The Federal Inland Revenue Service (FIRS) has announced that Nigerians will no longer be required to obtain a separate Tax Identification Number (TIN), as the National Identification Number (NIN) has been officially adopted as the tax identification number for individuals, effective from January 2026.
The clarification followed growing public concern over new tax provisions and speculation that citizens would be required to register for additional identification numbers for tax-related transactions.
In a statement issued on Monday, FIRS explained that the move is part of ongoing reforms under Nigeria’s evolving tax administration framework aimed at simplifying identification and improving efficiency.
According to the Service, every Nigerian individual’s NIN, issued by the National Identity Management Commission (NIMC), will now automatically function as their Tax ID. As a result, individuals will no longer need to apply for or carry a separate TIN.
The clarification was also extended to businesses. FIRS stated that registered companies will use their Corporate Affairs Commission (CAC) registration number as their official tax identifier, eliminating the need for a separate tax ID for corporate entities.
The announcement was coming amid widespread concerns triggered by provisions in new tax laws requiring a Tax ID for certain activities, including the opening and operation of bank accounts. Many Nigerians had feared the introduction of a fresh registration process.
However, FIRS stressed that the requirement for a Tax ID is not new. It explained that the Nigeria Tax Administration Act, which come into effect in January 2026, merely strengthens an existing framework that has been in place since the Finance Act of 2019.
“The Tax ID unifies all Tax Identification Numbers previously issued by the FIRS and State Internal Revenue Services into a single identifier,” the agency said.
It further clarified that individuals and companies will not be issued physical cards, noted that the Tax ID is simply a unique number linked directly to existing national records.
FIRS said the integrated system is designed to reduce duplication across government databases, enhance accountability, and improve compliance within the tax system. The reform is also expected to help curb tax evasion by ensuring that individuals and businesses with taxable income are properly captured.
The Service urged Nigerians to disregard misleading information circulating about the policy, emphasizing that the reform is intended to promote transparency, efficiency, and fairness rather than impose additional hardship.
According to FIRS, linking tax records with existing national databases will ultimately make compliance easier for taxpayers while strengthening government revenue collection.
