Annual Compliance in Nigeria
The annual CAC pack — every registered company, business name and incorporated trustee files an annual return after its first year, with the fee set by share capital in the CAC gazette of 29 May 2025: NGN 5,000 for a company with capital of NGN 100,000 to NGN 100,000,000, NGN 100,000 above NGN 100m to NGN 500m, NGN 150,000 above NGN 500m to NGN 1bn and NGN 200,000 above NGN 1bn; a business name pays NGN 10,000 and incorporated trustees NGN 5,000. Non-filing attracts the gazetted per-year penalty and can ultimately lead to the company being struck off. Alongside the return, audited financial statements are prepared for the year and the register of persons with significant control is kept current — the PSC declaration is made at incorporation and updated with CAC on any change.
5–20 business days
NGN
What we will need from you
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Audited financial statements for the financial year
Current particulars of directors, secretary, members and share capital
Any change in persons with significant control
Cost breakdown
Our fee and the government’s are always separate lines. Government fees are passed through at exactly what the authority charges — we add nothing to them.
| Annual return — company or Ltd/Gte with share capital of NGN 100,000 to NGN 100,000,000one line of this schedule appliesVERIFIED, CAC gazette 29 May 2025 (Annual Returns table): NGN 5,000 for the NGN 100,000 to NGN 100m capital band. | NGN 5,000Read at source on 2026-09-10 |
| Annual return — share capital above NGN 100,000,000 up to NGN 500,000,000one line of this schedule appliesVERIFIED, CAC gazette 29 May 2025 (Annual Returns table). | NGN 100,000Read at source on 2026-09-10 |
| Annual return — share capital above NGN 500,000,000 up to NGN 1,000,000,000one line of this schedule appliesVERIFIED, CAC gazette 29 May 2025 (Annual Returns table). | NGN 150,000Read at source on 2026-09-10 |
| Annual return — share capital above NGN 1,000,000,000one line of this schedule appliesVERIFIED, CAC gazette 29 May 2025 (Annual Returns table). | NGN 200,000Read at source on 2026-09-10 |
| Annual return — business nameonly if it appliesVERIFIED, CAC gazette 29 May 2025 (Annual Returns table). | NGN 10,000Read at source on 2026-09-10 |
| Annual return — incorporated trusteesonly if it appliesVERIFIED, CAC gazette 29 May 2025 (Annual Returns table). | NGN 5,000Read at source on 2026-09-10 |
| Annual Report of an exempted foreign companyonly if it appliesVERIFIED, CAC gazette 29 May 2025 (Foreign Companies table, item 2): NGN 100,000, payable by a foreign company operating under a Notice of Exemption rather than through an incorporated Nigerian company. | NGN 100,000Read at source on 2026-09-10 |
| Late-filing penalty (annual returns)only if it applies | Confirmed before payment |
| Comriq professional fee | Fixed fee within 1 business day |
These are the authority’s published lines. Which of them apply depends on your filing — a schedule by headcount, capital or entity type is one line, not all of them — and the applicable line is confirmed before payment, at cost.
How it runs
You will see these exact stages update in your client portal as we progress.
Accounts Prepared
Financial statements for the year prepared and, where the company is not audit-exempt, audited.
CAC Annual Return Filed
The annual return is filed with CAC and the gazetted fee for the company's share-capital band is paid.
PSC Register Updated
The register of persons with significant control is reviewed and any change is notified to CAC.
Ready to start?
This one is priced to your situation — most of what we do needs a local filing agent, so we scope it rather than guess. Tell us the specifics and we come back with a fixed quote and a confirmed timeline, within one business day.
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Verified September 2026
Requirements and statutory fees are set by Corporate Affairs Commission (CAC) — annual returns and the PSC register and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.