Tax (FIRS)
How to get a FIRS Tax Clearance Certificate online.
A practical step-by-step guide to applying for the FIRS Tax Clearance Certificate (TCC) online — what to file before you apply, how long it takes, and what to do if rejected.
The FIRS Tax Clearance Certificate (TCC) is the document Nigerian companies use to prove three years of tax compliance. 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
FIRS only issues a TCC when the last three financial years are filed and assessed. If you are missing one CIT return or one quarter of VAT, the application will be returned. This is the single most common reason a TCC application gets bounced.
Run this check first:
- Three years of audited / management accounts filed at FIRS.
- 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. Either through the FIRS portal yourself, or via an authorised filing agent like Docufy.
1. Confirm your TIN
You need your Tax Identification Number (TIN). If you do not have it to hand, FIRS allows lookup by RC number from the joint TIN registration system.
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, FIRS can re-issue from your file — there is no charge for re-issue.
3. Submit the TCC application
On the FIRS portal, the TCC form is short — TIN, period requested, contact information. Authorised agents file in bulk via a different channel; the data captured is identical.
4. Wait for the issue
Issue time is typically 5–10 business days for clean files. If FIRS spots a gap, the application is returned with a note — fix the gap, re-apply.
How long is a TCC valid?
A FIRS TCC covers the most recent three financial years and is dated to expire on 31 December of the year of issue. So a TCC issued in March 2026 expires 31 December 2026. Renewal is annual — most companies that need a TCC will need a new one every year.
Plan for the renewal in November / December rather than waiting for January, when the FIRS queue is at its longest.
What to do if your application is rejected
Rejections almost always come down to one of three things: a missed return, an outstanding tax balance, or a TIN 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.
- TIN mismatch: usually a CAC record difference (directors, address). File a CAC update first, then return to FIRS.
Cost
There is no FIRS-charged 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 agent. Docufy publishes a fixed service fee at the point of purchase; we never mark up government fees because there are none on this filing.
Frequently asked.
How much does a FIRS TCC cost in 2026?
There is no FIRS-charged 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 agent. Outstanding tax liabilities are separate and must be settled before issue.
How long does it take to get a TCC?
Most TCCs issue in 5–10 business days when the last three years of CIT, VAT and WHT are clean. The biggest delay is usually a missed return discovered during the readiness check.
Do I need three years of audited accounts?
You need three years of accounts. Whether they must be audited depends on your turnover and your CAC obligations — many SMEs file management-account TCCs successfully.
Can a sole proprietor get a TCC?
Yes. Personal income tax (PIT) clearance is issued by your state revenue board, not FIRS. 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. FIRS issues 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.
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