When are CAC Annual Returns due in Nigeria?

For Business Names, annual returns are due not later than 30th June of each calendar year. For Limited Companies, annual returns must be filed within 42 days following the Annual General Meeting (AGM).

What happens if a company does not file CAC Annual Returns?

The company status is changed from 'Active' to 'Inactive' on the public CAC search portal. Financial institutions may restrict business bank accounts, the company cannot obtain a clean CAC Status Report, and CAC may eventually strike the company off the register.

How can I change my CAC status from Inactive back to Active?

You must calculate the outstanding years of unfiled returns, pay the statutory filing fees and accumulated late penalties to the CAC, and submit updated financial figures through an accredited CAC agent.

Post-Incorporation Compliance

CAC Annual Returns Filing & Compliance Guide

Protect your business from being marked "Inactive" or struck off by the Corporate Affairs Commission. Understand statutory timelines, late penalty fees, and reactivation.

Check Your Company Status & File Register a New Business

What Are CAC Annual Returns in Nigeria?

An Annual Return is a mandatory statutory notification that every registered business, company, or incorporated trustee in Nigeria must file each year with the Corporate Affairs Commission.

Important Note: Annual Returns are not company income taxes paid to FIRS. They are statutory administrative filings paid to the CAC to certify that your registered entity is still active, functioning, and maintaining valid director/shareholder records.

Statutory Deadlines by Entity Type

Business Name

Must be filed annually not later than 30th June of each succeeding year following the year of initial registration.

Late penalty accrues per outstanding year.

Limited Company (LTD)

First return is due within 18 months of incorporation. Subsequent filings are due within 42 days following the Annual General Meeting (AGM).

Late penalty applies to both company & directors.

NGO / Incorporated Trustees

Trustees must file annual returns accompanied by the audited statement of accounts between 30th June and 31st December each year.

Mandatory for grant eligibility and donor audits.

What Happens If You Don't File?

"Inactive" Status on CAC Portal

The CAC public registry marks your business "INACTIVE". Anyone searching your name — including banks, clients, or investors — will see your non-compliant status.

Bank Account Restrictions

Nigerian commercial banks periodically verify CAC status. An "Inactive" designation can result in post-no-debit (PND) or inability to process loans and foreign exchange.

Accumulating Penalties

CAC charges late penalties for every single year missed. The longer you wait, the higher the clearance cost becomes.

Delisting & Striking Off

Under CAMA 2020 Section 692, the Commission publishes lists of dormant companies and strikes them off the national database permanently.

How to Reactivate Your Inactive CAC Registration

Let our accredited agents compute and clear your backlog seamlessly.

1. Audit Outstanding Years

We audit your CAC profile to identify exactly which years are overdue and calculate the exact statutory fees and penalties.

2. Prepare & Submit Returns

We prepare statutory annual return forms, reconcile financial summaries, and submit directly to the CAC registry.

3. Download Active Status Report

Once CAC approves the filing, your portal status immediately reverts to "ACTIVE" and we deliver your updated Status Report.

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