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The short answer
A tax clearance certificate (TCC) proves you have filed returns and paid tax, traditionally for the three years before the year of issue. Government contracts, government loans and grants, licences, land registration and some bank facilities ask for it, and it is valid for one year from issue. Companies get theirs from the NRS; individuals from their state tax authority.
What a tax clearance certificate proves
A tax clearance certificate (TCC) is a document issued by a tax authority confirming that a person or company is registered, has filed its returns and has paid the tax assessed, or has no tax due, for the period it covers. It is not a receipt for one payment and it is not a TIN. It is a summary of your standing, used by others who want proof that they are not dealing with a tax defaulter.
Two levels of government issue it. Companies obtain theirs from the federal tax authority, now the Nigeria Revenue Service (NRS), which replaced the Federal Inland Revenue Service (FIRS) and collects company income tax and VAT. Individuals usually obtain theirs from the state internal revenue service of the state where they are resident, such as the Lagos State Internal Revenue Service (LIRS). See our separate guides to the company TCC from NRS and the Lagos TCC from LIRS for how to apply.
Who asks for a TCC, and why
A March 2025 guide by Firmus Advisory, published on Mondaq, lists the transactions where a TCC is typically demanded. State land agencies and lenders add their own requirements. The table brings these together; the requirement in any single case is set by the body asking.
| Who asks | When | What they are checking |
|---|---|---|
| Government ministries, departments and agencies | Bidding for or being paid on public contracts | That a supplier is tax compliant before public money is paid |
| Government lenders and grant schemes | Applying for government loans and grants | Compliance as a condition of support; the Bank of Agriculture lists tax clearance among its SME loan requirements |
| Licensing bodies | Obtaining licences and permits | Good standing before a licence is issued or renewed |
| State land registries | Certificate of occupancy, property registration and consent | Edo State's EdoGIS guideline asks for proof of personal income tax or a TCC when registering property |
| Agencies selling subsidised goods or services | Accessing subsidised government goods | That the beneficiary is compliant |
| Commercial banks | Some loans and corporate facilities | Part of credit and compliance checks; requirements vary by bank |
Visa and immigration checklists sometimes ask applicants for evidence of tax paid, and some employers ask senior hires for a TCC. Requirements differ by embassy and employer, so check the current checklist rather than assume a TCC is needed. Where it is not listed, payslips, a verifiable bank statement or your tax assessment may be what is wanted.
The three-year rule
A Nigerian TCC has traditionally covered the three years before the year of issue: to get one, you show that returns were filed and tax paid for each of the preceding three years. The Mondaq guide describes the condition as returns filed typically for the past three years, plus registration and full payment of the tax due. It also states that a TCC is valid for one year from the date of issue, which is why contracting agencies ask for the current one.
Two consequences follow. First, a new company or a person who has only just started earning may not have three years of history; tax authorities usually handle this by covering the years that exist, and you should ask what they will issue. Second, gaps hurt: one missing year of returns can hold up a certificate even if the other years are clean.
Worked example
Example: a contractor applies in March 2026 for a state contract that asks for a TCC. The certificate it receives covers 2023, 2024 and 2025. Because it is valid for one year from issue, a TCC issued on 10 March 2026 should be accepted until 9 March 2027; a TCC issued in 2025 would be out of date for a 2026 tender that asks for a current certificate.
Getting a TCC: what to check first
- Confirm which authority issues yours: NRS for a company, the state internal revenue service for an individual.
- Check your returns for each of the last three years are filed and any assessment is paid.
- Use the self-service channel. FIRS operated an online TCC portal (tcc.firs.gov.ng), and the Mondaq guide says online applications that pass checks are issued immediately; the NRS has been moving services to new platforms, so confirm the current link on nrs.gov.ng.
- For a manual application, expect to submit your TIN, copies of returns and proof of payment; the Mondaq guide says manual processing can take a few weeks.
- Ask the requesting body which version it accepts (printed, emailed or verified online).
Where Pryme fits
A TCC rests on clean records. Business customers can use the Finance agent to prepare reconciliations and summaries for their accountant, and any customer can generate a verifiable statement through the VerifyDoc.ai partnership on receipts and statements when an application asks for proof of income alongside the TCC.
Questions people ask
How long is a tax clearance certificate valid in Nigeria?
One year from the date of issue, according to the Mondaq guide, which is why agencies usually ask for the current year's certificate.
What is the three-year rule for TCC?
A TCC traditionally covers the three years before the year of issue, so you need returns filed and tax paid for each of those years. Confirm the current rule with the NRS or your state tax authority.
Do I need a TCC to buy land in Nigeria?
Often for registration or a certificate of occupancy. Edo State's EdoGIS guideline, for example, asks for proof of personal income tax or a TCC.
Who issues a TCC for individuals?
The state internal revenue service of the state where you are resident, for example LIRS in Lagos. Companies get theirs from the NRS.
Sources
- Mondaq (Firmus Advisory): How to obtain a tax clearance certificate in Nigeria, 7 Mar 2025 · accessed Oct 2026
- Edo State: EdoGIS Property Registration Guideline (Individual), 2022 · accessed Oct 2026
- Bank of Agriculture: Loan requirements · 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.