The Federal Government has announced that every Nigerian with a National Identification Number (NIN) now automatically has a Tax Identification Number (Tax ID), eliminating the need for a separate tax registration process for individuals.
The Federal Inland Revenue Service (FIRS) disclosed this in a public awareness campaign on the new tax laws posted on X on Monday. According to the agency, the NIN issued by the National Identity Management Commission (NIMC) has been formally adopted as the Tax ID for individual Nigerians under the new tax framework.
For registered businesses, the FIRS said the Corporate Affairs Commission (CAC) registration (RC) number will automatically serve as the Tax ID.
The announcement comes amid widespread concerns over provisions in the new tax laws that mandate the use of Tax ID for certain financial and economic transactions, including bank account-related requirements.
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According to the FIRS, the Nigeria Tax Administration Act (NTAA), scheduled to take effect from January 2026, requires the use of a Tax ID for specific transactions. However, the agency clarified that the requirement is not entirely new, noting that it has existed since the Finance Act of 2019 and has now been strengthened under the NTAA.
“The Tax ID unifies all TINs previously issued by the FIRS and State Internal Revenue Services into a single identifier,” the FIRS 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. The Tax ID is a unique number directly linked to your identity.”
The service explained that the new system is designed to simplify identification, eliminate duplication, close loopholes for tax evasion and promote fairness by ensuring that individuals and businesses earning taxable income contribute appropriately.
With the new framework, all Nigerians who have been issued a NIN are now automatically assigned a Tax ID and can be brought into the tax net if they earn taxable income.
As of October 2025, 123.9 million Nigerians had been issued NINs, according to data from the NIMC. The FIRS declaration also addresses fears that Nigerians would need to undergo another lengthy registration process to obtain a Tax ID in order to operate bank accounts from 2026.
Amid public concerns over the new tax laws, Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Taiwo Oyedele, has clarified that not all bank accounts will be required to have a Tax Identification Number before January 2026.
Oyedele explained that Section 4 of the NTAA applies only to taxable persons defined as individuals or entities earning income from trade or economic activity. He noted that individuals without income, such as students and dependents, are not required to obtain a Tax ID.
He also pointed out that since 2020, businesses operating corporate bank accounts have already been required to provide a Tax Identification Number, making the new provisions an extension rather than a departure from existing practice.
