The Federal Inland Revenue Service (FIRS) has announced that Nigeria’s National Identification Number (NIN) will automatically function as a Tax Identification Number (Tax ID) for individuals from January 2026, as part of reforms under the new tax administration framework.
The clarification was made amid public concern over provisions in the recently passed tax laws that require a Tax ID for certain financial and economic activities, including bank account operations.
According to the FIRS, the policy is designed to simplify identification and strengthen tax compliance, not to impose new or sudden obligations on Nigerians.
In a public awareness message released on social media on Monday, the revenue agency explained that the new system links existing identity records to taxation, eliminating the need for multiple identifiers.
For registered businesses, the Registration Certificate (RC) number issued by the Corporate Affairs Commission (CAC) will now automatically serve as their Tax ID.
Data from the National Identity Management Commission (NIMC) showed that as of October 2025, about 123.9 million Nigerians had been enrolled and issued NINs, meaning a significant majority of citizens were already covered under the new system.
The changes are anchored on the Nigeria Tax Administration Act (NTAA), which is scheduled to take effect from January 1, 2026. The Act requires the use of a Tax ID for specified transactions.
However, the FIRS stressed that this requirement was not entirely new, noting that similar provisions have existed since the Finance Act of 2019, though they have now been expanded and reinforced.
According to the Service, the unified Tax ID system would merge all existing Tax Identification Numbers previously issued by both the FIRS and state internal revenue services into a single, standard identifier.
This, it said, would help to reduce duplication, close loopholes used for tax evasion and promote fairness by ensuring that all eligible income earners contribute appropriately.
“For individuals, your NIN automatically becomes your Tax ID. For companies, the CAC RC number serves that purpose,” the FIRS explained.
“There is no need for a physical card, as the Tax ID is simply a unique number linked directly to your identity or registration.”
Meanwhile, the Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Taiwo Oyedele, has also sought to calm fears surrounding the implementation of the new tax laws.
He dismissed claims that all bank account holders would be required to provide a Tax Identification Number before January 2026.
Oyedele explained that under Section 4 of the NTAA, only taxable persons are required to obtain a Tax ID.
He defined a taxable person as anyone earning income through trade, business or other economic activities.
Individuals without income, such as students or dependents, are not required to have a Tax ID.
He also noted that business and corporate bank accounts have been linked to tax identification since 2020, meaning many affected entities are already complying with the requirement.
The Federal Government maintained that the reforms are aimed at modernising Nigeria’s tax system, improving efficiency and widening the tax net without placing unnecessary burdens on citizens.
