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Start & structureBusinessNigeria

Register a business for tax (TIN & VAT)

Obtain a Tax Identification Number (TIN) and register for VAT with the Federal Inland Revenue Service: CAC → TIN (often auto-issued at incorporation) → VAT.

Procedure
3steps
Coordination
2agencies
Category
Start & structureBusiness
Task links

Go to the exact next page

Application, requirements, forms, fees, and tracking are labelled separately.

Apply onlineRegister the business with CACCorporate Affairs Commission · icrp.cac.gov.ngApply onlineRegister for a Tax Identification NumberNigeria Revenue Service · selfservice.nrs.gov.ngApply onlineOpen the NRS self-service tax portalNigeria Revenue Service · selfservice.nrs.gov.ng
Routing map

Who you will deal with

Corporate Affairs Commission (CAC)Nigeria Revenue Service (NRS, formerly FIRS)
Procedure

The steps, in order

Each route below is scoped to the step it can actually complete.

  1. 01

    Register the business with CAC

    Agency
    Corporate Affairs Commission (CAC)
    What is required
    A TIN requires a CAC-registered entity (see the company-registration procedure). Since 2019 a TIN is frequently auto-issued at incorporation.
    Documents
    Certificate of Incorporation
    Typical timeline
    See CAC procedure
    Use for this step
  2. 02

    Obtain a Tax Identification Number (TIN)

    Agency
    Nigeria Revenue Service (NRS, formerly FIRS)
    What is required
    Complete TIN registration (Form 001) at an NRS office or online (TaxProMax). The TIN itself is free of charge.
    Documents
    CAC certificate; directors' IDs; board resolution; proof of business address
    Typical timeline
    ~2-5 working days
    Use for this step
  3. 03

    Register for VAT and meet filing obligations

    Agency
    Nigeria Revenue Service (NRS, formerly FIRS)
    What is required
    VAT registration is mandatory once annual turnover exceeds ₦50m (can be done with the TIN). Charge 7.5% VAT on taxable supplies and file returns by the 21st of the following month.
    Documents
    Valid TIN; business & turnover details; directors' IDs
    Typical timeline
    VAT returns due monthly (21st)
    Use for this step
Start & structure
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