Companies (CAC)
How much is CAC annual return in 2026?
CAC annual return cost in 2026: the filing fee, late penalties for the company and each director, a worked example, and how to file with no office visit.
Every limited company, business name and incorporated trustee in Nigeria files an annual return with the Corporate Affairs Commission (CAC). For a company that is up to date, the fee is small. For a company that has not filed in years, each missed return adds its own fee and penalties, so the bill grows with every year skipped.
This guide covers what makes up the cost, how the late-filing penalty works, and the situations where the bill is bigger than people expect. If you just want to file, the Docufy page for the CAC annual return is linked below.
The headline numbers
The CAC’s annual return fees come from Official Gazette No. 92 of 29 May 2025, in force since 1 Oct 2025. What you pay depends on what you are filing for:
- A company limited by shares pays by its issued share capital. Most small and private companies sit in the lowest band and pay ₦5,000; the largest pay up to ₦200,000.
- A company limited by guarantee (one that has members rather than shareholders) pays ₦10,000.
- A business name pays ₦5,000, due by 30 June each year.
- Incorporated trustees pay ₦5,000 and file between 30 June and 31 December each year.
Late-filing penalties
Since 1 Apr 2024, the CAC has charged late-filing penalties to the company and each of its directors and officers. Under the 2025 schedule, each late return carries a one-off penalty on the company and a penalty on each officer:
- Small company: ₦1,000 on the company and ₦1,000 on each director or officer.
- Other private company: ₦2,000 on the company and the same on each officer.
- Company limited by guarantee: ₦2,000 on the company and the same on each officer.
- Public company: ₦5,000 on the company and the same on each officer.
- Business name: ₦5,000, charged on the business only.
- Incorporated trustees: ₦10,000, charged on the organisation only.
A worked example
Take a small private limited company with two directors that last filed in 2022, so it owes the 2023, 2024 and 2025 returns. The CAC does not publish how its portal totals penalties across several missed years, so check the live quote on the CAC portal before you pay. The regulations also provide for daily default penalties, which are reported as suspended until further notice.
The CAC annual return penalty calculator gives an estimate for your own company. For this example, the bill before any restoration fee is made up of:
- Filing fees: 3 returns × ₦5,000, if the share capital is in the lowest band.
- Company penalty: ₦1,000 per late return.
- Director penalties: ₦1,000 per director, per late return.
When the bill is bigger than the table suggests
A few situations push the cost higher than a quick reading of the fee schedule:
- Companies with large share capital pay a higher filing fee for every missed year.
- Companies with many directors multiply the per-officer penalty quickly.
- Companies that changed directors without filing the change first must clean up the directors list before the annual return is accepted.
- Companies that have been struck off face a restoration filing on top of the back returns. Missing returns for 10 consecutive years is a ground for striking a company off.
What about service fees if I use a filing service?
On Docufy, the price for a CAC annual return is one all-in figure that covers the government fee, our service fee and VAT. You see it before you pay, and it is fixed once you submit. The live price is on the CAC annual return page.
Our service fee covers preparing the forms, a vetted partner firm filing the return, and your document delivered to your vault as a PDF with a verify link. Your receipt shows the same lines you saw before you paid.
How long does the filing take?
The CAC sets the final pace. A multi-year catch-up takes longer, because each missed year is filed in turn. The Docufy page for this filing shows the target time in business days before you start, and you can follow every step on your phone.
For more on deadlines, penalties and catching up, see our CAC annual returns guides.
Questions
Frequently asked.
How much is CAC annual return for a small company in 2026?
A small company with issued share capital in the lowest band pays ₦5,000 to file each annual return. A late return adds a one-off penalty of ₦1,000 on the company and ₦1,000 on each director or officer. On Docufy you see one all-in price, VAT included, before you pay.
Do business names (BN) pay annual returns?
Yes. A business name pays ₦5,000 to file each annual return, due by 30 June. A late return adds a one-off penalty of ₦5,000, charged on the business only.
What happens if I have not filed for several years?
Each missed year has to be filed, with its own filing fee and late penalties on the company and each director or officer. There is no shortcut that skips them. The CAC does not publish how its portal totals several missed years, so check the live quote before you pay.
Is the CAC annual return the same as a tax return?
No. The CAC annual return tells the Corporate Affairs Commission that your company still exists, who its directors are, and where it is located. Company income tax returns go to the Nigeria Revenue Service (NRS), formerly FIRS, and personal income tax returns go to your state revenue service. They are separate filings with separate deadlines.
Can I file the annual return myself without a lawyer?
Yes. For a private limited company with no changes since the last filing, it is a routine filing. For business names and incorporated trustees, even more so. A lawyer is usually only needed when your articles of association are unusual or you are restoring a struck-off company.
Sources
- Corporate Affairs Commission: New Schedule of Fees (Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, 29 May 2025)
- 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
- Companies and Allied Matters Act 2020 (Act No. 3 of 2020), copy hosted by CAC
- New Schedule of Fees 29th May 2025 | Corporate Affairs Commission
- PUBLIC NOTICE: EXTENSION OF IMPLEMENTATION DATE FOR NEW FEES TO OCTOBER 1, 2025 | Corporate Affairs Commission
- How CAC Calculates Annual Returns Penalties - The Definitive Guide for Nigerian Businesses 2026 | CAC Register Nigeria
- CAC extends penalty deadline for firms to file annual returns to April 2024 | TheCable
Fees and rules last checked 27 Sep 2026. The agency that issues the document has the final word. See our editorial policy.
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