Nigerians abroad ask this question often: can I actually register a company at home without flying back for it. Part of the answer is straightforward. Part of it is not something this article can confirm.
We would rather say so plainly than guess at a rule we have not verified from an official source.
The registration itself runs on an online portal
CAC's registration process runs through new Company Registration Portal (CRP), from name reservation through to your certificate. Nothing about the form itself asks where you are sitting when you fill it in.
That means the mechanical steps, reserving a name, entering director and shareholder details, paying the fee, work the same way whether you are in Lagos or London. See director and shareholder details CAC needs for what to gather from everyone involved, wherever they are based.
Name reservation and the fee are the same regardless of location
Name reservation costs ₦1,000 wherever you apply from. See CAC company name reservation: fee and validity for how long that reservation holds once approved.
Nothing in the fee schedule charges a different rate based on the applicant's location.
The incorporation fee still follows your share capital
The incorporation fee itself still follows the same rule as any other registration: ₦10,000 for every ₦1 million of share capital or part of it for a private company. See how CAC calculates your incorporation fee for the full mechanics.
Your location does not change this figure. Your share capital does.
What this article cannot confirm about foreign shareholding rules
Here is where this article has to stop short. Some countries and some sectors carry extra rules for foreign-owned companies, and Nigeria may be no different in specific cases.
This piece cannot confirm whether any such rules apply to your situation, what they would require, or which regulator beyond CAC might be involved. A corporate lawyer who handles foreign investment is the right person to ask before you register, not a general article like this one.
Do not treat the absence of a stated rule here as confirmation that none applies to you. A short paid consultation with a lawyer before you register is cheaper than unwinding a mistake afterwards.
Getting a Tax ID once the company exists
Once the company is registered, its Tax ID links to its CAC registration number, and you look it up at the tax portal rather than applying separately. This step works the same way regardless of where the company's promoters are based.
See getting a Tax ID after you register a company for that step. When you are ready to register, you can start a CAC company registration from wherever in the world you happen to be.