The Federal Government has formally published a revised schedule of service fees for the Corporate Affairs Commission (CAC), marking a significant adjustment to the cost of registering and maintaining business entities in Nigeria. The updated schedule was released in the Federal Republic of Nigeria Official Gazette No. 92, dated May 29, 2025, and documented under Statutory Instrument No. 6.
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Issued by the Minister of Industry, Trade and Investment, the new fee structure affects all categories of registered entities, including limited liability companies, partnerships, incorporated trustees, business names, and foreign companies.
In a related development, the Corporate Affairs Commission has also confirmed that the revised fees will take effect from August 1, 2025. This was contained in a public notice issued on Tuesday, where the Commission explained that the changes follow a comprehensive review of prevailing economic realities, including rising operational costs and feedback from stakeholders.
“The reviewed fees reflect the prevailing economic conditions and are necessary to support our continued digital transformation and quality service delivery,” the Commission stated.
According to the CAC, the adjustment is aimed at improving service efficiency, sustaining reforms, and maintaining infrastructure in the face of growing inflationary pressures. The Commission also emphasized that the updated rates align with its strategic plan to enhance customer experience, drive ease of doing business, and ensure self-sustenance in service provision.
The new schedule introduces changes across various services such as name reservation, company incorporation, annual returns, certified true copies, post-incorporation filings, status reports, and premium services like same-day processing. It also outlines new penalty fees for late filings and non-compliance, applicable to both entities and their officers.
Below is a table summarizing key services and fees from the Corporate Affairs Commission (CAC) as published in the Federal Republic of Nigeria Official Gazette No. 92, Vol. 112, dated May 29, 2025.
| 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.
New-Schedule-of-Fees-29th-May-2025 TheNigeriaLawyer
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