Tax (FIRS)
How to renew your FIRS Tax Clearance Certificate.
The TCC expires every 31 December. A practical guide to renewing your FIRS Tax Clearance Certificate — when to start, what to file first, and timelines.
A FIRS Tax Clearance Certificate (TCC) is not a permanent document. It covers the most recent three financial years and is dated to expire on 31 December of the year it was issued. So a TCC issued in March 2026 expires 31 December 2026 — and almost every company that needs one will need a fresh one each year.
Renewal is the same mechanical application as a first TCC, but the readiness work is what determines whether it clears in a week or drags into the new year. This guide is about timing the renewal so you are never caught with an expired TCC during a tender window.
Why TCCs expire and when to renew
Because the TCC certifies a rolling three-year tax position, FIRS resets it annually. The certificate carries a 31 December expiry regardless of the issue month. The mistake companies make is treating it like a one-off — they apply in January when they need it for a tender, and join the longest queue of the year behind everyone else who waited.
Renew in November or December, before the year-end rush. A TCC for the next cycle issued in December lets you start January with valid clearance in hand.
Clean the most recent year first
A renewal still requires the last three years filed and assessed. Since a year has rolled over since your last TCC, that means the newest financial year must now be filed before FIRS will renew. Run this check:
- The most recent financial year — CIT return filed and assessed.
- VAT returns filed for every month of the new year (nil returns where there were no sales).
- WHT returns filed and remitted.
- No outstanding tax balance — an unpaid liability stops the renewal at assessment.
- Accounts for the new year prepared (audited or signed management accounts per your threshold).
The renewal application
Once the newest year is clean, the application is short — TIN, the period requested, and contact details — filed on the FIRS portal or by an authorised agent. There is no FIRS-charged fee for the TCC itself. The cost is in any tax catch-up, accounts preparation, and the service fee if you use a filing agent.
See the live filing details on /catalog/FIRS.TCC, and the wider FIRS hub at /agencies/FIRS for VAT and CIT filings you may need to clear first.
How long the renewal takes
A clean renewal issues in 5–10 business days. The delay, almost always, is a missing return for the newest year discovered during the readiness check — which is exactly why a December renewal beats a January scramble. If FIRS finds a gap, it returns the application with a note; you fix the gap and re-apply.
If your TCC has already lapsed
An expired TCC is not a penalty situation — you simply apply again. But you cannot present a lapsed TCC to a tender or bank, so an expired certificate means a real gap in your compliance evidence until the new one issues. The fastest recovery is to file any missing newest-year returns and apply immediately.
Questions
Frequently asked.
How often do I need to renew my FIRS TCC?
Annually. A TCC covers the most recent three financial years and expires every 31 December regardless of when it was issued, so most companies that need one renew each year.
When is the best time to renew?
November or December, before the year-end rush. A renewal issued in December gives you valid clearance to start January, ahead of the longest FIRS queue of the year.
Do I have to file a new year before renewing?
Yes. Because the three-year window rolls forward, the newest financial year must be filed and assessed (CIT, VAT, WHT) before FIRS will renew the certificate.
How much does a TCC renewal cost?
There is no FIRS-charged fee for the TCC itself. You pay for any tax catch-up, accounts preparation, and a fixed service fee if you use an agent. See live filing details on /catalog/FIRS.TCC.
My TCC expired. Is renewal different from a fresh application?
No — it is the same application. An expired TCC carries no penalty; you simply apply again once the newest year is filed. The only cost of waiting is the gap in your compliance evidence.
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