The Federal Inland Revenue Service (FIRS) officially confirmed on December 23, 2025, that the National Identification Number (NIN) now automatically serves as the Tax Identification Number (TIN) for individual Nigerians.
This clarification was issued to address public concerns regarding new tax laws requiring a Tax ID for specific transactions, such as opening or operating bank accounts.
Key details of the announcement and the new framework include:
Individuals: The NIN is the official tax identifier; individual taxpayers do not need to apply for a separate TIN or hold a physical tax card.
Registered Businesses: The Corporate Affairs Commission (CAC) registration number (RC number) now automatically functions as the official Tax ID.
Banking Integration: Starting January 1, 2026, banks will be mandated to request a Tax ID from taxable persons. Because of the integration, providing a NIN at a bank will allow the institution to automatically retrieve the linked TIN.
Taxable Persons Only: The requirement applies to “taxable persons”—those earning income through employment or trade—while non-income earners like students and dependents are generally exempt.
Legal Basis: This system is reinforced by the Nigeria Tax Administration Act (NTAA) 2025, which aims to unify tax identifiers and reduce administrative duplication.
Individuals can verify their existing status through the Joint Tax Board (JTB) TIN Portal or the FIRS official website.
