CAC Annual Returns-2026
CAC Annual Returns are a mandatory yearly compliance requirement for registered businesses in Nigeria. Filing CAC Annual Returns confirms that your entity remains active on the register of the Corporate Affairs Commission (CAC) and ensures you remain in good regulatory standing.
Many businesses complete incorporation and assume compliance ends there. It does not. Registration establishes your business; annual returns maintain its legal status.
CAC Annual Returns
This guide explains what CAC Annual Returns are, who must file, what information is required, filing timelines, and the consequences of non-compliance.
What Are CAC Annual Returns?
CAC Annual Returns are statutory filings made to the Corporate Affairs Commission to confirm that a registered entity is still in existence and operational.
They serve as an annual update of key business information.
It is important to distinguish this from tax compliance:
- CAC Annual Returns are corporate regulatory filings
- They are not tax returns
- They are filed with CAC, not with tax authorities
The filing helps maintain an accurate and updated public record of registered entities in Nigeria.
Who Must File CAC Annual Returns?
The obligation applies to all registered entities, including:
- Business Names (Sole Proprietorships)
- Private Companies (Ltd)
- Public Companies (PLC)
- Partnerships
- Incorporated Trustees
- Limited Liability Partnerships (LLPs)
- Limited Partnerships (LPs)
The filing requirements, however, differ depending on the type of entity.
Information Required for CAC Annual Returns
1. Business Names
For registered Business Names, the filing typically requires:
- Business Registration Number
- Registered Business Name
- Nature of Business
- Registered Address
- Branch Address (if any)
- Details of Proprietor(s)
- Turnover for the preceding year
Business Names are generally required to disclose annual turnover rather than submit full financial statements.
2. Companies (Limited Liability Companies)
For companies, the disclosure requirements are more extensive. CAC Annual Returns may require:
- Company details confirmation
- Registered office address
- Share capital structure
- Details of directors and shareholders
- Financial statements for the preceding year
Depending on the company’s classification under company law, the financial statements may be audited or unaudited. Larger entities are typically subject to audit requirements, while certain small companies may qualify for exemptions where applicable.
3. Incorporated Trustees and Partnerships
These entities must provide updated governance and operational information as prescribed under applicable regulations, which may include financial disclosures depending on structure.
When Are CAC Annual Returns Due?
The filing timeline depends on the entity type.
Business Names
Annual Returns are generally filed between January 1 and June 30 each year for the preceding year.
Example:
If your business was registered in October 2025, the Annual Return becomes due between January and June 2026.
Late filing attracts statutory penalties.
Companies
Companies typically file Annual Returns annually following the end of their financial year, in line with statutory timelines applicable to their structure.
Why CAC Annual Returns Matter
1. Legal Standing
Failure to file CAC Annual Returns may result in:
- Accumulated penalties
- Default fees
- Company status marked inactive
- Risk of removal from the register after prolonged non-compliance
2. Corporate Transparency
Annual Returns ensure the public record reflects:
- Accurate ownership
- Current management
- Operational status
- Financial disclosure (where applicable)
This supports due diligence and regulatory oversight.
3. Business Credibility
Banks, investors, contracting authorities, and regulatory bodies may verify CAC compliance before engaging with a business.
Non-filing can delay:
- Contract awards
- Financing approvals
- Corporate restructuring
- Regulatory clearances
How to File CAC Annual Returns
Filing is done through the CAC post-incorporation portal:
General steps include:
- Log into the portal
- Select the Annual Returns option
- Complete the required form
- Upload applicable documents
- Pay the prescribed filing fee
- Submit for processing
Applications may be:
- Approved
- Queried (requiring clarification or correction)
Once approved, an acknowledgment letter can be downloaded.
Some filings may require a CAC-accredited agent, depending on portal requirements and the nature of the entity.
What Happens If You Do Not File?
Non-compliance with CAC Annual Returns can lead to:
- Escalating late penalties
- Loss of active status
- Inability to process post-incorporation changes
- Increased regulatory scrutiny
- Eventual delisting after prolonged default
Annual Returns are one of the most fundamental compliance obligations for registered businesses.
CAC Annual Returns vs Tax Returns
It is common to confuse corporate filings with tax obligations.
| CAC Annual Returns | Tax Returns |
| Filed with CAC | Filed with tax authority |
| Confirms legal existence | Reports taxable income |
| Regulatory compliance | Fiscal compliance |
| May require turnover or financial statements | Requires income computation |
Both obligations operate independently and must be managed separately.
Final Thoughts
CAC Annual Returns are not a formality; they are a statutory obligation that sustains your business’s legal identity.
Incorporation creates your entity.
Annual compliance preserves it.
Maintaining timely and accurate CAC annual return filing protects your business from penalties, preserves credibility, and ensures uninterrupted regulatory standing.
