Tax Registration in Nigeria
Registration of the company with FIRS — the Tax Identification Number is issued through FIRS on incorporation, after which the company is registered for Companies Income Tax and, where it makes taxable supplies, for VAT at the standard rate of 7.5%. Under the Nigeria Tax Act 2025 (signed 26 June 2025, effective 1 January 2026) CIT is a two-tier system: 0% for a small company (turnover of NGN 50,000,000 or less AND fixed assets of NGN 250,000,000 or less) and 30% for every other company, with a 4% Development Levy on assessable profits from which small and non-resident companies are exempt. There is no intermediate 20% band under the new Act. Employers separately register for PAYE with the State Internal Revenue Service of the employee's state of residence — PAYE is a state tax, not a FIRS one.
5–15 business days
NGN
What we will need from you
Upload these once. They are stored encrypted and reused across every service you buy from us.
CAC Certificate of Incorporation and status report
Memorandum and Articles of Association
Director and shareholder details and identification
Business activity, registered address and expected turnover
Turnover drives both the CIT tier and VAT registration.
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.
| FIRS TIN / CIT and VAT registration fee | Confirmed before payment |
| Comriq professional fee | Fixed fee within 1 business day |
How it runs
You will see these exact stages update in your client portal as we progress.
TIN Confirmed
The Tax Identification Number issued through FIRS on incorporation is confirmed and the company's FIRS profile activated.
Companies Income Tax Registered
The company is registered for CIT, with its accounting year-end and small-company status (turnover of NGN 50m or less and fixed assets of NGN 250m or less) established.
VAT Registered
Where the company makes taxable supplies it is registered for VAT at the standard 7.5% rate and enrolled for monthly returns.
State PAYE Registered
Where there are employees, the employer registers for PAYE with the State Internal Revenue Service of the employees' state of residence.
Indicative guidance — confirmed before payment
Requirements and statutory fees are set by Federal Inland Revenue Service / Nigeria Revenue Service (FIRS) — TIN, CIT and VAT registration and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.