🏗️ Builders & Contractors

Nigerian builders.
Registered, compliant, contract-ready.

Construction in Nigeria runs on paperwork. CAC, TIN, TCC, NSITF, and COREN certification are the price of entry for government and corporate contracts. JUSTRA handles the compliance so you can focus on the build.

Register Your Construction Firm →← All Sectors

Compliance for Your Sector

What the law requires
for builders & contractors.

These are the specific compliance requirements that apply to your business. JUSTRA handles all of them — sequenced correctly and filed on time.

01
CAC Limited Company (Ltd)
Most government and corporate construction tenders require Ltd status, not just a business name. JUSTRA handles the full incorporation.
02
TIN and Tax Clearance Certificate
NRS TIN (CAC RC Number) and an annual TCC are mandatory for all government procurement participation — including the Federal Tenders Board and state contractors lists.
03
NSITF Certificate
Construction sites require NSITF coverage for all workers. Certificate required before site mobilisation on formal contracts.
04
Annual NRS Returns
Company income tax returns must be filed annually — even where tax payable is zero under the ₦100M exemption threshold.

What Formalisation Unlocks

The doors that open
when you register.

Registration is not a cost. It is an investment that opens contracts, credit, and markets your competitors cannot reach.

🏛️
Government Contract Prequalification
Federal and state procurement portals require CAC, TIN, TCC, NSITF, and pension compliance before a contractor can be shortlisted. JUSTRA delivers full prequalification readiness.
🏢
Corporate Supplier Registration
Banks, telecoms, oil majors, and large retailers require formal supplier registration. A JUSTRA-compliant contractor profile meets every standard document requirement.
💰
Project Finance Access
Formal construction firms with clean compliance records access CBN-backed SME construction finance, bank project loans, and development finance institution funding.
📋
BoQ and Tender Readiness
JUSTRA keeps your compliance calendar current so your company is always tender-ready — no expired certificates blocking a live opportunity.
Tax Act 2025

Builders & Contractors businesses under ₦100M pay 0% Company Income Tax from January 2026.

The Nigerian Tax Act 2025 exempts small and medium enterprises from company income tax. Formalising your business now is a tax-saving decision — not just a compliance one.

Calculate Your Tax →

The Certification Ladder

Four levels of trust.
Each one unlocks the next.

JUSTRA certification is a progressive credential. Start at Registered and build toward Institutional Supplier status — the level that unlocks government tenders and bank-backed lending.

01
Registered
CAC, TIN, and basic NRS compliance done.
UnlocksBusiness account · Formal invoicing · Filing returns
02
Certified
80%+ compliance score + insurance documentation.
UnlocksJUSTRA Certificate · Cooperative badge · Group banking
03
Commercial Partner
95%+ compliance + documented track record.
UnlocksCorporate supplier lists · SME credit facilities
04
Institutional Supplier
100% compliance + audit-ready financials.
UnlocksGovernment tenders · Bank-backed lending

The Numbers

Builders & Contractors in Nigeria.
By the numbers.

₦3.7tn
Annual construction spend in Nigeria
78%
Of Nigerian contractors are unregistered
100%
Of federal tenders require full compliance pre-bid
₦50,000
Minimum NRS penalty for late annual returns

Real Business Story

Nine years of work. One missing certificate from federal bid.

Building contractor · 9 years · Lagos Island

Tunde Adesanya had been winning residential jobs across Lagos Island for nine years. His workmanship was respected, his margins were tight, and he had built up a crew of 18. When a Federal Housing Authority project tender came up in Lekki, he tried to submit — and was immediately disqualified: "Ltd status required." His company was registered as a Business Name. JUSTRA handled the conversion to Ltd in 8 working days. Three months later, Tunde submitted his first federal housing bid.

✓Converted Business Name to Ltd; prequalified for Federal Housing Authority contractor list

The Cost of Staying Informal

Non-compliance is not free.
It is just quietly expensive.

These are the real penalties builders & contractors businesses face for operating without proper registration and compliance.

CAC annual returns filed late
Per month from the due date; persistent non-filers risk CAC strike-off and business name loss
₦10,000/month
NSITF non-compliance — site incident occurs
NSITF penalties on construction sites are severe; workers' injury claims cannot be processed without coverage
₦1,000,000+
NRS late filing of annual returns
Plus 10% of unpaid tax and interest at 21% p.a. on outstanding balance
₦50,000 minimum
Operating without Tax Clearance Certificate
Any ongoing tender or contract can be revoked if TCC lapses during the engagement period
Contract disqualification

JUSTRA costs less than one penalty. Plans start at ₦3,000/month. CAC registration is ₦65,000 one-time. Compare that to the real cost of a single enforcement visit.

Frequently Asked Questions

Questions from builders & contractors.
Answered directly.

Can I bid for government contracts with just a Business Name registration?
Most federal contracts require Limited Company (Ltd) incorporation, not just a Business Name. State contracts vary — some accept Business Name for smaller values. JUSTRA advises on the correct registration type based on your target contract size and procurement body.
What is a Tax Clearance Certificate and why do I need it?
A TCC proves you have filed and paid your taxes for the last 3 years. It is mandatory for ALL government procurement contracts and most corporate supplier registrations. NRS issues it annually after you file. JUSTRA tracks your filing deadlines to ensure your TCC is always current.
My company has 15 workers on site. Are all of them covered by NSITF?
All workers on site — permanent, contract, and casual — must be covered under your NSITF policy. Construction sites receive priority inspection. Fines for uncovered workers on a site following a workplace incident can exceed ₦1M and personal liability may apply to site managers.
How long does Ltd incorporation take through JUSTRA?
Ltd incorporation typically takes 5–10 working days from the point your documents are submitted to CAC. JUSTRA handles the full process: name search, MEMART preparation, stamp duty, certificate collection. We notify you when each stage is complete.

Register Your Construction Firm today.

JUSTRA handles your CAC registration, TIN, and full compliance setup. Start with a free compliance scan — no payment required to see where you stand.

Start Free Compliance Scan →View Pricing