Application Forms

1. Company S/N SUBJECT FEES in Naira (₦) 1 Set of incorporation forms 500.00 2 Others 100.00 per each form 2. Business Name S/N SUBJECT FEES in Naira (₦) 1 Registration form 250.00 2 Others 100.00 per each form 3. Incorporated Trustees S/N SUBJECT FEES in Naira (₦) 1 Set of incorporation forms 1,000.00 2

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Penalties for Business Names

S/N SUBJECT FEES in Naira (₦) 21 Late filing of change of business name 50.00 per proprietor 22 Late filing of notice of change in business address 50.00 per proprietor 23 Late filing of notice of change in proprietorship 50.00 per proprietor 24 Late filing of annual return 2,500.00 25 Late filing of notice of

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Penalties for Companies

S/N SUBJECT FEES in Naira (₦) 1 Late filing of increase in share capital of public company 10,000 2 Late filing of increase in share capital of private company 5,000.00 3 Late filing of annual return for small company 3,000.00 per year 4 Late filing of annual return for a private company other than a

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Services for Incorporated Trustees

S/N SUBJECT FEES in Naira (₦) 1 Reservation of Name 500 2 Incorporation of trustees 30,000.00 3 Filing of notice of change of name 10,000.00 4 Filing of notice of change in trustees 10,000.00 5 Filing of notice of amendment of constitution 6,000.00 6 Filing of annual return 5,000.00 7 Filing of notice of court

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Services for Business Names

S/N SUBJECT FEES in Naira (₦) 1 Reservation of Name 500 2 Registration of business name 10,000.00 3 Filing of notice of change of business name 5,000.00 4 Filing of notice of change in business address 1,000.00 5 Filing of notice of change in proprietorship 1,000.00 6 Filing of annual return 1,000.00 7 Filing of

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Services for Companies

S/N SUBJECT FEES in Naira (₦) 1 Reservation of Name N500.00 2 Registration of private company with share capital of N1million or less N10,000.00 3 Registration of private company/Increase in Share Capital above N1million and up to N500million N5,000.00 for every N1million share capital or part thereof 4 Registration of private company/Increase in share capital

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