Free tool
CAC annual return penalty calculator
Missed a CAC annual return? Estimate the late-filing penalty for your company or business name from the years overdue and the number of directors and officers.
Estimated penalty
- Penalty on the company: 1 late return × ₦1,000
- ₦1,000
- Directors and officers: 2 × ₦1,000 × 1 late return
- ₦2,000
- Estimated total
- ₦3,000
This is a guide, not tax or legal advice. The figure from the CAC portal when you file is the one that counts.
The penalty amounts
These are the figures the calculator uses.
Small private company, per late return
₦1,000
Source: Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025) · Last checkedEach director and officer of a small company, per late return
₦1,000
Source: Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025) · Last checkedOther private company (and each officer), per late return
₦2,000
Source: Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025) · Last checkedCompany limited by guarantee (and each officer), per late return
₦2,000
Source: Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025) · Last checkedPublic company (and each officer), per late return
₦5,000
Source: Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025) · Last checkedBusiness name, per late return
₦5,000
Source: Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025) · Last checkedIncorporated trustees, per late return
₦10,000
Source: Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025) · Last checked
How the penalties work
Who is liable
the company and each of its directors and officers
Source: PUBLIC NOTICE ON THE FULL APPLICATION OF PENALTIES FOR FAILURE TO FILE ANNUAL RETURNS BY COMPANIES AND RECOVERY OF PENALTIES AGAINST COMPANY DIRECTORS AND OFFICERS | Corporate Affairs Commission · Last checkedThe law
section 425 of CAMA 2020
Source: Companies and Allied Matters Act 2020 (Act No. 3 of 2020), copy hosted by CAC · Last checkedWhere the penalty amounts come from
Official Gazette No. 92 of 29 May 2025
Source: New Schedule of Fees 29th May 2025 | Corporate Affairs Commission · Last checkedThe 2025 schedule applies from
1 Oct 2025
Source: PUBLIC NOTICE: EXTENSION OF IMPLEMENTATION DATE FOR NEW FEES TO OCTOBER 1, 2025 | Corporate Affairs Commission · Last checkedFull application of the penalties announced for
1 Jan 2024
Source: PUBLIC NOTICE ON THE FULL APPLICATION OF PENALTIES FOR FAILURE TO FILE ANNUAL RETURNS BY COMPANIES AND RECOVERY OF PENALTIES AGAINST COMPANY DIRECTORS AND OFFICERS | Corporate Affairs Commission · Last checkedDaily default penalties
suspended until further notice
Source: How CAC Calculates Annual Returns Penalties - The Definitive Guide for Nigerian Businesses 2026 | CAC Register Nigeria · Last checked
Want a reminder before the next one is due? Add your incorporation date to the compliance calendar.
Questions about CAC penalties
Who pays the CAC late-filing penalty?
The penalty falls on the company and each of its directors and officers, under section 425 of CAMA 2020. For a company, CAC charges the company and each director and officer. A business name or incorporated trustees pay it once, as the entity.
Does the CAC charge daily penalties for late annual returns?
CAC's schedules also list daily default penalties, but they are suspended until further notice, according to the sources we checked. The calculator uses the late-return penalties only.
Is the estimate exact?
No. It uses the one-off penalties in CAC's 2025 schedule (Official Gazette No. 92 of 29 May 2025) and charges one for each late return, because CAC doesn't publish how its portal totals several missed years. The CAC portal works out the penalty for your filing, and that figure is the one you pay.
Does paying the penalty bring my company up to date?
Not on its own. Each missed year’s annual return still has to be filed. The penalty is paid as part of filing the outstanding returns.