A Tax Clearance Certificate (TCC) is the document that proves you — or your company — have settled your taxes for the past three years. You will be asked for it when you bid for a contract, apply for many visas, take a bank loan, collect a government payment, or take up a public-sector appointment. This guide explains who issues your TCC, what you need, and how to get it in 2026 without the back-year scramble that delays most applications.
What a TCC actually proves
A TCC certifies that your taxes for the three years immediately preceding the current year of assessment have been fully paid, or that you had no liability for those years. It names the years covered, your Taxpayer Identification Number (TIN), and the issuing tax authority.
Who issues yours — FIRS or your State
This is where most people start in the wrong queue:
- Individuals (employees and the self-employed) are taxed by their State Internal Revenue Service — for example, LIRS in Lagos. Your personal TCC comes from the state where you reside.
- Limited companies are taxed by the Federal Inland Revenue Service (FIRS). A company’s TCC comes from FIRS.
Insider tip: A company director often needs both — the company’s FIRS clearance and their own personal state clearance. Working out which authority you owe, and registering with it, is half the battle; start it well before you actually need the certificate.
What you need before you apply
- A valid TIN (for you and/or the company)
- Returns filed for the last three years
- Proof of tax paid (receipts or payment references) for those years
- For companies: audited accounts and CAC documents
- A valid ID and your contact details
Easter egg: The single biggest cause of TCC delay is un-filed or unpaid back years — you cannot get a three-year certificate if one year is missing. If you have gaps, you can usually file and pay the outstanding years and still get cleared, but build in time for it.
How to get your TCC, step by step
1. Register and confirm your TIN
If you do not have a TIN, register with the correct authority first. If you do, confirm it is active and matches your records.
2. File any outstanding returns
Bring the last three years of returns up to date. For individuals this is your annual personal income tax; for companies, your company income tax returns and accounts.
3. Pay what is due
Settle any assessed tax for the covered years and keep every receipt and payment reference.
4. Apply for the certificate
Submit the TCC application to FIRS (companies) or your State revenue service (individuals), attaching your TIN, returns and payment evidence.
5. Collect and verify
Once issued, check that your name, TIN and the three covered years are correct before you rely on it — an error means another trip.
How long it takes
With clean, filed and paid years, a TCC can be issued quite quickly. The time goes into fixing gaps — un-filed years, mismatched TINs, or disputed assessments — which can add weeks. There is no fee for the certificate itself; the cost is simply the tax you owe.
Let RenewPapers get your TCC sorted
We find out exactly which authority you owe, register or reactivate your TIN, reconcile and file your outstanding years, and apply for the certificate on your behalf — then keep your TIN, returns and TCC in your RenewPapers wallet so next year’s clearance is almost automatic. We either file directly through our revenue-service channels or put a person in the queue for you. No guessing which office, no missed back years.
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Why a TCC gets refused
- One or more of the three years is un-filed or unpaid
- Your TIN is inactive, duplicated, or registered with the wrong authority
- You applied to FIRS for a personal clearance, or to the state for a company’s
- Assessed tax is in dispute and unresolved
This guide is general information, not tax advice. Tax rules, rates and procedures change and vary by state; confirm current requirements with the relevant authority before applying.
