Government Services Guide
Step-by-step guides from official sources. Select a country, then a topic.
Register for Taxes in Nigeria
TIN, VAT, CIT, and PAYE
Fees
Free (registration)
Timeline
1-5 working days
Last verified
2026-10
Step-by-Step Process (4 steps)
Register for TIN
Apply for a Taxpayer Identification Number at any FIRS office or online via TaxPro Max portal.
Required:
- • CAC registration certificate
- • NIN
- • Business address
Register for VAT (if applicable)
Businesses with annual turnover above NGN 25 million must register for VAT with FIRS.
Required:
- • TIN
- • Business registration documents
- • Proof of turnover
Register as PAYE employer
If you have employees, register with your state Internal Revenue Service (IRS) for PAYE deductions.
Required:
- • TIN
- • Employee records
- • State IRS registration
File returns
File via TaxPro Max: CIT annually (within 6 months of year end), VAT monthly (by 21st), PAYE monthly.
TaxPro Max portal handles most filings
Small companies (< NGN 25M turnover) pay 0% CIT
All Requirements
- ✓ CAC certificate
- ✓ NIN
- ✓ Business bank account
- ✓ Company address
Official Sources
Steps and fees reviewed 2026-10. Official links: 2 of 3 answered when ONIM checked them on 2026-11-12 — a link that did not answer may still work from your own country. Always check official sources.
Disclaimer: These guides summarize official government procedures from published sources. Fees, timelines, and requirements may change. Always verify with the official agency before starting a process. This is not legal advice.