The Federal Inland Revenue Service (FIRS) has announced that separate Tax Identification Numbers (TIN) will no longer be required for most Nigerians, starting January 1, 2026.
The FIRS stated that existing identification numbers, the NIN for individuals and the CAC registration number for businesses, will automatically function as official Tax IDs.
This aims to modernize the system under the new Nigeria Tax Administration Act (NTAA), reducing the bureaucratic burden on citizens and also closing loopholes used for tax evasion.
The transition seeks to expand the tax net of Nigeria and to achieve a $1 trillion digital economy.
Under the new framework, the Nigeria Revenue Service (NRS), will use a unified database. This means that if you already have a NIN or a registered company (RC) number, you are already tax-ready.
There is no need for a physical Tax ID Card. Your 11-digit NIN (for individuals) or your CAC RC Number (for businesses) is your unique identifier linked directly to your tax profile.
Taxable individuals and businesses do not need to visit an FIRS office to apply for this new status. The integration happens at the backend between NIMC, CAC, and the tax authorities.
Individuals earning ₦800,000 or less per year remain exempted from personal income tax, in order to ensure that students and low-income earners are not unfairly burdened.
The Tax ID unifies all Tax Identification Numbers previously issued… into a single identifier. You do not need a physical card, as the Tax ID is a unique number linked directly to your identity – Federal Inland Revenue Service (FIRS)
Banks are currently upgrading their systems to validate NINs as Tax IDs before the January 1st deadline. Citizens are advised to ensure their NIN records are up to date and linked to their current phone numbers.
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