The Federal Inland Revenue Service says Nigeria’s National Identification Number will automatically serve as Tax ID for individuals from January 2026 under the new tax law
NIN Becomes Automatic Tax ID for Nigerians from January 2026 — FIRS
The Federal Inland Revenue Service (FIRS) has announced that the National Identification Number (NIN) issued by the National Identity Management Commission (NIMC) will automatically serve as the Tax Identification Number (Tax ID) for Nigerians from January 2026.
The clarification comes amid growing public concerns over provisions in Nigeria’s tax laws that mandate the use of a Tax ID for certain financial and economic transactions, including bank account ownership.
According to official data released by the NIMC, 123.9 million Nigerians had been issued NINs as of October 2025, placing the country on a strong footing for the transition.
In a public awareness campaign on the new tax laws posted on X (formerly Twitter) on Monday, the FIRS explained that registered businesses will also not need to apply separately for a Tax ID, as their Corporate Affairs Commission (CAC) Registration (RC) number will automatically function as their Tax ID under the new system.
The Service said the provision is contained in the Nigeria Tax Administration Act (NTAA), which is scheduled to take effect from January 2026.
According to the FIRS, while the NTAA mandates the use of a Tax ID for specific transactions, the requirement is not entirely new, noting that it has existed since the Finance Act 2019, but has now been strengthened and streamlined.
Explaining the rationale behind the reform, the FIRS said the new Tax ID system is designed to simplify identification, eliminate duplication, close loopholes for tax evasion, and promote fairness in the tax system.
“The Tax ID unifies all TINs previously issued by FIRS and state Internal Revenue Services into a single identifier,” the Service stated.
“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; the Tax ID is a unique number linked directly to your identity,” it added.
Meanwhile, the Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Taiwo Oyedele, has dismissed claims circulating online that all bank accounts must have a Tax Identification Number before January 2026.
Providing clarification, Oyedele explained that Section 4 of the NTAA requires a taxable person to obtain a Tax ID, defining a taxable person as anyone who earns income through trade or other economic activities.
He noted that individuals who do not earn income, including students and dependents, are not required to obtain a Tax ID.
Oyedele further clarified that anyone operating a business bank account or corporate account since 2020 already has a Tax Identification Number under existing regulations. Read More
