FIRS Adopts NIN as Tax ID for Nigerians Ahead of 2026 Rollout | ClipTV Online

The Federal Inland Revenue Service (FIRS) has officially announced that the National Identification Number (NIN) now automatically serves as the Tax Identification Number (TIN) for individual Nigerians.

This change is part of a broader fiscal reform under the Nigeria Tax Administration Act (NTAA) 2025, which is scheduled for full implementation starting January 1, 2026. 

Key details of the new unified identification system include:

• Individuals: Your NIN is your automatic Tax ID; no separate application or physical card is required.
• Businesses: For registered companies, the Corporate Affairs Commission (CAC) registration number (RC number) automatically becomes their Tax ID.
• Existing TINs: If you already have a separate TIN, it remains valid and is integrated into the new system.
• Banking Transactions: Individuals do not need to provide a separate TIN to open or operate bank accounts; banks will automatically retrieve the Tax ID during onboarding using the NIN.
• Scope of Requirement: A Tax ID will be mandatory for specific transactions starting in 2026, including bank account operations, insurance, stock market activities, and government contracts.
• Exemptions: Low-income earners (those earning ₦800,000 or less annually) are exempt from Personal Income Tax. Additionally, students and dependents who do not earn an income are not required to obtain a Tax ID. 

For further verification or to check your current status, you can visit the Joint Tax Board (JTB) TIN Portal or the FIRS official website.