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Company registration in Nigeria

A Nigerian private limited company is incorporated online with the CAC by reserving a name, filing the memorandum and articles with the statutory forms and paying a fee scaled to share capital. Foreign-owned companies must then register with NIPC and obtain a business permit from the Ministry of Interior before trading, a second layer many founders discover only after incorporation.

Checked against official sources on September 27, 2026
Gov. filing fee
NGN 10,000
Registration time
Not stated
Corporate tax
Not stated
Local director
Unclear
Remote setup
Possible
Visit, notary or lawyer
Not required
Local director
Unclear
Registered address
Unclear
Minimum capital
Not stated
Yearly upkeep
N5,000 a year
EU member
No
IWG business address
22 centresfrom $30/mo

What the registry requires

Company typePrivate company limited by shares (CAMA 2020)
RegistryCorporate Affairs Commission (CAC)
Government filing feeNGN 10,000 — Gazetted CAC schedule (S.I. 6 of 2025, effective 29 May 2025): incorporation of a private company N10,000 for every N1,000,000 of share capital or part thereof; name reservation N1,000; same-day post-incorporation filing N30,000 extra.
Registration timeCAC pages were blocked (403); no official processing time read. NIPC separately targets its own investor registration within 48 working hours.
Resident directorCAC FAQ on director requirements was unreachable (403).
Visit, notary or lawyerCAC operates the online Company Registration Portal (CRP); CAC extracts describe filing memorandum and articles with statutory forms online.
Registered addressRegistered-address rule not readable on a reachable CAC page.
Minimum capitalNot stated
Corporate taxFIRS/NRS sites returned bot-protection pages; no official rate page could be read.
Every yearAnnual return N5,000 for share capital N100,000-N100M; N100,000 above N100M-N500M; N150,000 to N1bn; N200,000 above (2025 gazette). Late-filing penalty N2,000 one-off for a private company other than small.

What it costs

Government filing fee
NGN 10,000

Gazetted CAC schedule (S.I. 6 of 2025, effective 29 May 2025): incorporation of a private company N10,000 for every N1,000,000 of share capital or part thereof; name reservation N1,000; same-day post-incorporation filing N30,000 extra.

Every year
N5,000 a year

Annual return N5,000 for share capital N100,000-N100M; N100,000 above N100M-N500M; N150,000 to N1bn; N200,000 above (2025 gazette). Late-filing penalty N2,000 one-off for a private company other than small.

Not included
Provider fees

Registered agent or address, notary fees, accounting and bank onboarding vary by provider — ask for a quote in the request form.

How to register a company in Nigeria, step by step

  1. Reserve the company name on the CAC portal.
  2. Prepare the memorandum and articles of association and the statutory incorporation forms.
  3. Pay stamp duty and the CAC filing fee (N10,000 per N1,000,000 of share capital).
  4. Submit the application online and collect the certificate of incorporation.
  5. Register the company with NIPC (N150,000 processing fee, targeted within 48 working hours).
  6. Apply for a business permit from the Federal Ministry of Interior and, if hiring foreigners, an expatriate quota.

Corporate tax in Nigeria

Not stated. FIRS/NRS sites returned bot-protection pages; no official rate page could be read.

Rates are the headline figures published by the tax authority; your effective rate depends on residence, activity and treaties. This is not tax advice.

Common mistakes

  • Stopping at CAC incorporation and trading without NIPC registration and a business permit.
  • Setting share capital without checking foreign-participation capital rules with CAC first.
  • Missing the annual return, which triggers per-officer penalties under the 2025 schedule.

Compare Nigeria with alternatives

Company registration requirements by jurisdiction, sortable
Yearly upkeep
NigeriaPrivate limited
NGN 10,000Not statedNot statedUnclearNot requiredUnclearN5,000 a year
DZD 4,0002-3 weeks26% (19-26%)ConditionalNotaryRequiredNot stated
EGP 2501 business dayNot statedUnclearDependsUnclearNot stated
GhanaPrivate limited
GHS 585Not stated25%Resident directorDependsRequiredGHS 175 a year
4 of 4 · official sources, checked September 27, 2026. Government fees only; agent and address costs are extra.≈ USD at ECB reference rates of September 25, 2026.

Nearest by region and government fee. All 83 jurisdictions in one table · take the quiz.

Sources

  • Gazetted fee schedule: N10,000 per N1,000,000 share capital; name reservation N1,000; annual returns by capital band — news.cac.gov.ng, checked September 27, 2026
  • Incorporation requirements: name reservation, stamp duty, memorandum and articles, filing fee; 25% paid-up rule — cac.gov.ng, checked September 27, 2026 (search extract)
  • NIPC registration after CAC incorporation; business permit from Ministry of Interior; N150,000; 48 hours — nipc.gov.ng, checked September 27, 2026
  • OSIC: CAC fees payable directly to CAC; 17 co-located agencies — nipc.gov.ng, checked September 27, 2026
Business address · IWG · VirtualOffice

A business address in Nigeria

Every company needs an address. Through our VirtualOffice catalogue you can take a business address in a Regus, Spaces or HQ centre in Nigeria and use it for the registration file, correspondence and clients.

Whether the registry accepts it as the registered office is not stated; confirm with the provider before relying on it.

22IWG centres
4cities
$30from, per month
Addresses in Nigeria
FAQ · 4 questions

Frequently asked questions

The government filing fee is NGN 10,000. Agent, address and professional fees come on top and vary by provider. Yearly upkeep: N5,000 a year.

The registry does not publish a standard processing time. A licensed provider will give a realistic date for your file.

The registry does not state a residency rule; confirm it with a licensed provider before you start. No visit is required.

The registry does not say. Ask the provider to confirm the registry accepts the address before you pay.