To get a tax clearance certificate in Nigeria in 2026, file every return for the last three years of assessment, pay all assessed tax, penalties and interest, match your tax profile to your CAC records, then apply to the tax authority. Section 72 of the Nigeria Tax Administration Act 2025 gives the authority two weeks to issue the certificate or tell you why it will not.
A tax clearance certificate (TCC) is the document that banks, ministries and procurement offices ask for before they deal with you. One missing return or one unvalidated withholding tax credit can hold it up. That usually happens when a bid or loan deadline is already close.
What does the law say about a tax clearance certificate?
Section 72(1) requires the tax authority to issue the certificate within two weeks of your demand, once it is satisfied that your tax has been paid or that none is due. If it refuses, it must give reasons.
Section 72(3) fixes what the certificate shows: your total profits or chargeable income, tax payable, tax paid, and tax outstanding, or a statement that no tax is due. Section 72(2) tells ministries, departments, agencies and commercial banks to demand a certificate covering the three years immediately before the current year of assessment.
Three years is the number to remember. A gap in one of them stops the whole application.
When do you need a tax clearance certificate?
Section 72(4) lists six applications that call for one:
Property and building: a certificate of occupancy, and approval of building plans.
Government work: an award of a contract by government or its agencies.
Licences: firearms, import and export, and trade licences.
Commercial banks are named in section 72(2) as well, so expect the request whenever you deal with one on a facility or a new account.
How do you get a tax clearance certificate? Six steps
Step 1: check your taxpayer profile. The name, address and registration details on your tax record should match your CAC records. A mismatch is cheap to fix early and slow to fix in the middle of an application.
Step 2: list the three years. For an application in 2026 the preceding three years point to 2023, 2024 and 2025. Confirm the exact years with your adviser before you start.
Step 3: file what is missing. That includes nil returns. Company income tax returns are due within six months after your year end, and PwC's Worldwide Tax Summaries reports a late-filing penalty of NGN 100,000 for the first month and NGN 50,000 for each month after. VAT returns are due by the 21st of the following month.
Step 4: clear what you owe. A late payment attracts a 10% penalty plus interest, according to the same PwC summary. Settle the balance, penalties and interest, and keep the payment evidence in one folder.
Step 5: reconcile your withholding tax credits. Section 72(5) says you cannot be refused a certificate if you show that tax was deducted at source for a year in the period, provided any remaining balance is paid. The key word is show. A credit note you cannot prove is not a credit. Our guides on why a certificate gets delayed and on claiming a withholding tax credit cover this step in detail.
Step 6: apply and diarise day 14. Apply to the authority that handles your tax: the NRS for companies, and your state internal revenue service for individuals. Note the date. If nothing arrives within two weeks, write and ask for the certificate or the reasons for refusal, as section 72(1) entitles you to.
What this means for your business
Contractors, importers and anyone seeking a bank facility should treat the certificate as a standing item, not a last-minute errand. The three-year window means a mistake from 2023 can block a 2026 tender.
Build a short routine. Each quarter, confirm that returns are filed, payments are matched to assessments, and withholding tax credits are validated. Start a formal application at least a month before the bid, licence or facility date. That leaves room for one round of queries.
If a bank or agency asks for the certificate and you have an open dispute on a past year, say so early and bring the objection papers. Our 30-day guide to objecting to an NRS assessment shows the order of steps.
FAQ
How long does the NRS take to issue a tax clearance certificate? Section 72(1) of the Nigeria Tax Administration Act 2025 sets two weeks from your demand. Within that time the authority must either issue the certificate or give you its reasons for refusing.
Can I get a certificate if I still owe tax? The certificate must state any tax outstanding, so the balance will show. The authority issues when satisfied that tax is paid or none is due, so clear the balance first.
Does my company need one if nobody has asked for it? Not by itself. The duty to demand it falls on ministries, departments, agencies and commercial banks under section 72(2). If a counterparty asks, you need it, and the three-year history behind it takes time to put right.
Sources: Nigeria Tax Administration Act 2025, section 72; PwC Worldwide Tax Summaries, Nigeria corporate tax administration.
Need a tax clearance certificate for a bid, a licence or a bank facility? Contact VOG Global Consult at vog.global or visit us in Area 10, Garki, Abuja. We will review your returns, payments and withholding tax credits before you apply.