Nigeria · Requirements

Requirements and documents in Nigeria

Snapshot

To open a business account in Nigeria you generally provide the Corporate Affairs Commission registration document, identification and a Bank Verification Number for owners or directors, a recent utility bill, and a tax identification. A limited company also provides its incorporation certificate, memorandum and articles, a status report, and a board resolution. Some sectors need a SCUML certificate. Figures here are as of 4 February 2026.

Business name
Registration certificate, owner identification and Bank Verification Number, utility bill, tax identification
Limited company
Adds incorporation certificate, memorandum and articles, status report, and board resolution
Tax identification
Now issued automatically on incorporation through the Nigeria Revenue Service integration
Sector certificate
A SCUML certificate is required in certain designated sectors
Fees and features as of 4 February 2026Last reviewed 4 February 2026

General information, not financial, legal, or tax advice. Verify current terms and eligibility with the provider before applying.

To open a business account in Nigeria you generally provide the Corporate Affairs Commission registration document, identification and a Bank Verification Number for owners or directors, a recent utility bill for the business address, and a tax identification. A limited company also provides its incorporation certificate, memorandum and articles, a status report, and a board resolution naming signatories. Some sectors need a SCUML certificate. Information as of 4 February 2026, not advice.

Requirements and documents for a business account in Nigeria

The exact list depends on whether you registered a business name or a limited company, and on the bank. For a registered business name you generally need the Corporate Affairs Commission certificate, valid identification and a Bank Verification Number for the owner, a recent utility bill for the business address, and the tax identification. As of 4 February 2026, confirm the current list with the provider.

Limited companies

A private limited company generally also needs its certificate of incorporation, the memorandum and articles of association, a status report, and a board resolution authorising the account and naming the signatories, with valid identification and Bank Verification Numbers for all directors and signatories. A Tax Identification Number is now issued automatically when incorporation is approved, through the Corporate Affairs Commission integration with the Nigeria Revenue Service. As of 4 February 2026.

Sector certificates and common problems

Businesses in certain designated sectors, such as real estate, dealerships, luxury goods, and some consulting categories, need a SCUML certificate from the Special Control Unit Against Money Laundering. Applications are commonly delayed by outdated registration documents, a name mismatch between records and identification, an incomplete board resolution, overdue annual returns, or an old or personal utility bill. As of 4 February 2026, confirm the current requirements with the bank before you apply.

The international providers we compare do not confirm a business account for companies resident in Nigeria as of 4 February 2026. Companies in Nigeria usually bank with an established local bank such as Guaranty Trust Bank, Access Bank, Zenith Bank, First Bank of Nigeria, or United Bank for Africa, or with a licensed Nigerian fintech such as Moniepoint, Kuda, or OPay. Compare their published terms and see the related guides below before applying.

Questions about business account requirements in Nigeria

What documents do I need to open a business account in Nigeria?
For a registered business name, generally the Corporate Affairs Commission certificate, owner identification and Bank Verification Number, a recent utility bill, and a tax identification. A limited company also needs its incorporation certificate, memorandum and articles, a status report, and a board resolution. As of 4 February 2026. Verify with the provider.
Do all directors need a Bank Verification Number?
Banks generally require valid identification and a Bank Verification Number for all directors and signatories on a company account. Non resident signatories can enrol at centres abroad. As of 4 February 2026, confirm with the bank.
What is a SCUML certificate?
A SCUML certificate is issued by the Special Control Unit Against Money Laundering and is required for businesses in certain designated sectors, such as real estate, dealerships, and some consulting categories. As of 4 February 2026, confirm whether your sector needs it.
Why might documents be rejected?
Common issues include outdated registration documents, a name mismatch between records and identification, an incomplete board resolution, overdue annual returns, and an old or personal utility bill. As of 4 February 2026, confirm the current list with the bank.

Fees, features, and eligibility change and vary by region. This page was last reviewed on 4 February 2026. Confirm current terms with the provider before applying.

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