The Federal Inland Revenue Service (FIRS) has announced that the National Identification Number (NIN) will automatically serve as the Tax Identification Number (TIN) for individual Nigerians starting from 2026.
The clarification was issued on Monday through a public awareness campaign on the new tax laws shared by the Service on X.
According to the FIRS, registered businesses will also no longer require a separate TIN, as their Corporate Affairs Commission (CAC) registration numbers will now function as their official tax identifiers under the revised tax framework.
The announcement followed public concerns over aspects of the new tax laws that mandate the use of a Tax ID for certain transactions, including the operation and ownership of bank accounts.
Providing further clarification, the FIRS said the Nigeria Tax Administration Act (NTAA), scheduled to take effect in January 2026, makes the use of a Tax ID mandatory for specified transactions. The Service, however, noted that the requirement is not entirely new, stressing that it has been in existence since the Finance Act of 2019, but has now been strengthened.
“The Tax ID unifies all Tax Identification Numbers previously issued by the FIRS and State Internal Revenue Services into a single identifier,” the Service said.
“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 explained that the new system is designed to simplify identification processes, eliminate duplication, close loopholes that enable tax evasion, and promote fairness by ensuring that all individuals earning taxable income contribute appropriately.
The agency also urged Nigerians to disregard misinformation surrounding the reform, assuring the public that the new tax framework is aimed at improving efficiency and transparency in tax administration.
Meanwhile, the Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, disclosed that banks will be required to request a TIN from all taxable Nigerians as part of the federal government’s new tax administration framework, which will take effect on 1 January 2026.
