Corporate Affairs Commission (CAC)
The Federal Government of Nigeria has officially announced a revised fee schedule for services provided by the Corporate Affairs Commission (CAC) a move set to impact the cost of registering and managing business entities across the country.
The updated schedule, published in the Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, dated May 29, 2025, is captured under Statutory Instrument No. 6, and was formally issued by the Minister of Industry, Trade and Investment.
The new fee structure applies to a wide spectrum of legal entities, including limited liability companies, business names, partnerships, incorporated trustees, and foreign companies operating in Nigeria.
In a public notice released on Tuesday, the CAC confirmed that the revised fees will come into effect on August 1, 2025. The Commission explained that the changes were introduced following a thorough review of current economic conditions, operational realities, and stakeholder feedback.
“The reviewed fees reflect the prevailing economic conditions and are necessary to support our continued digital transformation and quality service delivery,” the notice stated.
The adjustment, according to the CAC, is part of a broader strategy aimed at improving service efficiency, sustaining internal reforms, and maintaining critical infrastructure amid rising inflation and increasing service demands.
The updated schedule introduces changes across a wide range of CAC services, including: Name reservation, Company incorporation, Annual returns, Certified True Copies (CTCs), Post-incorporation filings, Status reports etc.
In addition, new penalty fees for late filings and non-compliance have been introduced, targeting both registered entities and their responsible officers.
The Commission emphasized that the revised rates are designed to enhance the overall ease of doing business, improve the customer experience, and ensure the sustainability of CAC’s operations in a digital-first environment.
A summary of the key changes in the fee schedule as published in the Official Gazette is provided below for reference.
| S/N | Service | LTD/GTE Fee (₦) | Small Company Fee (₦) | Private Other Than Small Fee (₦) | Public Company Fee (₦) | LLP Fee (₦) | LP Fee (₦) | Business Names Fee (₦) | Incorporated Trustees Fee (₦) |
|---|---|---|---|---|---|---|---|---|---|
| 1 | Name Reservation | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 |
| 2 | Name Reservation for Restricted Words | 1,000 | NA | NA | NA | 1,000 | 1,000 | 1,000 | NA |
| 3 | Incorporation (Ltd by Guarantee) | 40,000 | NA | NA | NA | NA | NA | NA | NA |
| 4 | Incorporation with Share Capital | NA | 10,000 per ₦1M | 10,000 per ₦1M | 20,000 per ₦1M | NA | NA | NA | NA |
| 5 | Registration of Increase in Share Capital (up to ₦500M) | NA | 10,000 per ₦1M | 10,000 per ₦1M | 20,000 per ₦1M | NA | NA | NA | NA |
| 6 | Change of Name | 20,000 | 20,000 | 20,000 | 50,000 | 20,000 | 25,000 | 10,000 | 25,000 |
| 7 | Registration of Charges | 25,000 or 0.35%* | 25,000 or 0.35%* | 25,000 or 0.35%* | 25,000 or 0.35%* | 25,000 or 0.35%* | NA | NA | NA |
| 8 | Memorandum of Satisfaction/Deed of Release | 25,000 | 25,000 | 25,000 | 25,000 | 25,000 | NA | NA | NA |
| 9 | Deed of Hypothecation | 25,000 | 25,000 | 25,000 | 25,000 | NA | NA | NA | NA |
| 10 | Deed of Negative Pledge | 25,000 | 25,000 | 25,000 | 25,000 | NA | NA | NA | NA |
| 11 | Post Incorporation/Miscellaneous Filings (excl. Annual Returns) | 5,000 | 5,000 | 10,000 | 20,000 | 10,000 | 5,000 | 5,000 | 5,000 |
| 12 | Status Report | 5,000 | 5,000 | 5,000 | 10,000 | 5,000 | 5,000 | 5,000 | 5,000 |
| 13 | Letter of Good Standing | 10,000 | 10,000 | 10,000 | 20,000 | 10,000 | 10,000 | 10,000 | 10,000 |
| 14 | Historical Search Report (Directors/Officers) | 10,000 | 10,000 | 10,000 | 20,000 | NA | NA | NA | NA |
| 15 | Historical Search Report (Shareholding) | 10,000 | 10,000 | 10,000 | 20,000 | NA | NA | NA | NA |
| 16 | Historical Search Report (Charges/Debentures) | 10,000 | 10,000 | 10,000 | 20,000 | NA | NA | NA | NA |
| 16A | Historical Search Report (All Information) | 20,000 | 20,000 | 20,000 | 30,000 | NA | NA | NA | NA |
| 17 | Due Diligence Search (Self-Service) | 50,000 | 50,000 | 50,000 | 50,000 | NA | NA | NA | NA |
| 18 | Voluntary Striking Off | 50,000 | 25,000 | 50,000 | 100,000 | 50,000 | 25,000 | 10,000 | NA |
| 19 | Same Day Post Incorporation Filing (Add’l to Filing Fees) | 30,000 | 20,000 | 30,000 | 50,000 | 30,000 | 25,000 | 10,000 | 10,000 |
| 20 | Relisting of Company | 50,000 | 25,000 | 50,000 | 100,000 | 50,000 | 25,000 | 10,000 | NA |
| 21 | Restriction of Director’s Residential Address | 25,000 | 25,000 | 25,000 | 25,000 | 25,000 | 25,000 | 25,000 | 25,000 |
| 22 | Extension of Time to Hold AGM | NA | 50,000 | 50,000 | 100,000 | NA | NA | NA | NA |
| 23 | Certified True Copy of Documents/Extracts | 5,000 each | 5,000 each | 5,000 each | 5,000 each | 5,000 each | 5,000 each | 5,000 each | 5,000 each |
Annual Returns Fees
| Entity Type | ₦100,000-₦100M (₦) | Above ₦100M-₦500M (₦) | Above ₦500M-₦1B (₦) | Above ₦1B (₦) |
|---|---|---|---|---|
| LTD/GTE | 10,000 | NA | NA | NA |
| Small Company | 5,000 | NA | NA | NA |
| Private Other Than Small | NA | 100,000 | 150,000 | 200,000 |
| Public Company | NA | 100,000 | 150,000 | 200,000 |
Penalties (Annual Returns)
| Entity Type | One-Off Penalty (₦) | Daily Default Penalty (₦) |
|---|---|---|
| Small Company | 1,000 | 100 |
| Private Other Than Small | 2,000 | 200 |
| LTD/GTE | 2,000 | 200 |
| Public Company | 5,000 | 500 |
| LLP | 2,000 | 200 |
| LP | 1,000 | 100 |
| Business Names | 5,000 | 100 |
| Incorporated Trustees | 10,000 | 200 |
Penalties (Other Non-Compliance)
| Entity Type | One-Off Penalty (₦) | Daily Default Penalty (₦) |
|---|---|---|
| Small Company | 5,000 | 100 |
| Private Other Than Small | 10,000 | 200 |
| LTD/GTE | 10,000 | 200 |
| Public Company | 25,000 | 500 |
| LLP | 10,000 | 200 |
| LP | 10,000 | 100 |
| Business Names | 5,000 | 100 |
| Incorporated Trustees | 10,000 | 200 |
Additional Services
| Service | Fee (₦) |
|---|---|
| Foreign Companies: Notice of Exemption | 100,000 |
| Foreign Companies: Annual Report | 100,000 |
| Registration of Accredited Agents/Professionals (One-Off) | 10,000 |
| Registration of Insolvency Practitioners (One-Off) | 50,000 |
| SMS Notification Alert (Annual Subscription) | 5,000 |
| Full Electronic Search per Entity (Website, View Only) | 1,000 |
| Premium Service/VIP Lounge (Same Day Single Transaction) | 50,000 |
| Premium Service/VIP Lounge (Same Day Multiple Applications) | 100,000 |
| Company Directory Exportable (One-Off) | 1,000,000 |
| Company Directory Exportable (Annual Subscription) | 10,000,000 |
Note: Fees for registration of charges are ₦25,000 or 0.35% of the amount secured, whichever is higher.
