How to Get TCC for a Dormant Company: The 2026 Guide for Inactive Businesses

Many business owners believe that if a company is not trading, it does not need a Tax Clearance Certificate (TCC).

This is a dangerous misconception that leads to heavy penalties and the eventual “De-listing” of the company by the CAC.

Even if your company has zero turnover, you still require a TCC to open bank accounts or maintain your legal status in 2026.

The “NIL Return” Strategy

The NRS allows dormant companies to apply for what is known as a NIL Tax Clearance Certificate.

A NIL return is an official filing where you declare that the company had no income or expenses during the tax year.

Under the 2026 Rev360 protocols, these filings must still be supported by a Statement of Affairs rather than a full audit.

The first step is to log into the NRS portal and update your company profile to “Dormant” status.

You must then file NIL returns for the last three years, ensuring that every field in the digital form reflects zero activity.

Once the returns are filed, you can proceed to the “Tax Clearance” tab to request your certificate.

The NRS has increased its surveillance on dormant companies in 2026 to prevent “Shell Company” tax evasion.

If your bank account shows any transaction volume, the system will reject your NIL return and trigger a manual audit.

Maintaining a valid TCC for your dormant business ensures you are ready to resume operations the moment an opportunity arises.