Companies (CAC)
How much is CAC annual return in 2026?
A clear breakdown of CAC annual return costs in 2026 — by company type, by years overdue, with penalties and a worked example. Plus how to file without queuing.
Every limited company, business name and incorporated trustee in Nigeria pays an annual return to the Corporate Affairs Commission (CAC). The fee is small for an up-to-date company. It can grow ten-fold for a company that has not filed in years. The bands change occasionally; in 2026 they look like this.
This guide covers the headline cost, the late-filing penalty structure, and the situations where the bill is bigger than people expect. If you just want to file, the fastest path is the catalog page below.
The headline numbers
For an up-to-date private limited company (Ltd), the CAC annual return fee in 2026 sits in the low five figures of naira. The exact amount depends on share capital — the smaller the capital, the cheaper the return. A typical SME with N1m–N10m authorised share capital pays a base fee in the N3,000–N5,000 range, plus a small filing levy.
For a registered business name (BN), the fee is even smaller — typically under N3,000 — because the BN does not have share capital and the CAC charges a flat amount.
Incorporated trustees (IT) pay slightly more than BNs and slightly less than Ltds. The exact number is published on the CAC fee schedule and updates from time to time.
Late-filing penalty: this is the part that hurts
The base fee is small. The penalty for late filing is what catches most companies out. CAC charges a per-officer penalty for every year the return is late. So a private limited company with three directors that has not filed for four years is paying:
- Four years × base fee (one per missed year).
- Four years × per-officer penalty × number of officers (counted across each missed year).
- A reinstatement fee if the company has been struck off the register.
A worked example
A small private limited company with two directors that last filed in 2022 owes the 2023, 2024 and 2025 returns at end of 2026. The base fee for each year is roughly N5,000. The per-officer penalty per year is in the order of N5,000 per director. Total bill before any reinstatement fee:
- 3 missed years × N5,000 base = N15,000
- 3 missed years × 2 directors × N5,000 penalty = N30,000
- Total: ~N45,000
When the bill is bigger than the table suggests
A few situations push the cost higher than a quick reading of the fee schedule:
- High share-capital companies pay a higher base fee — banking, insurance, and large industrial companies most commonly hit this.
- Companies with many directors multiply the per-officer penalty quickly.
- Companies that have changed directors mid-cycle without filing CAC 7A first must clean up the directors list before the annual return is accepted.
- Companies that have been declared inactive face a reinstatement filing on top of the back-returns.
What about service fees if I use a filing platform?
Government fees are pass-through on Docufy — we charge them at exactly the published CAC rate, with no markup. Our service fee is a fixed amount published at the point of purchase, covering drafting, filing, monitoring, and the verified PDF in your vault.
You will see every line itemised before you pay. There is no version of this where a tout charges less than the CAC + a transparent service fee, because the CAC fee is the same for everyone.
How long does the filing take?
A clean, up-to-date annual return typically clears the CAC in 24–72 hours. A multi-year catch-up takes longer because each year is filed sequentially and the agency processes each in turn — usually 5–10 business days end-to-end. Docufy publishes a 5-business-day SLA on this filing and hits it on 90%+ of returns.
Frequently asked.
How much is CAC annual return for a small company in 2026?
A typical up-to-date small private limited company (N1m–N10m share capital, no directors changes mid-year) pays a base fee plus a small filing levy — usually under N10,000 in total before any service fee. Late penalties accrue per year per officer and can double or triple this for multi-year catch-ups.
Do business names (BN) pay annual returns?
Yes. The fee is smaller — typically under N3,000 — because BNs do not have share capital. The penalty for late filing applies the same way.
What happens if I have not filed for several years?
The CAC charges a penalty per officer per missed year, on top of the base fee for each year. We file each missed year sequentially with the CAC. There is no shortcut to skip late penalties.
Is the CAC annual return the same as a tax return?
No. The CAC annual return tells the Corporate Affairs Commission that your company still exists, who its directors are, and where it is located. The tax return goes to FIRS (CIT) or your state revenue board. They are separate filings with separate deadlines.
Can I file the annual return myself without a lawyer?
Yes — for a private limited company with no changes since the last filing, this is straightforward. For BNs and ITs, even more so. A lawyer is only needed when your articles of association are unusual or you are reinstating after a strike-off.
Ready to file your cac annual return?
Verified PDF in your encrypted vault — typically in 5 business days.
Keep reading