The Federal Inland Revenue Service (FIRS) has announced that starting in January 2026, the National Identification Number (NIN) will automatically function as the Tax Identification Number (TIN) for individual Nigerians.
In a public awareness campaign, the FIRS clarified that this change, part of the new Nigeria Tax Administration Act (NTAA), is meant to simplify the tax system, reduce duplication, and close loopholes for tax evasion.
Similarly, registered businesses will no longer need a separate tax ID, as their Corporate Affairs Commission (CAC) registration number will serve as their official identifier.
This move unifies all previous TINs into a single number and addresses public concerns about needing to undergo a new registration process, particularly for opening or operating bank accounts
Officials have stressed that only individuals who earn a taxable income are required to have a Tax ID; students, dependents, and others without income are exempt.
