Names
Setting up a company in Nigeria
Business names and companies are registered online with the Corporate Affairs Commission, starting with a name availability check. Words such as Federal, National or Government need CAC consent, and names identical to an existing company are refused.
- Legal suffix
- Ltd, Limited
- Domains
- .com and .com.ng
- Corporate tax
- 0% for small companies, 25% company income tax plus a 4% development levy for the rest (from 2026)
- Name check
- Corporate Affairs Commission (CAC)
What it costs
| Formation | The CAC charges ₦10,000 to register a private company with share capital up to ₦1 million, plus ₦10,000 for each extra ₦1 million (revised schedule, late 2025). Business names cost less, and stamp duty and agent fees come on top. |
|---|---|
| Every year | Annual returns cost ₦5,000 for companies with share capital up to ₦100 million. Business names file their own annual returns for a small fee. |
| Registered agent or local requirement | No registered agent, but you need a registered address in Nigeria. Foreign-owned companies also register with the Nigerian Investment Promotion Commission (NIPC). |
| Online portal | Yes. The CAC registration portal handles name searches, registration, annual returns and certified copies online. |
Certificates (good standing, incumbency and similar)
| Certified true copy of documents | Ordered online from the CAC |
|---|---|
| Status report | Ordered online from the CAC |
Estimates checked October 2026. Government fees change and service providers charge on top, so confirm with the registry before you budget. Sources: Corporate Affairs Commission.
Naming rules in Nigeria
A sole trader can register a business name instead of a company. Both are registered online with the CAC. The generator flags these words with an orange or red tick:
- Needs approval Bank, Banking, Insurance, Insurer, Assurance, Reinsurance, Securities, Exchange, Fund, Funds. Regulated financial term. Needs approval from the financial regulator in most countries.
- Needs approval Federal, National, Regional, State, Government, Municipal, Chartered, Cooperative, Co-operative. Restricted word under CAMA 2020. Needs consent from the Corporate Affairs Commission.
- Needs approval Chamber. Chamber of Commerce is only allowed for companies limited by guarantee.
- Needs approval Holding, Holdings, Group. Group and Holding are only accepted for real group structures, with CAC consent.
These checks are a quick screen based on published guidance, not legal advice. The registry has the final say.
Jurisdictions at a glance
| Jurisdiction | Legal suffix | Domain | Headline corporate tax | Typical setup cost |
|---|---|---|---|---|
| UAE Mainland | LLC, Sole Establishment | .ae | 9% corporate tax on profit above AED 375,000 | About AED 11,500–14,000 |
| UAE Free Zone (DMCC, IFZA, RAKEZ…) | FZ-LLC, FZCO, FZE, DMCC | .ae | 0% on qualifying income, 9% on the rest | From about AED 6,000 |
| DIFC (Dubai) | Limited, Ltd | .ae | 0% on qualifying income, 9% on the rest | About AED 100,000 year one |
| ADGM (Abu Dhabi) | Ltd, Limited | .ae | 0% on qualifying income, 9% on the rest | About US$6,300 |
| Saudi Arabia | LLC | .sa | 20% on foreign-owned profit, 2.5% zakat on Saudi and GCC shares | About SAR 15,000 in fees |
| Qatar (QFC) | LLC | .qa | 10% on locally sourced profit | US$500 application |
| Bahrain | W.L.L., S.P.C. | .bh | No general corporate tax (oil and gas and large multinationals aside) | About BHD 250–450 in fees |
| United Kingdom | Ltd, Limited | .co.uk | 19% to 25% corporation tax | £100 |
| Ireland | Limited, DAC | .ie | 12.5% on trading income | €50 |
| Estonia (e-Residency) | OÜ | .ee | 0% on retained profit, 22% on distributed profit | €265 + e-Residency |
| Netherlands | B.V. | .nl | 19% up to €200,000, then 25.8% | €500–1,500 notary |
| Germany | GmbH, UG (haftungsbeschränkt) | .de | About 30% combined corporate and trade tax | About €600 + capital |
| Cyprus | Ltd, Limited | .com.cy | 15% corporate tax (from 2026) | Low registrar fees |
| USA: Delaware | Inc., LLC, Corp. | .us | 21% federal, no Delaware income tax if you don't operate there | $109–110 |
| USA: Wyoming | LLC | .us | 21% federal, no state income tax | $100 |
| Singapore | Pte. Ltd. | .com.sg | 17% headline, with partial exemptions for new companies | S$315 |
| Indonesia | PT, PT Perorangan, CV | .co.id | 22% corporate tax, with a 0.5% final tax on turnover for small businesses | From about IDR 5 million for a local PT |
| Hong Kong | Limited | .com.hk | 8.25% on the first HK$2 million, then 16.5% | About HK$3,900 |
| Nigeria | Ltd, Limited | .com.ng | 0% for small companies, 25% company income tax plus a 4% development levy for the rest (from 2026) | From ₦10,000 in CAC fees |
| Egypt | LLC, S.A.E., OPC | .com.eg | 22.5% corporate tax | Depends on capital |
| British Virgin Islands | Ltd, Limited, Inc. | .vg | 0% | $550 + agent |
| Cayman Islands | Ltd | .ky | 0% | About $5,000 with a provider |
How to choose a company name that gets approved
- Check the register first: names identical or very close to an existing company are refused.
- Avoid regulated words such as Bank, Insurance, Capital or Trust unless you hold the licence.
- In the Gulf, avoid religious, royal or government terms and place names such as Dubai or Emirates.
- In the UK, sensitive words such as British, Royal, Charity or Institute need prior approval.
- Secure the .com and the country domain on the same day you reserve the name.
The rule checks are a quick screen based on published guidance, not legal advice. The registry has the final say.
Information only. CorpNameCheck does not give tax, legal or company-registration advice. Costs, rules and tax rates are simplified estimates that change over time. Many activities need a licence or regulatory approval, and only the relevant registry or regulator can confirm what applies to you. Check name availability and trademarks with the official bodies before you register or buy a domain. Full disclaimer