What it is, who needs it, and how to get one.
A Tax Clearance Certificate (TCC) is an official document that proves you are tax-compliant. It is issued by the Nigeria Revenue Service (NRS) after verifying that you have filed and paid all taxes owed for the relevant period.
Under the Nigeria Tax Administration Act (NTAA) 2025, the NRS is now the single federal authority responsible for issuing TCCs. This replaced the old FIRS process.
A TCC is required in a wide range of official and financial situations. If you are involved in any of the following, you will need one:
Log in to the NRS Rev360 self-service portal at selfservice.nrs.gov.ng, navigate to the TCC application section, fill in the form, and upload your documents.
Visit your nearest NRS office with your documents. Staff will assist you in completing the application.
2 to 4 weeks
This is the typical processing time after a complete application is submitted. Once approved, you receive a digital certificate you can download and print. Incomplete applications or outstanding liabilities will extend this timeline.
Any unpaid taxes will block your application. Settle all outstanding balances before applying.
Missing returns for any of the past 3 years will cause a rejection. File all outstanding returns first.
Your TIN must match the records in the NRS system. Contact your nearest NRS office if your details are incorrect.
Take the 1-minute readiness check. 10 quick questions, no signup, and you walk away with a printable checklist of what's left.
This guide is for educational purposes only and does not constitute professional tax advice. Procedures and timelines may vary. For official guidance, consult the Nigeria Revenue Service (NRS) or a qualified tax professional.