CAC annual returns: the complete guide for Nigerian businesses
Every company, business name and incorporated trustee registered with the Corporate Affairs Commission has to file an annual return. Here is who files what, when it is due, and how to do it.
In short
- An annual return is a yearly filing that confirms your registered details with CAC. It is not a tax.
- Companies file within 42 days after each AGM. A new company's first AGM is due within 18 months of incorporation.
- Business names file by 30 June each year, starting the year after registration.
- Incorporated trustees file between 30 June and 31 December each year, starting the year after incorporation.
- Filing is online, at CAC's post-incorporation portal: post.cac.gov.ng.
What is an annual return?
An annual return is a yearly statement to the Corporate Affairs Commission (CAC) that confirms your entity's current details, such as its registered address, its directors or proprietors, and, for companies, its shareholding. It is required by section 417 of the Companies and Allied Matters Act 2020 (CAMA 2020).
It is often confused with other filings. An annual return is not a tax, not your tax return and not a statement of profit. For companies, it is filed together with financial statements where the law requires them.
Who has to file?
- Companies limited by shares or by guarantee, private or public.
- Business names: sole proprietorships and partnerships registered with CAC.
- Incorporated trustees: NGOs, churches, mosques, clubs and associations.
When is the annual return due?
| Registered as | Deadline | Law |
|---|---|---|
| Company that holds AGMs | Within 42 days after each AGM. First AGM within 18 months of incorporation; after that, one AGM in every calendar year, no more than 15 months apart. | CAMA ss. 237 and 421 |
| Small or single-member company | No AGM required. Ask us to confirm your filing date. | CAMA ss. 237, 394 and 421(2) |
| Business name | By 30 June each year, except the year of registration. | CAMA s. 822 |
| Incorporated trustees | Between 30 June and 31 December each year, except the year of incorporation. | CAMA s. 848 |
Not sure which dates apply to you? The deadline checker works them out from your registration date.
How to file your annual return online
- Log in to CAC's post-incorporation portal at post.cac.gov.ng, using the account you registered with.
- Choose the annual returns service and start a filing for the year you are filing for.
- Complete the form. Check that the address, directors or proprietors, and shareholding match your records.
- Pay the filing fee, and any late-filing penalty, through the portal.
- Upload any documents requested, such as financial statements for companies.
- Track the status on your dashboard. If CAC raises a query, answer it there.
- Once approved, download and keep the acknowledgement.
Forms differ by entity type. Business names, for example, use Form CAC/BN/7.
Before you start: what to have ready
- Your portal login details, and your RC or BN number
- Your current registered address, and any branch addresses
- Up-to-date details of directors, the company secretary (if any), proprietors or trustees
- Shareholding details, for companies
- The date of your last AGM, and financial statements where required
How much does it cost?
Filing fees and late-filing penalties are set by CAC's official schedule of fees and vary by entity type. Published figures differ and change over time, so check the amount shown on the portal when you file, or ask us.
What if you're late?
Late filing attracts penalties, and since 1 January 2024 CAC applies them to each director and officer as well as the company. Long-running default can lead to the company being struck off. Our guide to late annual returns explains the consequences and how to catch up.
Work out your exact dates
Our free checker gives your next AGM and annual return deadlines in seconds, and can add them to your calendar with reminders.
Sources
- Mondaq: all you need to know about annual returns with CAC
- The Nigeria Lawyer: filing of annual returns under CAMA 2020
- Section 237, CAMA 2020 (Law Global Hub)
- PwC Nigeria: key compliance under CAMA 2020 and the Companies Regulations 2021
- Mondaq: single-director and single-shareholder companies in Nigeria
- Bumpa: how to file CAC annual returns online (January 2026)
- Afriwise: CAC applies penalties to directors and officers from 1 January 2024
- Corporate Affairs Commission: official website and fee schedule
This guide is general information about Nigerian law as at the date above, not legal advice for your situation. Fees, forms and portal steps change, so confirm them with CAC when you file, or ask us.