In a landmark move set to simplify Nigeria’s tax system, the Federal Inland Revenue Service (FIRS) has announced that, starting in 2026, the National Identification Number (NIN) will automatically serve as the Tax Identification Number (TIN) for individual Nigerians.
This clarification was made public on Monday via a campaign on X, aiming to raise awareness about the new tax laws. In a similar development, registered businesses will no longer need separate Tax Identification Numbers. Their Corporate Affairs Commission (CAC) registration numbers will now function as official tax identifiers under the revised framework.
The announcement comes amidst public concerns over certain transactions that require a Tax ID, such as the opening and operation of bank accounts. According to the FIRS, the Nigeria Tax Administration Act (NTAA), which takes effect in January 2026, mandates the use of a Tax ID for specified activities. While the requirement is not entirely new—it has existed since the Finance Act of 2019—the new law strengthens and unifies the system.
“The Tax ID unifies all Tax Identification Numbers previously issued by the FIRS and State Internal Revenue Services into a single identifier,” the agency explained. “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 FIRS emphasized that the reform is designed to simplify identification processes, eliminate duplication, close gaps that enable tax evasion, and promote fairness, ensuring that all individuals earning taxable income contribute accordingly.
To curb misinformation, the agency urged Nigerians to rely on official sources, assuring the public that the updated system will improve efficiency and transparency in tax administration.
Further, Taiwo Oyedele, Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, revealed that banks will be required to request a TIN from all taxable Nigerians starting January 1, 2026, as part of the federal government’s revamped tax framework.
This move marks a significant step towards a more unified and streamlined tax system, simplifying the process for both individuals and businesses while strengthening compliance and accountability nationwide.