The Federal Inland Revenue Service (FIRS) has announced that from 2026, the National Identification Number (NIN) will automatically serve as the Tax Identification Number (TIN) for individual Nigerians.
The clarification was made on Monday through a public awareness message shared by the agency on X, following growing concerns about the new tax laws and their implications for everyday transactions.
According to the FIRS, registered businesses will also no longer need a separate TIN, as their Corporate Affairs Commission (CAC) registration numbers will now function as their official tax identifiers under the revised tax system.
The agency explained that the changes are part of the Nigeria Tax Administration Act (NTAA), which is scheduled to take effect in January 2026. While the law requires a Tax ID for certain transactions, including the operation of bank accounts, the FIRS stressed that this is not entirely new, noting that similar requirements have existed since the Finance Act of 2019 but have 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. There is no need for a physical card, as the Tax ID is a unique number linked directly to your identity.”
The FIRS added that the new system is designed to simplify identification, eliminate duplication, reduce tax evasion, and ensure fairness by bringing more eligible taxpayers into the tax net.
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The agency also urged Nigerians to disregard misinformation surrounding the reforms, assuring the public that the changes are aimed at improving efficiency and transparency in tax administration.
Meanwhile, the Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, revealed that banks will begin requesting a TIN from all taxable Nigerians as part of the new tax framework when it takes effect on January 1, 2026.
