What Is the CAC Annual Return?

The CAC Annual Return is a mandatory filing that every registered company in Nigeria must submit to the Corporate Affairs Commission (CAC) each year. It provides CAC with updated information about your company, including its directors, shareholders, registered address, and share capital.

This requirement applies to all companies incorporated under the Companies and Allied Matters Act (CAMA) 2020. Business Name registrations (sole proprietorships) are generally exempt from this requirement.

Who Must File?

  • Private Limited Companies (Ltd)
  • Public Limited Companies (Plc)
  • Companies Limited by Guarantee
  • Limited Liability Partnerships (LLP)

Exempt: Sole proprietorships and registered business names are not required to file annual returns with CAC.

Filing Deadlines

Annual returns must be filed within 42 days after the anniversary of the company's incorporation. For example, if your company was incorporated on 15th March 2024, your 2025 annual return is due by 26th April 2025.

For companies that have never filed annual returns since incorporation, all outstanding returns must be filed. You can't skip years.

What Information Is Required?

The CAC annual return form requires:

  • Company details: Name, RC number, registered address, email, phone
  • Director information: Names, addresses, dates of appointment of all current directors
  • Secretary details: Name and address of company secretary (if applicable)
  • Shareholder information: Names, addresses, and shareholding details
  • Share capital: Authorised and paid-up share capital
  • Changes during the year: Any changes in directors, shareholders, address, or share capital

Filing Fees

CAC charges filing fees based on the company's share capital:

  • Share capital up to ₦1,000,000: Lower filing fee tier
  • Share capital above ₦1,000,000: Higher filing fee tier
  • Late filing penalty: Additional fees apply for each year of late filing

The exact fees are updated periodically by CAC. Late filing penalties accumulate annually, so the longer you wait, the more expensive it becomes.

How to File Your Annual Return

Step 1: Log in to the CAC Portal

Access the CAC Company Registration Portal (pre.cac.gov.ng) using your company's login credentials. If you don't have access, you'll need to register or contact CAC for assistance.

Step 2: Complete the Annual Return Form

Fill in the required information accurately. Ensure all director and shareholder details are current. If there have been any changes during the year, these must be reflected in the return.

Step 3: Upload Supporting Documents

Depending on your company type, you may need to upload financial statements or other supporting documents.

Step 4: Pay the Filing Fee

Make payment through the portal using the approved payment methods. Keep your payment receipt.

Step 5: Submit and Download Confirmation

After payment confirmation, submit the return and download the acknowledgment receipt. This serves as proof of filing.

What Happens If You Don't File?

Failing to file annual returns has serious consequences:

  • Accumulating penalties: Late filing fees increase each year
  • Company status at risk: CAC can mark your company as "inactive" after two consecutive years of non-filing
  • Striking off: Under CAMA 2020, CAC can strike a company off the register for persistent non-compliance, effectively dissolving it
  • Director liability: Directors of non-compliant companies may face personal consequences
  • Inability to make changes: You cannot file other CAC forms (director changes, address changes, etc.) until annual returns are up to date

CAC Annual Return vs. Tax Filing

It's important to understand that CAC annual returns are separate from tax filings with the Nigeria Revenue Service (NRS). Your company must comply with both:

  • CAC annual return: Filed with the Corporate Affairs Commission (company information update)
  • Tax returns: Filed with the NRS or SIRS under the Nigeria Tax Act 2025 (income tax, VAT, etc.)

Both are mandatory, and non-compliance with either can affect your ability to obtain a Tax Clearance Certificate or bid for contracts.

Catching Up on Overdue Annual Returns

If your company has outstanding annual returns from previous years, you'll need to file all of them, not just the current year. This can involve significant accumulated penalties, but it's essential to get back into compliance.

Our team regularly helps companies catch up on overdue annual returns, negotiate penalty reductions where possible, and establish a system to stay compliant going forward.