How to Get a Tax Identification Number (TIN) in Nigeria in 2026

October 16, 2026

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Last updated: 16 October 2026 · By Naijatipsland Editorial Team · Editorial policy

If you searched for how to get a Tax Identification Number (TIN) in Nigeria, the first thing to know is that the system changed on 1 January 2026. For individuals, your National Identification Number (NIN) now serves as your tax ID, and for businesses it is the Corporate Affairs Commission (CAC) registration number. Most people do not need to apply for a new number. They need to retrieve it, and to make sure their records match. This guide explains who needs a Tax ID, how to retrieve one, and what has been said about bank accounts.

The change is recent, and reports from December 2025 and January 2026 differ on some details, including portal addresses and bank restrictions. We flag those below. Check the official websites before you enter personal details. This is general information, not tax advice.

The short answer

Individuals: the Federal Inland Revenue Service (FIRS) said in December 2025 that your NIN now also functions as your tax ID, and no separate registration or physical card is needed, per BusinessDay.
Businesses: use your CAC registration number (RC) or business name (BN) number.
To see your 13-digit Tax ID, use the Tax ID portal launched on 1 January 2026 by the Joint Revenue Board (formerly the Joint Tax Board) and the Nigeria Revenue Service (formerly FIRS).
Who needs one: taxable persons, meaning people who earn income from trade, business or other economic activity. Students and dependents with no income do not, according to Taiwo Oyedele, chair of the Presidential Committee on Fiscal Policy and Tax Reforms.
Cost: a December 2025 Techeconomy guide says registration through the JTB route is free.

Which tax ID applies to individuals, companies and old TIN holders in Nigeria

What changed in 2026

Before 2026, individuals applied for a separate TIN from FIRS or their state internal revenue service. Under the new framework, which takes effect with the Nigeria Tax Administration Act 2025, Taxify describes the NIN as replacing the TIN for most individual taxpayers and the CAC number as replacing it for businesses, with old TINs mapped to those records. Existing TINs stay valid, according to Oyedele and Fidelity Bank. The Joint Revenue Board describes the new Tax ID as a unified, system-generated number meant to harmonise taxpayer records and replace previously issued TINs.

How to retrieve your Tax ID online (individuals)

Open the Tax ID portal. Reports give two sets of addresses: taxid.jrb.gov.ng and taxid.nrs.gov.ng (Sahara Reporters), or taxidjtb.gov.ng and taxidnrs.gov.ng (Legit.ng and TVC News). We could not confirm which is correct, so reach the portal from the official Joint Revenue Board or Nigeria Revenue Service website rather than a search ad or a link in a message.
Select the Individual tab and choose National Identification Number.
Enter your 11-digit NIN.
Enter your first name, last name and date of birth exactly as NIMC recorded them.
The portal shows your 13-digit Tax ID.

If the details do not match, the lookup fails. Check your NIN record first, and correct it with NIMC if the name or date of birth is wrong.

For a company or business name

Open the same portal and choose the Corporate tab.
Select the organisation type.
Enter your CAC registration number.
Click retrieve to display the 13-digit Tax ID.

Tax ID portals in Nigeria for retrieving your Tax ID

What if you do not have a NIN or the lookup fails?

Older route (JTB): a December 2025 Techeconomy guide describes searching for an existing TIN with your NIN or BVN, then registering as an individual with your name, date of birth, email, phone number and address, choosing the nearest tax station, and receiving a certificate by email. For businesses it points to the JTB non-individual portal and the FIRS TaxPro MAX site, using your CAC RC or BN number. It lists tinverification.jtb.gov.ng. The system may have been replaced by the new portal, so ask your tax office what applies now.
FCT-IRS flow: an April 2026 TaxCalc guide describes individual registration on the FCT-IRS site using your BVN, date of birth and names, with the certificate sent by email, and a USSD recovery code, *7737*22#, which we could not verify elsewhere. Confirm before you use it.
In person: Techeconomy lists a valid ID (NIN slip, driver’s licence or international passport) and a utility bill for address verification at a tax office. Ask your state internal revenue service for its current requirements.
NIN problem: if you do not have a NIN, get one from NIMC first, because it is the key to the new system. Our guide to checking your BVN and linking it to your bank accounts also covers the identity records banks use.

Timeline of Nigeria Tax ID changes from December 2025 to January 2026

Will your bank account be restricted?

This was the most confusing part of the rollout:

On 12 December 2025, Oyedele said taxable persons without a tax ID may have difficulty running their bank accounts in the near future, and that banks would ask for a TIN. People with existing TINs would not need new ones.
On 15 December 2025, Fidelity Bank told customers that accounts not linked to a TIN or NIN could be restricted from 1 January 2026.
On 1 January 2026, Fidelity clarified that customers without a TIN can keep operating their accounts without restriction, and asked them to update their NIN on their accounts.
The Joint Revenue Board said the Tax ID would not lead to bank account deductions or closures for non-compliance. Sahara Reporters notes that this was not independently verified.
An allAfrica report from 22 December 2025 said existing account holders keep access and may be asked for a TIN over time, while people opening new accounts without one might not be allowed to.

The practical step: link your NIN to your bank account and keep your bank, employer and business details the same as your NIN record. For other account protection steps, see how to block your card or account and what transfers cost in 2026.

Having a Tax ID does not mean you owe tax

Taxify notes that registering with the tax authority does not mean you owe tax. You pay tax only on taxable income, and returns are filed when required. Allafrica’s report also quotes the reform committee saying that simply holding money in a bank account is not taxable, and mentions an income exemption for people earning below N800,000 a year. Check the current thresholds with the Nigeria Revenue Service.

Beware of scams

The portals are free to use, so do not pay an agent for a lookup of your NIN-based Tax ID.
Never share your NIN, BVN or OTP with someone who messages you offering a Tax ID.
Use only addresses reached from the official Joint Revenue Board or Nigeria Revenue Service websites.

Frequently asked questions

Is my NIN my TIN?

For individuals, yes, according to a FIRS announcement reported in December 2025. The portal shows a 13-digit Tax ID tied to it.

Do I need a Tax ID if I am a student?

Not if you earn no taxable income, per Oyedele.

Is my old TIN still valid?

Reports say existing TINs remain valid and are being mapped to the new records.

Is it free?

A December 2025 guide says the JTB registration process is free. The portal retrieval did not mention a fee in the reports we read.

Can my bank block my account without a Tax ID?

Reports conflict. Fidelity clarified on 1 January 2026 that customers without a TIN could keep operating, and the Joint Revenue Board said there would be no closures, but new accounts may require one. Ask your bank.

Bottom line

You probably already have a Tax ID. Retrieve it with your NIN on the official portal, make sure your NIN details are correct and linked to your bank, and file returns only if you have taxable income.