Tax (NRS)
How to get a FIRS Tax Clearance Certificate online.
How to get a FIRS tax clearance certificate online in 2026: what the NRS checks first, applying on Rev360, how long it takes and what to do if rejected.
The Nigeria Revenue Service (NRS), formerly FIRS, issues the tax clearance certificate (TCC) that Nigerian companies use to prove three years of tax compliance. Most people still call it the FIRS TCC. It is requested for federal tenders, employee visa applications, certain corporate accounts, and large supplier contracts.
The application itself is small. The work happens before you apply: making sure the last three years of CIT, VAT and WHT are clean.
This guide walks through the actual sequence: what to check, what to file first, how to apply, and how long to expect.
Before you apply: clean the last three years
A TCC covers the three years of assessment before the current year, so the NRS only issues one when those years are filed and assessed. If you are missing one CIT return or one monthly VAT return, the application will be returned. This is the usual reason a TCC application gets bounced.
Run this check first:
- Three years of audited or management accounts filed with the NRS.
- Three years of Companies Income Tax (CIT) returns submitted and assessed.
- Monthly VAT returns filed for every month in the last 36 months (or nil returns where there were no sales).
- Withholding tax (WHT) returns filed and remitted.
- Any tax liabilities settled. Outstanding balances stop the TCC at the assessment stage.
Step-by-step: applying for the TCC
Once your tax position is clean, the application itself is mechanical. You can apply yourself on Rev360 (selfservice.nrs.gov.ng), the NRS portal that replaced TaxPro Max on 30 Apr 2026. Or use a filing service like Docufy, where a vetted partner firm files it for you.
If you used TaxPro Max, your account moved to Rev360 automatically, with login details sent by email. Our NRS tax guides cover Rev360 logins and the new Tax ID.
1. Find your Tax ID
You need your company’s Tax ID. Old TINs were replaced by the new Tax ID from 1 Jan 2026. If you do not have it to hand, look it up on taxid.nrs.gov.ng with the organisation type and CAC registration number.
2. Pull the assessment notices
The TCC application requires the latest CIT assessment notice. If you have one from your accountant, attach it. If not, ask the NRS tax office that handles your file for a copy.
3. Submit the TCC application
The TCC request itself is short: your Tax ID, the period you need and your contact details. On Docufy you upload your authorisation letter, Tax ID or TIN certificate, CIT and VAT acknowledgements and audited financials from your phone. Docufy prepares the application and a vetted partner firm files it.
4. Wait for the issue
The NRS sets the pace, and clean files move fastest. The law gives it two weeks from the request to issue a TCC, or give reasons for refusing, once it is satisfied the tax has been paid. If the NRS spots a gap, the application is returned with a note: fix the gap and re-apply. On Docufy, the page for this filing shows the target time in business days before you start.
How long is a TCC valid?
A TCC covers the most recent three financial years and usually expires on 31 December of the year of issue. So a TCC issued in March 2026 expires on 31 December 2026. Tenders ask for certificates valid until 31 December of the bidding year, so most companies that need a TCC need a new one every year.
Plan the renewal for November or December rather than waiting for January, when many companies apply at once. The compliance deadline calendar marks the day tender certificates lapse each year.
What to do if your application is rejected
Rejections usually come down to one of three things: a missed return, an outstanding tax balance, or a Tax ID mismatch with the CAC record. The rejection notice will say which.
- Missed return: file the missing year, wait for the assessment, then re-apply for the TCC.
- Outstanding balance: settle, request the receipt acknowledgement, then re-apply.
- Tax ID mismatch: usually a CAC record difference (directors, address). File a CAC update first, then return to the NRS.
Cost
The NRS does not charge a fee for the TCC itself. The cost is in three places: any unpaid tax liabilities discovered during the readiness check, accounts preparation if you do not have audited or signed accounts, and the service fee if you use a filing service.
On Docufy there is no government fee on this filing: you pay our service fee plus VAT on it, shown before you pay on the tax clearance certificate page.
Questions
Frequently asked.
How much does a FIRS TCC cost in 2026?
The NRS (formerly FIRS) does not charge a fee for the TCC itself. What you pay is for any tax catch-up needed and for the service fee if you use a filing service. Outstanding tax liabilities are separate and must be settled before issue.
How long does it take to get a TCC?
The NRS sets the pace. Applications move fastest when the last three years of CIT, VAT and WHT are clean, and the biggest delay is usually a missed return discovered during the readiness check. On Docufy, the page for this filing shows the target time in business days before you start.
Do I need three years of audited accounts?
You need accounts for each year the TCC covers. They do not always have to be audited: with its tax return, a small company may file a statement of accounts attested to by the company instead of audited financial statements.
Can a sole proprietor get a TCC?
Yes. Personal income tax (PIT) clearance is issued by your state revenue board, not the NRS. The principle is the same: three years of clean filings before the certificate is issued.
Is the TCC the same as a tax compliance certificate from a state revenue service?
No. The NRS issues the TCC for federal taxes (CIT, VAT, WHT). LIRS, FCT-IRS and other state boards issue their own clearance certificates for personal income tax. Federal tenders typically ask for both.
Sources
- What is a Tax Identification Number (Tax ID)?
- Nigeria Tax Administration Act, 2025 (Act No. 5), certified text edited for 2026 — National Assembly of Nigeria
- Rev360 just replaced TaxPro Max — Sedah Advisory
- REV 360: Nigeria's new digital tax platform — Forvis Mazars
- Step-By-Step Guide On How To Retrieve Tax ID Online Using NIN, CAC – JTB - TVC News
- Joint Revenue Board says Nigeria's tax ID portal will go live on January 1 - TheCable
- Over 600,000 Onboarded As NRS Unveils Rev360 Platform To Advance Tax Administration
- FCTA invitation to tender (Sept 2026) — Naija Business
Fees and rules last checked 27 Sep 2026. The agency that issues the document has the final word. See our editorial policy.
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