its eTax platform since 2023, according to KPMG, and requires an updated profile, three years' returns and assessments paid in full.
- File any missing return and pay any balance. A missing year usually blocks the certificate.
- Submit the request and note the date. The two-week clock in section 72 starts from your demand.
- Download the certificate and check your name, Tax ID and the years shown. LIRS certificates carry a unique number and a QR code or barcode that banks and agencies can validate.
If the request is refused
The authority must give reasons, which tells you what to fix. Common causes are an unfiled year, an unpaid assessment or a withholding deduction that has not been matched to your Tax ID. If you disagree with an assessment, NTAA section 41 requires a written objection within 30 days of service, stating the disputed amounts; the authority then has 90 days to respond.
Common reasons a TCC is delayed
- Name mismatch. The name on your Tax ID record should match your NIN exactly; a missing middle name or a married name used on one record and not the other causes problems.
- Withholding not matched. A tenant or bank may have deducted tax without quoting your Tax ID, so the credit sits unallocated. Send the receipts with your request.
- The wrong authority. A certificate from a state where you were not resident, or from NRS for years when you were resident in a state, may not be accepted.
- An expired certificate. A TCC is valid for one year from issue, so a certificate from last year may not satisfy a land registry this year.
Using a tax agent in Nigeria
Many people abroad ask a Nigerian tax practitioner to handle the request. Section 33(3) of the NTAA says a return is valid only if it is filed by the taxpayer or by an accredited tax agent, so check your agent's accreditation, and give them access through the portal's own role settings rather than sharing your password. Ask for copies of everything filed in your name.
Where Pryme fits
Tax and property fees can be paid from a Pryme multicurrency account in naira, with GBP, USD or EUR converted through Swap at a rate shown before you approve. Keep the payment receipts; Pryme can issue verifiable receipts through VerifyDoc.ai if an office questions a payment.
Questions people ask
Can I get a Nigerian tax clearance certificate while living abroad?
Yes, if your returns for the three years are filed and the tax paid. Requests go through the authority's portal, so you do not need to visit an office.
Who issues a TCC to a Nigerian living abroad?
Under the NTAA 2025, tax on non-residents is administered by the Nigeria Revenue Service. Resident individuals use their state IRS.
How long does a TCC take?
Section 72 of the NTAA 2025 says it must be issued within two weeks of the request, or reasons given for refusing it.
How long is a tax clearance certificate valid?
Firmus Advisory notes it is valid for one year from issue, and it covers the three years before the current year.
Sources
- Nigeria Tax Administration Act 2025 (gazette copy) · accessed Oct 2026
- Templars: From TaxPro Max to Rev360 (client alert, May 2026) · accessed Oct 2026
- KPMG Nigeria: LIRS introduces new process for obtaining tax clearance certificates (Apr 2023) · accessed Oct 2026
- Mondaq (Firmus Advisory): How to obtain a tax clearance certificate in Nigeria · accessed Oct 2026
- Legal500: Perfecting title in Lagos · accessed Oct 2026
- EdoGIS Property Registration Guideline (Individual), 2022 · 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.