Tax (NRS)
FIRS Tax Clearance Certificate: cost and timeline.
FIRS TCC cost and timeline in 2026: why the NRS (formerly FIRS) charges no fee for the certificate, where the real cost sits and what sets the pace.
The Nigeria Revenue Service (NRS), formerly FIRS, does not charge a fee for the tax clearance certificate (TCC) itself. That surprises people searching for the FIRS TCC cost, who usually expect a single fee.
The cost of a TCC sits somewhere else entirely, and the timeline depends almost entirely on how clean your tax position already is. This guide explains both honestly.
Why there is no NRS fee for the TCC
The TCC certifies that you have already paid your assessed taxes for the last three years. It is a statement about money you have already paid, not a service you pay extra for. So the NRS does not levy a charge for issuing it. Anyone who tells you the certificate "costs" an NRS fee is either mistaken or marking up.
That makes the TCC unusual among the documents on Docufy — there is no government fee to pass through, only the readiness work and the service fee.
Where the real cost sits
The cost of getting a TCC is in three places, and they vary enormously by company:
- Outstanding tax liabilities — if the three-year review finds unpaid CIT, VAT or WHT, you must settle it before the TCC issues. For most companies this is the largest cost, and it is money you already owed.
- Accounts preparation — if you do not have signed or audited accounts for the three years, preparing them has a cost (your accountant's fee).
- Service fee — what a filing service charges to prepare, file and follow up the application. On Docufy it is shown, with VAT on it, before you pay.
The timeline for a clean file
When the last three years are already filed and assessed with no outstanding balance, the TCC application is mechanical. There is nothing to fix; the NRS confirms the position and issues the certificate, at its own pace. The law gives it two weeks from the request to issue a TCC or give reasons for refusing, once it is satisfied the tax has been paid.
The tax clearance certificate page shows the price and the target time in business days before you start. The NRS filings hub lists the other tax filings you can start.
What stretches the timeline
Almost every delay traces to one of these, discovered during the readiness check:
- A missing return — file the missing year, wait for it to be assessed, then apply. This can add weeks.
- An outstanding balance — settle it and obtain the receipt acknowledgement before re-applying.
- A Tax ID or CAC mismatch — usually a directors or address difference on the CAC record; fix the CAC record first.
Budgeting realistically
If your taxes are current, budget the service fee and the target time shown on the filing page. If you are behind, the honest answer is that the cost and timeline depend on how far behind — the catch-up taxes are the real expense, not the certificate.
The cheapest TCC is one applied for by a company that has stayed current all along, which is exactly why an annual compliance cycle pays off. The compliance deadline calendar lists the monthly VAT and withholding tax dates that keep your file clean. See also the guide on renewing your TCC.
Questions
Frequently asked.
How much does a FIRS TCC cost in 2026?
The NRS (formerly FIRS) does not charge a fee for the TCC itself. The cost is any unpaid tax liabilities found during the three-year review, accounts preparation if you lack signed accounts, and a service fee if you use a filing service. The catch-up taxes — money you already owed — are usually the largest part.
Why is there no government fee for the TCC?
Because the TCC simply certifies taxes you have already paid. It is a statement about your existing tax position, not a chargeable service, so the NRS does not levy a fee to issue it.
How long does a TCC take?
The NRS sets the pace, and a clean file — three years filed, assessed, and no outstanding balance — moves fastest. A missing return or unpaid balance discovered during the check is what stretches it, sometimes by weeks. On Docufy, the filing page shows the target time before you start.
What is the most common cause of delay?
A missing return for one of the three years. You have to file it, wait for the assessment, then apply for the TCC. An outstanding balance or a Tax ID or CAC mismatch are the other two common causes.
How do I get the cheapest, fastest TCC?
Stay current. A company that has filed and paid on time for three years has nothing to fix, so the TCC costs only the service fee and VAT on it, and moves at the NRS pace with no catch-up. An annual compliance cycle keeps it that way.
Sources
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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