NIN Becomes Tax ID for Nigerians from January 2026 – FIRS

The Federal Inland Revenue Service (FIRS) has announced that Nigeria’s National Identification Number (NIN) will automatically serve as a Tax Identification Number (Tax ID) for individuals beginning January 2026.

The clarification follows public concerns over provisions in the new tax laws requiring a Tax ID for certain financial and economic transactions, including bank account operations.

According to data from the National Identity Management Commission (NIMC), about 123.9 million Nigerians had been issued a NIN as of October 2025.

In a public awareness campaign posted on X on Monday, the FIRS explained that under the new tax framework, registered businesses will use their Corporate Affairs Commission (CAC) registration (RC) number as their Tax ID.

The development is anchored on the Nigeria Tax Administration Act (NTAA), scheduled to take effect from January 2026, which mandates the use of a Tax ID for taxable transactions. The FIRS noted that the requirement is not new, as it was first introduced under the Finance Act 2019, but has now been strengthened.

According to the Service, the unified Tax ID system is designed to simplify taxpayer identification, reduce duplication, close loopholes for tax evasion, and promote fairness in tax compliance.

“The Tax ID unifies all TINs previously issued by FIRS and State Internal Revenue Services into a single identifier. For individuals, the NIN automatically serves as the Tax ID, while registered companies will use their CAC RC number. No physical card is required, as the Tax ID is a unique number linked directly to the individual or corporate identity,” the FIRS stated.

Meanwhile, the Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Taiwo Oyedele, has dismissed claims that all bank accounts must be linked to a Tax Identification Number before January 2026.

Oyedele explained that Section 4 of the NTAA requires only taxable persons—those earning income through trade or economic activity—to obtain a Tax ID. He added that individuals without taxable income, including students and dependents, are exempt.

He further noted that anyone operating a business or corporate bank account since 2020 already has a Tax Identification Number under existing regulations.