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Nigerian government fees 2026

Government fees and penalties for common Nigerian filings, from the CAC, the Nigeria Revenue Service (NRS), formerly FIRS, NIMC, immigration, FRSC, the police and more. Each line links to where we found it.

Fees change, and the agency’s own figure is final. Docufy’s service fee is separate from these government fees and is shown on each document’s page in the catalog.

Last checked .

Independent service. Not a government agency.

Fees

CAC

CAC fees
What it isFeeIn force sinceSourceLast checked
CAC AI Service Charge on each business-name registration₦500CAC: Public Notice on Artificial Intelligence (AI) Service Charge (2 Apr 2026)Gov
CAC AI Service Charge on each name reservation₦200Corporate Affairs Commission (news item 5979: AI Service Charge notice)Gov
CAC annual return fee: company limited by guarantee (LTD/GTE)₦10,000Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov
CAC annual return fee: company with issued share capital above ₦1 billion₦200,000Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov
CAC annual return fee: company with issued share capital above ₦100 million up to ₦500 million₦100,000Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov
CAC annual return fee: company with issued share capital above ₦500 million up to ₦1 billion₦150,000Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov
CAC annual return fee: company with issued share capital of ₦100,000 to ₦100 million₦5,000Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov
CAC annual return fee: incorporated trustees (NGOs, churches, associations)₦5,000Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov
CAC business-name annual return fee₦5,000Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov
CAC business-name registration fee (includes CTC of registration documents)₦20,000Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov
CAC certified true copy (CTC) fee₦5,000 per documentCorporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov
CAC change of name fee: small company₦10,000Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov
CAC fee for a post-incorporation filing other than annual returns (private company other than small)₦10,000Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov
CAC fee for a post-incorporation filing other than annual returns (public company)₦20,000Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov
CAC fee for a post-incorporation filing other than annual returns (small company), e.g. change of directors₦5,000Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov
CAC fee for an extension of time to hold an AGM (private company other than small)₦50,000Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov
CAC fee to cease (close) a business name₦10,000Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov
CAC fee to register an increase in issued share capital (small or other private company, up to ₦500 million)₦10,000 for every ₦1 million or part of itCorporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov
CAC incorporated trustees name reservation fee₦5,000Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov
CAC incorporated trustees registration fee (includes CTC of registration documents)₦40,000Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov
CAC incorporation fee: company limited by guarantee (includes CTC of first incorporation documents)₦40,000Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov
CAC incorporation fee: public company₦20,000 for every ₦1 million of share capital or part of itCorporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov
CAC incorporation fee: small or other private company limited by shares₦10,000 for every ₦1 million of share capital or part of itCorporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov
CAC letter of good standing fee₦10,000Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov
CAC name reservation fee (company, business name, LLP or LP)₦1,000Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov
CAC name reservation fee for names with restricted words (and for LTD/GTE companies)₦5,000Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov
CAC relisting (restoration) fee: small company₦25,000Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov
CAC status report fee (company, business name or incorporated trustees)₦5,000Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov
CAC voluntary striking-off fee: small company₦25,000Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov

NRS

NRS fees
What it isFeeIn force sinceSourceLast checked
Stamp duty on an electronic transfer of ₦10,000 or more (formerly the EMTL)₦50Nigeria Tax Act, 2025 (Act No. 7), certified text edited 1 Jan 2026 — National Assembly of NigeriaGov

NIMC

NIMC fees
What it isFeeIn force sinceSourceLast checked
Diaspora NIN date-of-birth correction fee (African countries)$55—Nigerian govt introduces new fee structure for NIN
Diaspora NIN date-of-birth correction fee (outside Africa)$60—Nigerian govt introduces new fee structure for NIN
Diaspora NIN enrolment fee for adults living in African countries$50—Nigerian govt introduces new fee structure for NIN
Diaspora NIN enrolment fee for children living in African countries$30—Nigerian govt introduces new fee structure for NIN
Diaspora NIN modification fee for fields other than date of birth$10—Nigerian govt introduces new fee structure for NIN
Fee to download your NIN slip in the NINAuth appfree—Download Your NIN Slip on NINAuth - NIMCGov
Fee to retrieve your NIN by USSD (*346#)₦50No more N16,340: NIMC rolls out new charges for NIN correction, slip issuance
NIN date-of-birth correction fee (NIMC)₦28,574NIMC releases new prices for NIN modification services, DOB correction now N28,574
NIN enrolment and first NIN slip in Nigeriafree—No more N16,340: NIMC rolls out new charges for NIN correction, slip issuance
NIN modification fee for any field other than date of birth (name, address and others)₦2,000NIMC releases new prices for NIN modification services, DOB correction now N28,574
NIN slip re-issuance fee (lost or damaged slip)₦600NIMC Announces New Service Charges for NIN-Related Services
NIN slip re-issuance fee at premium (VIP) service points₦3,500NIMC Announces New Service Charges for NIN-Related Services
Premium (VIP) NIN enrolment fee₦20,000NIMC Announces New Service Charges for NIN-Related Services

NIS

NIS fees
What it isFeeIn force sinceSourceLast checked
Contactless biometric service fee (NIS MOBILE app, Nigerians abroad)$100—NIS Service Level Agreement, third edition (April 2026)Gov
Nigerian passport fee in Nigeria, 32-page 5-year booklet₦100,000Nigeria Immigration Service announces upward review of Nigerian standard passport fees (press release, 28 Aug 2025)Gov
Nigerian passport fee in Nigeria, 64-page 10-year booklet₦200,000Nigeria Immigration Service announces upward review of Nigerian standard passport fees (press release, 28 Aug 2025)Gov
Official (blue) passport fee₦40,000—NIS Service Level Agreement, third edition (April 2026)Gov
Passport correction-of-data administrative charge₦30,000—NIS Service Level Agreement, third edition (April 2026)Gov
Passport fee for Nigerians abroad, 32-page 5-year booklet$150—Nigeria Immigration Service announces upward review of Nigerian standard passport fees (press release, 28 Aug 2025)Gov
Passport fee for Nigerians abroad, 64-page 10-year booklet$230—Nigeria Immigration Service announces upward review of Nigerian standard passport fees (press release, 28 Aug 2025)Gov

FRSC

FRSC fees
What it isFeeIn force sinceSourceLast checked
Driver's licence fee, 3-year (all classes except motorcycle class A)₦15,000Nigeria Driver's Licence — FAQ (FRSC)Gov
Driver's licence fee, 5-year (all classes except motorcycle class A)₦21,000Nigeria Driver's Licence — FAQ (FRSC)Gov
Motorcycle (class A) driver's licence fee, 3-year₦7,000Nigeria Driver's Licence — FAQ (FRSC)Gov
Motorcycle (class A) driver's licence fee, 5-year₦11,000Nigeria Driver's Licence — FAQ (FRSC)Gov

JTB (now JRB) and FRSC

JTB (now JRB) and FRSC fees
What it isFeeIn force sinceSourceLast checked
Articulated vehicle number plate fee (national)₦90,000Nigerians to pay more for vehicle number plate, driver's license — The Guardian (13 May 2025)
Dealer number plate fee (national)Confirm with the agency₦100,000Nigerians to pay more for vehicle number plate, driver's license — The Guardian (13 May 2025)
Fancy (personalised) vehicle number plate fee (national)₦400,000Nigerians to pay more for vehicle number plate, driver's license — The Guardian (13 May 2025)
Motorcycle number plate fee (national)₦12,000Nigerians to pay more for vehicle number plate, driver's license — The Guardian (13 May 2025)
Out-of-series number plate fee (national)₦150,000Nigerians to pay more for vehicle number plate, driver's license — The Guardian (13 May 2025)
Standard number plate fee, private or commercial vehicle (national)₦30,000Nigerians to pay more for vehicle number plate, driver's license — The Guardian (13 May 2025)

Nigeria Police Force

Nigeria Police Force fees
What it isFeeIn force sinceSourceLast checked
e-CMR (police Central Motor Registry) certificate cost, including VAT₦5,375—Vehicle owners to pay N5,375 for e-CMR as Police announce July 29 deadline — Nairametrics (13 Jul 2024)
e-CMR registration feeConfirm with the agency₦5,000—CMR registration in Nigeria 2026 — Fenix Telematics
Police character certificate fee (POSSAP)Confirm with the agency₦30,000—Get a police clearance certificate — govserv.ng (TransparencIT)

Federal High Court

Federal High Court fees
What it isFeeIn force sinceSourceLast checked
Fee shown for one Federal High Court e-Affidavit application reviewed by The TelegraphConfirm with the agency₦1,797—How to obtain Federal High Court affidavit online — The Telegraph (20 Sep 2026)

PenCom

PenCom fees
What it isFeeIn force sinceSourceLast checked
PenCom fee for issuing a pension clearance certificateConfirm with the agencyfree of charge—PenCom: Using Touts to Obtain Pension Clearance Certificate is Unlawful (Business Journal, 1 Sep 2023, reproducing a PenCom notice)

BPP

BPP fees
What it isFeeIn force sinceSourceLast checked
Fee to register on BPP's contractor databasefree—Bureau of Public Procurement: Guide (National Database of Contractors, Consultants and Service Providers: registration requirements)Gov

EFCC (SCUML)

EFCC (SCUML) fees
What it isFeeIn force sinceSourceLast checked
SCUML registration feefree of charge—SCUML — EFCCGov

NDPC

NDPC fees
What it isFeeIn force sinceSourceLast checked
NDPA compliance audit return filing fee: EHL tier A (10,000 or more data subjects)₦250,000Nigeria Data Protection Act 2023: General Application and Implementation Directive (GAID) 2025, NDPC/NDP ACT-GAID/01/2025 (issued 20 Mar 2025)Gov
NDPA compliance audit return filing fee: EHL tier B₦200,000Nigeria Data Protection Act 2023: General Application and Implementation Directive (GAID) 2025, NDPC/NDP ACT-GAID/01/2025 (issued 20 Mar 2025)Gov
NDPA compliance audit return filing fee: EHL tier C (below 2,500 data subjects)₦100,000Nigeria Data Protection Act 2023: General Application and Implementation Directive (GAID) 2025, NDPC/NDP ACT-GAID/01/2025 (issued 20 Mar 2025)Gov
NDPA compliance audit return filing fee: UHL tier A (50,000 or more data subjects)₦1,000,000Nigeria Data Protection Act 2023: General Application and Implementation Directive (GAID) 2025, NDPC/NDP ACT-GAID/01/2025 (issued 20 Mar 2025)Gov
NDPA compliance audit return filing fee: UHL tier B (25,000 to 49,999 data subjects)₦750,000Nigeria Data Protection Act 2023: General Application and Implementation Directive (GAID) 2025, NDPC/NDP ACT-GAID/01/2025 (issued 20 Mar 2025)Gov
NDPA compliance audit return filing fee: UHL tier C (below 25,000 data subjects)₦500,000Nigeria Data Protection Act 2023: General Application and Implementation Directive (GAID) 2025, NDPC/NDP ACT-GAID/01/2025 (issued 20 Mar 2025)Gov
NDPC data processing fee a UHL data controller pays for each processor it engages₦5,000 per processor every 12 months—NDPC Guidance Notice: Registration of Data Controllers and Data Processors of Major Importance (NDPC/HQ/GN/VOL.03/B/24, dated 19 Dec 2024)Gov
NDPC registration fee range for data controllers and processors of major importance₦10,000 to ₦250,000, by tier—NDPC Guidance Notice: Registration of Data Controllers and Data Processors of Major Importance (NDPC/HQ/GN/VOL.03/B/24, dated 19 Dec 2024)Gov
NDPC registration fee: Extra-High Level (EHL) data controllers and processors₦100,000—NDPC Guidance Notice: Registration of Data Controllers and Data Processors of Major Importance (NDPC/HQ/GN/VOL.03/B/24, dated 19 Dec 2024)Gov
NDPC registration fee: Ordinary-High Level (OHL) data controllers and processors₦10,000—NDPC Guidance Notice: Registration of Data Controllers and Data Processors of Major Importance (NDPC/HQ/GN/VOL.03/B/24, dated 19 Dec 2024)Gov
NDPC registration fee: Ultra-High Level (UHL) data controllers and processors₦250,000—NDPC Guidance Notice: Registration of Data Controllers and Data Processors of Major Importance (NDPC/HQ/GN/VOL.03/B/24, dated 19 Dec 2024)Gov

Lagos State MVAA

Lagos State MVAA fees
What it isFeeIn force sinceSourceLast checked
Lagos change of ownership charges (excluding vehicle licence)₦38,675—Lagos State Motor Vehicle Administration Agency (MVAA): products, processes and prices as at June 2025 (Lagos State Ministry of Economic Planning and Budget)Gov
Lagos fancy (personalised) number plate fee, car, new registration₦400,000—Lagos State Motor Vehicle Administration Agency (MVAA): products, processes and prices as at June 2025 (Lagos State Ministry of Economic Planning and Budget)Gov
Lagos fee to replace a lost or defaced standard number plate₦32,500—Lagos State Motor Vehicle Administration Agency (MVAA): products, processes and prices as at June 2025 (Lagos State Ministry of Economic Planning and Budget)Gov
Lagos hackney permit fee, taxi cab₦3,525—Lagos State Motor Vehicle Administration Agency (MVAA): products, processes and prices as at June 2025 (Lagos State Ministry of Economic Planning and Budget)Gov
Lagos out-of-series number plate fee (new registration)₦150,000—Lagos State Motor Vehicle Administration Agency (MVAA): products, processes and prices as at June 2025 (Lagos State Ministry of Economic Planning and Budget)Gov
Lagos rider's card fee₦1,000—Lagos State Motor Vehicle Administration Agency (MVAA): products, processes and prices as at June 2025 (Lagos State Ministry of Economic Planning and Budget)Gov
Lagos standard number plate fee (new registration)₦30,000—Lagos State Motor Vehicle Administration Agency (MVAA): products, processes and prices as at June 2025 (Lagos State Ministry of Economic Planning and Budget)Gov
Lagos vehicle licence fee, engine 1.6 to 2.0 litres₦1,875—Lagos State Motor Vehicle Administration Agency (MVAA): products, processes and prices as at June 2025 (Lagos State Ministry of Economic Planning and Budget)Gov
Lagos vehicle licence fee, engine 2.1 to 3.0 litres₦2,500—Lagos State Motor Vehicle Administration Agency (MVAA): products, processes and prices as at June 2025 (Lagos State Ministry of Economic Planning and Budget)Gov
Lagos vehicle licence fee, engine above 3.0 litres₦3,125—Lagos State Motor Vehicle Administration Agency (MVAA): products, processes and prices as at June 2025 (Lagos State Ministry of Economic Planning and Budget)Gov
Lagos vehicle licence fee, engine below 1.6 litres₦1,250—Lagos State Motor Vehicle Administration Agency (MVAA): products, processes and prices as at June 2025 (Lagos State Ministry of Economic Planning and Budget)Gov
Lagos vehicle licence fee, private motorcycle₦625—Lagos State Motor Vehicle Administration Agency (MVAA): products, processes and prices as at June 2025 (Lagos State Ministry of Economic Planning and Budget)Gov

Ministry of Interior

Ministry of Interior fees
What it isFeeIn force sinceSourceLast checked
Federal marriage registry application fee, ordinary marriage (two Nigerians)₦75,000—Marriage Portal — Federal Ministry of InteriorGov
Federal marriage registry application fee, special marriage (involving a non-Nigerian)₦100,000—Marriage Portal — Federal Ministry of InteriorGov
Fee for a certified true copy of a federal marriage certificate₦50,000—Marriage Portal — Federal Ministry of InteriorGov
Fee to hold a statutory marriage outside the federal registry (change of venue)₦150,000—Marriage Portal — Federal Ministry of InteriorGov
Ministry of Interior marriage document verification fee₦50,000—Marriage Portal — Federal Ministry of InteriorGov

NAFDAC

NAFDAC fees
What it isFeeIn force sinceSourceLast checked
NAFDAC processing fee for late renewal of a locally made product's registrationConfirm with the agency₦44,200—NAFDAC slashes registration renewal fees for MSMEs by 65% (Nairametrics, 2 Jan 2024)
NAFDAC product registration fee for a micro-scale cosmetic product₦41,000—NAFDAC: Micro, Small & Medium Enterprises (MSME) registration page and FAQs (content current as of 2 Feb 2024)Gov
NAFDAC product registration fee for a micro-scale food product₦36,737.50—NAFDAC: Micro, Small & Medium Enterprises (MSME) registration page and FAQs (content current as of 2 Feb 2024)Gov

NAICOM

NAICOM fees
What it isFeeIn force sinceSourceLast checked
NAICOM third-party motor insurance premium, commercial own goods, staff bus and special types₦20,000NAICOM circular NAICOM/DPR/CIR/46/2022: New premium rates for motor insurance (22 Dec 2022)Gov
NAICOM third-party motor insurance premium, motorcycle₦3,000NAICOM circular NAICOM/DPR/CIR/46/2022: New premium rates for motor insurance (22 Dec 2022)Gov
NAICOM third-party motor insurance premium, private car₦15,000NAICOM circular NAICOM/DPR/CIR/46/2022: New premium rates for motor insurance (22 Dec 2022)Gov
NAICOM third-party motor insurance premium, tricycle₦5,000NAICOM circular NAICOM/DPR/CIR/46/2022: New premium rates for motor insurance (22 Dec 2022)Gov

NPC

NPC fees
What it isFeeIn force sinceSourceLast checked
Birth registration for children under five at NPC centresfree—How Nigerians can apply for birth and death certificates online — Legit.ng (4 Aug 2026)
Fee for registering a death with NPCfree if reported within seven days—Births, Deaths, etc. (Compulsory Registration) Act, Cap. B9, Laws of the Federation of Nigeria 2004 (PLAC copy)Gov
NPC birth attestation fee on the self-service portalConfirm with the agency₦15,000—NPC::Vital Registration self-service portalGov
NPC certificate reprint fee on the self-service portalConfirm with the agency₦3,000—NPC::Vital Registration self-service portalGov
Online (self-service) birth registration fee on the NPC portal₦5,000—How Nigerians can apply for birth and death certificates online — Legit.ng (4 Aug 2026)

SON

SON fees
What it isFeeIn force sinceSourceLast checked
SONCAP Certificate (SC) fee per consignment$350 per certificate—Standards Organisation of Nigeria: SONCAP FAQGov
SONCAP Product Certificate fee: PC1 (unregistered status)$500—Standards Organisation of Nigeria: SONCAP FAQGov

Trademarks, Patents and Designs Registry

Trademarks, Patents and Designs Registry fees
What it isFeeIn force sinceSourceLast checked
Fee to oppose a published trademark application (IPO Nigeria)₦11,500—IPO Nigeria: Services & Fees (Trademark Services)Gov
Fee to record a trademark assignment (change of owner) (IPO Nigeria)₦18,500—IPO Nigeria: Services & Fees (Trademark Services)Gov
Trademark availability search fee (IPO Nigeria)₦2,500—IPO Nigeria: Services & Fees (Trademark Services)Gov
Trademark certificate fee (IPO Nigeria)₦11,750—IPO Nigeria: Services & Fees (Trademark Services)Gov
Trademark new registration (application) fee (IPO Nigeria)₦16,750—IPO Nigeria: Services & Fees (Trademark Services)Gov
Trademark renewal fee (IPO Nigeria)₦15,500—IPO Nigeria: Services & Fees (Trademark Services)Gov
Trademark status search or report fee (IPO Nigeria)₦9,500—IPO Nigeria: Services & Fees (Trademark Services)Gov

Penalties

CAC

CAC penalties
What it isPenaltyIn force sinceSourceLast checked
Late annual-return penalty charged on each officer of a small company (2025 schedule)₦1,000Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov
Late annual-return penalty: business name (one-off, 2025 schedule)₦5,000Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov
Late annual-return penalty: company limited by guarantee (one-off, 2025 schedule)₦2,000Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov
Late annual-return penalty: incorporated trustees (one-off, 2025 schedule)₦10,000Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov
Late annual-return penalty: private company other than a small company (one-off, 2025 schedule)₦2,000Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov
Late annual-return penalty: public company (one-off, 2025 schedule)₦5,000Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov
Late annual-return penalty: small company (one-off, 2025 schedule)₦1,000Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)Gov

NRS

NRS penalties
What it isPenaltyIn force sinceSourceLast checked
Penalty for not processing a taxable sale through the NRS fiscalisation system₦200,000 plus 100% of the tax due and interest at the CBN Monetary Policy RateNigeria Tax Administration Act, 2025 (Act No. 5), certified text edited for 2026 — National Assembly of NigeriaGov

NRS / state IRS

NRS / state IRS penalties
What it isPenaltyIn force sinceSourceLast checked
General penalty where the NTAA sets no specific penalty₦1,000,000Nigeria Tax Administration Act, 2025 (Act No. 5), certified text edited for 2026 — National Assembly of NigeriaGov
Late-filing penalty for each further month (NTAA s.101)₦50,000REMINDER – Anambra State Internal Revenue Service (AIRS)Gov
Late-filing penalty, first month (NTAA s.101)₦100,000REMINDER – Anambra State Internal Revenue Service (AIRS)Gov
Penalty for a company or statutory body that awards a contract to someone not registered for tax₦5,000,000Nigeria Tax Administration Act, 2025 (Act No. 5), certified text edited for 2026 — National Assembly of NigeriaGov
Penalty for failing to deduct or collect tax such as WHT or VAT40% of the amount not deductedNigeria Tax Administration Act, 2025 (Act No. 5), certified text edited for 2026 — National Assembly of NigeriaGov
Penalty for not keeping or producing records, companies (NTAA s.102)₦50,000Nigeria Tax Administration Act, 2025 (Act No. 5), certified text edited for 2026 — National Assembly of NigeriaGov
Penalty for not keeping or producing records, individuals (NTAA s.102)₦10,000Nigeria Tax Administration Act, 2025 (Act No. 5), certified text edited for 2026 — National Assembly of NigeriaGov
Penalty for not registering for tax, each further month₦25,000Nigeria’s new tax regime: A taxpayer’s guide to compliance, offences, penalties, enforcement, and dispute resolution - Banwo & Ighodalo
Penalty for not registering for tax, first month₦50,000Nigeria’s new tax regime: A taxpayer’s guide to compliance, offences, penalties, enforcement, and dispute resolution - Banwo & Ighodalo
Penalty for not stamping a dutiable document10% of the unpaid duty, plus interest at the CBN Monetary Policy RateNigeria Tax Administration Act, 2025 (Act No. 5), certified text edited for 2026 — National Assembly of NigeriaGov
Penalty for refusing the tax authority access to deploy technology₦1,000,000 for the first day and ₦10,000 for each further dayNigeria Tax Administration Act, 2025 (Act No. 5), certified text edited for 2026 — National Assembly of NigeriaGov

NIS

NIS penalties
What it isPenaltyIn force sinceSourceLast checked
Penalty for passport offences under the Immigration Act 201510 years' imprisonment, a ₦2,000,000 fine, or both—Immigration Act 2015 (copy published by NIS)Gov

PenCom

PenCom penalties
What it isPenaltyIn force sinceSourceLast checked
Penalty for giving PenCom false or misleading information or documents (Pension Reform Act 2014 s.104)a fine of at least ₦200,000, at least 3 years in prison, or both—Pension Reform Act 2014 (copy hosted by the National Pension Commission)Gov
Penalty for late or unremitted pension contributions (Pension Reform Act 2014 s.11)at least 2% of the unpaid contributions for each month or part of a month—Pension Reform Act 2014 (copy hosted by the National Pension Commission)Gov

NSITF

NSITF penalties
What it isPenaltyIn force sinceSourceLast checked
Minimum fine for a company that fails to pay NSITF contributions (on conviction)₦1,000,000—Nigeria Social Insurance Trust Fund: FAQs on the Employees' Compensation Act 2010 (nsitf.gov.ng home page)Gov
Minimum fine for an individual employer who fails to pay NSITF contributions (on conviction)₦100,000—Nigeria Social Insurance Trust Fund: FAQs on the Employees' Compensation Act 2010 (nsitf.gov.ng home page)Gov
NSITF penalty on unpaid Employees' Compensation assessments10% of the unpaid assessment—Nigeria Social Insurance Trust Fund: FAQs on the Employees' Compensation Act 2010 (nsitf.gov.ng home page)Gov

ITF

ITF penalties
What it isPenaltyIn force sinceSourceLast checked
Fine for a company that fails to train staff, refuses SIWES students or files false ITF returnsConfirm with the agency₦500,000 for a first breach and ₦1,000,000 for each later breachWhat You Should Know And Do About The Industrial Training Fund (Amendment) Act 2011 (PwC Nigeria, via Mondaq)
ITF penalty for late payment of the training contributionConfirm with the agency5% of the unpaid amount for each month or part of a month—How to Process NSITF, ITF and BPP Compliance Certificates (Koriat Law, 24 Oct 2023)

BPP

BPP penalties
What it isPenaltyIn force sinceSourceLast checked
BPP sanction for false declarations in contractor registrationprosecution, debarment and disqualification from public procurement for 10 years—Bureau of Public Procurement: Guide (National Database of Contractors, Consultants and Service Providers: registration requirements)Gov

EFCC (SCUML)

EFCC (SCUML) penalties
What it isPenaltyIn force sinceSourceLast checked
SCUML administrative fine for failing to declare business activities to SCUML (business)₦100,000EFCC (AML/CFT/CPF for Designated Non-Financial Businesses and Professions) Regulations 2024, Official Gazette No. 102, 17 Jun 2024Gov

NDPC

NDPC penalties
What it isPenaltyIn force sinceSourceLast checked
Administrative penalty for filing NDPA compliance audit returns late50% of the CAR filing fee, on top of the feeNigeria Data Protection Act 2023: General Application and Implementation Directive (GAID) 2025, NDPC/NDP ACT-GAID/01/2025 (issued 20 Mar 2025)Gov
Maximum NDPA penalty or remedial fee for a data controller or processor not of major importance₦2 million or 2% of annual gross revenue, whichever is higher—Nigeria Data Protection Commission: FAQsGov
Maximum NDPA penalty or remedial fee for a data controller or processor of major importance₦10 million or 2% of annual gross revenue, whichever is higher—Nigeria Data Protection Commission: FAQsGov

SON

SON penalties
What it isPenaltyIn force sinceSourceLast checked
SONCAP default charge for goods that arrive without a SONCAP certificate20% of the CIF value or ₦2 million, whichever is higher—Standards Organisation of Nigeria: SONCAP FAQGov

Behind on a CAC annual return? Estimate what you owe with the CAC annual return penalty calculator.

These figures are a guide, not tax or legal advice. The fee or penalty the agency charges is the one that counts.