Annual returns are the most-ignored CAC obligation in Nigeria — and the most expensive to ignore. This guide covers the 2026 CAC annual returns fees, the late-filing penalties, deadlines for each business type, and what happens to your company if you don’t file.
What are CAC annual returns?
An annual return is a yearly filing confirming that your business name, company or incorporated trustee still exists and that its records at CAC are current — address, proprietors, directors, shareholders, trustees. It is not a tax return and has nothing to do with FIRS. It is required whether or not the business traded or made money.
CAC annual returns fees (2026)
| Entity | Fee per year | Late penalty per year |
|---|---|---|
| Business name | ₦3,000 | ₦5,000 |
| Small private company | ₦5,000 | ₦10,000 |
| Private company (not small) | ₦5,000+ | ₦10,000+ |
| Public company | ₦10,000+ | ₦25,000+ |
| Incorporated trustees | ₦5,000 | ₦10,000 |
Figures follow the CAC fee schedule and are subject to change; confirm before paying.
How late penalties add up
Penalties are charged per year of default, on top of the fee. A business name that has never filed in 4 years owes 4 × ₦3,000 + 4 × ₦5,000 = ₦32,000 to CAC before any agent fee. A small company in the same position owes 4 × ₦5,000 + 4 × ₦10,000 = ₦60,000. The longer you wait, the worse it gets.
Deadlines
- First return: due 18 months after registration for every entity type.
- Business names: every year by 30 June.
- Companies: within 42 days after the annual general meeting (once a year).
- Incorporated trustees: between 30 June and 31 December each year.
What happens if you don’t file
- Your status on the CAC public search changes to Inactive — banks, clients and tender boards check this.
- CAC refuses to process any other filing (status report, change of directors, CTC) until returns are up to date.
- Penalties accumulate every year.
- After prolonged default CAC can strike the company off the register.
How to file annual returns
Since 2024, annual returns are filed through the CAC post-incorporation portal by accredited agents. Send your RC or BN number to an agent, confirm your details are unchanged, and the agent files and pays. Topweb files from ₦20,000 per year including the CAC fee, checks your outstanding years for free, and reminds you before the next deadline.
Frequently asked questions
What is the CAC annual returns fee for a business name?
₦3,000 per year. Late filing attracts a penalty of ₦5,000 for each year in default.
What is the annual returns fee for a limited company?
₦5,000 per year for a small company; larger companies pay more. The late penalty is ₦10,000 per year for small companies.
When is the first annual return due?
18 months after the date of registration or incorporation. After that, business names file by 30 June yearly; companies file within 42 days of the AGM.
Can my company be delisted for not filing?
Yes. Persistent non-filing leads to “Inactive” status and eventually CAC can strike the name off the register. Reinstatement is possible but costly.