The National Identification Number (NIN) issued by the National Identity Management Commission (NIMC) will automatically serve as the Tax Identification Number (Tax ID) for individuals from January 2026, the Federal Inland Revenue Service (FIRS) has announced.
The clarification follows growing concerns over provisions in the new tax laws that require a Tax ID for certain transactions, including bank account ownership.
According to figures released by NIMC, about 123.9 million Nigerians had been issued a NIN as of October 2025.
In a public awareness campaign on the new tax regime shared on X on Monday, the FIRS also disclosed that for registered businesses, the registration (RC) number issued by the Corporate Affairs Commission (CAC) will automatically function as their Tax ID under the new system.
The Nigeria Tax Administration Act (NTAA), scheduled to take effect from January 2026, mandates the use of a Tax ID for specified transactions. However, the FIRS stressed that the requirement is not entirely new, noting that it has existed since the Finance Act of 2019 but has been further strengthened under the NTAA.
According to the agency, the unified Tax ID system is designed to simplify taxpayer identification, eliminate duplication, close loopholes for tax evasion, and promote fairness by ensuring that all individuals and entities with taxable income contribute appropriately.
“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, the NIN automatically serves as the Tax ID, while registered companies will use their CAC RC numbers. There is no physical card; the Tax ID is a unique number linked directly to the taxpayer’s identity,” it added.
Meanwhile, the Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Taiwo Oyedele, has dismissed claims that all bank accounts must have a Tax Identification Number before January 2026.
Providing further clarification, Oyedele explained that Section 4 of the NTAA requires only taxable persons to obtain a Tax ID, defining a taxable person as anyone who earns income through trade, business, or other economic activities.
He noted that individuals without income, such as students and dependants are not required to obtain a Tax ID.
Oyedele also added that anyone operating a business or corporate bank account since 2020 already has a Tax Identification Number, as it has been a requirement under existing regulations.
