💼 Freelancers & Professionals

Nigerian freelancers.
Formalised, protected, billable.

Whether you're a designer, consultant, developer, lawyer, or accountant operating independently — formalisation turns your work into a business, protects your income, and makes you billable to companies that can't pay individuals.

Register Your Practice →← All Sectors

Compliance for Your Sector

What the law requires
for freelancers & professionals.

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

01
CAC Business Name Registration
Register under your trading name. Separate your personal finances from your business. Issue proper invoices. A registered business name is the foundation.
02
TIN Registration
Required for every professional invoice above threshold, WHT deductions, and any engagement with government or large corporates.
03
Personal Income Tax
Self-employed professionals pay Personal Income Tax (PIT) rather than CIT. JUSTRA clarifies your tax type, calculates what you owe, and tracks deadlines.
04
WHT Compliance
Most companies deduct Withholding Tax (5–10%) from professional service fees. JUSTRA ensures you receive WHT credit notes and claim them correctly at year end.

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.

🏢
Corporate Client Access
Large companies cannot pay individuals directly — only registered businesses. A CAC Business Name registration is what makes you billable to your biggest potential clients.
🌍
International Client Invoicing
Foreign clients and platforms require a formal business entity for compliance. JUSTRA registration enables proper USD/international invoicing.
🛡️
Contract Protection
A registered business can enter contracts in its own name — protecting you in disputes, enabling proper NDAs, and giving clients the legal entity they require.
💰
SME Finance and Grants
BOI, NITDA, and private SME grant programmes require registered businesses. JUSTRA compliance makes freelancers and solo professionals eligible.
Tax Act 2025

Freelancers & Professionals 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 Numbers

Freelancers & Professionals in Nigeria.
By the numbers.

$1.2bn
Nigerian freelance economy annual value
4M+
Independent professionals in Nigeria
5–10%
WHT deducted from professional fees — recoverable only with TIN
₦0
Legal recourse for unpaid invoices without business registration

Real Business Story

Five years of consulting. One bank that would not pay an individual.

IT Consultant · 5 years · Lagos

David Nwosu had been doing IT consulting in Lagos for five years — always paid in cash or directly to his personal Zenith account. When a Tier-1 bank became his biggest client, they told him their procurement policy required all vendors to be registered businesses. He had no CAC, no TIN, and no formal contracting entity. JUSTRA got him registered in 6 days. He also discovered he had accumulated over ₦180,000 in unclaimed WHT credits from previous invoices — which he was now able to claim at year-end.

✓Retained major bank client on retainer; recovered ₦180,000+ in unclaimed WHT credits

The Cost of Staying Informal

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

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

No TIN — WHT credits not recovered at year-end
Every professional invoice where 5–10% WHT is deducted becomes a permanent loss if you have no TIN to claim credits against
5–10% of annual income
Unpaid invoice from corporate client — no formal contract
Courts cannot enforce payment obligations between an individual and a company without a proper registered business contracting party
No enforcement
Late Personal Income Tax returns
State IRS (not NRS) handles PIT for self-employed individuals; late filing attracts fines and interest
₦50,000 minimum + 10%
Operating without professional body registration
Professionals in regulated fields (law, medicine, accounting) face disciplinary action for practice without valid professional standing
Potential liability

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 freelancers & professionals.
Answered directly.

I work from home as a designer. Why do I need CAC registration?
Three practical reasons: (1) Companies can only raise purchase orders and pay registered business entities directly — many cannot pay individuals at all. (2) You cannot enter an enforceable service contract in your own name. (3) You cannot claim back WHT deductions made on your fees without a business TIN — that money is lost permanently without registration.
What is WHT and how does it affect me as a freelancer?
Withholding Tax is deducted at source by companies paying for professional services — typically 5% for most services, 10% for consultancy. The company is supposed to give you a WHT credit note. With a registered TIN, you can offset these credits against your Personal Income Tax at year-end. Without TIN, the deduction is a permanent loss on every invoice.
I'm an accountant with ICAN certification. Do I still need CAC registration?
Yes. ICAN (or ACCA/CIMA) professional certification qualifies you professionally; CAC Business Name registration makes your practice a legal business entity. Both are needed for a formal practice. JUSTRA handles the business registration alongside your professional credentials.
I work internationally and get paid in USD. What do I need?
International platforms (Upwork, Fiverr, Deel) and foreign clients require a registered business entity for formal contracts. You'll also need a domiciliary account, which banks require a CAC certificate to open. JUSTRA registers your business name and TIN — the foundation everything else builds on.

Register Your Practice 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.

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