The Federal Inland Revenue Service has clarified that the National Identification Number (NIN) issued by the National Identity Management Commission will automatically serve as the Tax Identification Number (TIN) for individual Nigerians starting from 2026.
In a public awareness campaign shared on X, the FIRS explained that registered businesses will no longer need a separate Tax ID, as their Corporate Affairs Commission (CAC) registration number will now function as the official tax identifier under the new tax system.
The move comes amid public concerns over provisions in the new tax laws that make a TIN mandatory for certain transactions, including owning bank accounts.
The FIRS noted that the requirement is not entirely new, having been part of the Finance Act of 2019, but is now reinforced under the Nigeria Tax Administration Act (NTAA), which takes effect in January 2026.
“The Tax ID unifies all Tax Identification Numbers previously issued by the FIRS and State Internal Revenue Services into a single identifier. For individuals, your NIN automatically serves as your Tax ID, while for registered companies, your CAC RC number is used.”
“You do not need a physical card, as the Tax ID is a unique number linked directly to your identity,” the Service said.
According to the FIRS, the new system is designed to simplify identification, reduce duplication, close loopholes for tax evasion, and ensure fairness by making sure everyone earning taxable income contributes appropriately.
The Service urged Nigerians to disregard misinformation surrounding the reform and assured that the new framework aims to improve efficiency and transparency in tax administration.
The Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, had earlier stated that banks will be required to request a TIN from all taxable Nigerians as part of the federal government’s new tax administration framework starting January 1, 2026.
