ABUJA, Nigeria — Nigeria’s Federal Inland Revenue Service has announced that the National Identification Number issued by the National Identity Management Commission now automatically serves as a Tax Identification Number for individuals, as part of changes tied to the country’s evolving tax administration framework.
The declaration comes amid public concern over provisions in tax laws that require a Tax ID for certain financial and commercial transactions, including bank account ownership.
According to figures released by the National Identity Management Commission, 123.9 million Nigerians had been issued a National Identification Number as of October 2025.
In a public awareness campaign on new tax laws posted on X on Monday, December 22, 2025, the Federal Inland Revenue Service said the new system also applies to businesses.
For registered companies, the registration number issued by the Corporate Affairs Commission will automatically function as their Tax ID under the revised framework.
Tax Law Changes Effective 2026
The changes are anchored in the Nigeria Tax Administration Act, which is scheduled to come into force in January 2026.
The Act mandates the use of a Tax ID for certain transactions, according to the service’s campaign materials.
The revenue agency said the requirement was not new, noting that it had existed since the Finance Act of 2019 but had been reinforced under the new legislation.
In explaining the rationale for the system, the Federal Inland Revenue Service said the unified Tax ID would streamline identification, reduce duplication and close loopholes used for tax evasion, while promoting fairness by ensuring that individuals and businesses earning taxable income contribute accordingly.
“The Tax ID unifies all TINS previously issued by FIRS and states IRS 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. You do not need a physical card; the Tax ID is a unique number linked directly to your identity.”
Clarification on Bank Accounts
Amid claims that all bank accounts would be required to have a Tax Identification Number before January 2026, Taiwo Oyedele, the chairman of the Presidential Fiscal Policy and Tax Reforms Committee, said the interpretation was inaccurate.
Mr Oyedele said Section 4 of the Nigeria Tax Administration Act requires a taxable person to obtain a Tax ID, defining a taxable person as someone who earns income through trade or other economic activity.
He added that individuals without income, including students and dependents, are not required to obtain a Tax ID.
Mr Oyedele also noted that anyone operating a business bank account or a corporate account since 2020 already had a Tax Identification Number under existing regulations.
