The Federal Inland Revenue Service has announced that from 2026, the National Identification Number will automatically serve as the Tax Identification Number for individual Nigerians.
The Service also said registered businesses will no longer need a separate Tax ID, as their Corporate Affairs Commission registration number will now be used for tax purposes.
The clarification was made on Monday in a public awareness campaign on the new tax laws shared by the FIRS on its official X handle.
The announcement follows public concerns over provisions in the new tax laws that require a Tax ID for certain transactions, including the operation and ownership of bank accounts.
According to the FIRS, the changes are part of the Nigeria Tax Administration Act, which will take effect from January 2026. The Service, however, explained that the use of a Tax ID is not a new policy.
It said the requirement has existed since the Finance Act of 2019 but has now been strengthened under the new law.
“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, 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, as the Tax ID is a unique number linked directly to your identity.”
The FIRS said the new system is meant to make tax administration easier and more efficient by reducing duplication and closing loopholes used for tax evasion.
It added that the reform would also promote fairness by ensuring that everyone who earns taxable income contributes appropriately.
The Service urged Nigerians to ignore misinformation surrounding the new tax framework, assuring the public that the reforms are aimed at improving transparency and efficiency in the country’s tax system.
Wuzup Nigeria had earlier reported that the Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, said banks would be required to request a Tax ID from all taxable Nigerians under the new tax administration framework starting from January 1, 2026.
