Tax (NRS)
What is a Tax Clearance Certificate?
What is a tax clearance certificate (TCC) in Nigeria? What it proves, who issues it (the NRS or a state), who needs one and how it differs from a Tax ID.
A Tax Clearance Certificate (TCC) is one of the most-requested documents in Nigerian business, and one of the most misunderstood. People confuse it with a Tax ID, assume it is hard to get, or do not realise there are two kinds issued by different authorities. This explainer answers "what is a TCC" plainly and points you to the next step if you need one.
What a TCC actually proves
A Tax Clearance Certificate certifies that a taxpayer has paid their assessed taxes for the three years of assessment before the current year, or that no tax was due. It is, in effect, a clean bill of health from the tax authority. It does not say you paid a lot of tax — a company with low or nil assessments can hold a perfectly valid TCC. It says you are square with the tax authority for the period covered.
Because it covers a rolling three-year window, a TCC is dated to expire (typically 31 December of the year of issue) and is renewed annually.
Two kinds: federal vs state
There is not one TCC — there are two, issued by different authorities for different taxes:
- Federal TCC — issued by the Nigeria Revenue Service (NRS), formerly FIRS, for company taxes: Companies Income Tax (CIT), VAT, and withholding tax. This is the one companies need.
- State TCC — issued by a state revenue board (LIRS in Lagos, FCT-IRS in Abuja, etc.) for personal income tax (PIT) under PAYE or direct assessment. This is the one individuals and sole proprietors need.
Who needs a TCC
A TCC is requested whenever someone wants proof you are tax-compliant before doing business with you. By law, government bodies and banks must ask for one before dealing with you on certificates of occupancy, building plan approvals, government contracts, firearms licences, import and export licences, and trade licences. The common triggers:
- Bidding for a government or large corporate tender (a federal TCC is standard in the compliance pack).
- Applying for a foreign-staff visa or work permit.
- Opening certain corporate bank accounts or raising debt.
- Signing large supplier contracts.
- Some professional registrations and licence renewals.
A TCC is not a Tax ID (or TIN)
This is the most common confusion. A Tax ID is your permanent tax number, like a registration number. Old TINs were replaced by the new Tax ID from 1 Jan 2026, issued by the NRS and the Joint Revenue Board (JRB), jointly. For a company, the Tax ID is linked to its CAC registration number.
A TCC is a periodic certificate of compliance that you renew each year. You need a Tax ID to get a TCC, but having a Tax ID does not mean you are tax-compliant; the TCC is what proves that.
How to get one
Getting a federal TCC means making sure the last three years of CIT, VAT and WHT are filed and assessed with no outstanding balance, then applying to the NRS. There is no NRS fee for the certificate itself. On Docufy you can start the federal TCC only; a state TCC comes from your state revenue board.
See the live price and target time on the tax clearance certificate page and the NRS filings hub. The companion guides cover TCC cost and timeline and how to apply online.
Our NRS tax guides explain the new Tax ID and the Rev360 portal.
Questions
Frequently asked.
What is a Tax Clearance Certificate?
A certificate from a tax authority confirming that a taxpayer has paid their assessed taxes for the most recent three years (or that none was due). It is a clean bill of health from the tax authority, not a statement of how much tax you paid.
Who issues a TCC in Nigeria?
Two authorities, depending on the tax: the Nigeria Revenue Service (NRS), formerly FIRS, issues the federal TCC for company taxes (CIT, VAT, WHT), and state revenue boards (LIRS, FCT-IRS, etc.) issue the state TCC for personal income tax.
Is a TCC the same as a Tax ID or TIN?
No. A Tax ID is your permanent tax number, and old TINs were replaced by the new Tax ID from 1 Jan 2026. A TCC is a yearly certificate of compliance that you renew. You need a Tax ID to obtain a TCC, but a Tax ID alone does not prove you are compliant.
Who needs a TCC?
Anyone proving tax compliance: companies bidding for tenders, visa and work-permit applicants, businesses opening certain accounts or raising debt, and parties to large supplier contracts. Most federal tenders ask for one.
Does a TCC expire?
Yes. It covers a rolling three-year window and is typically dated to expire on 31 December of the year of issue, so it is renewed annually.
Sources
- What is a Tax Identification Number (Tax ID)?
- Nigeria Tax Administration Act, 2025 (Act No. 5), certified text edited for 2026 — National Assembly of Nigeria
- Joint Revenue Board says Nigeria's tax ID portal will go live on January 1 - 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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