New Tax ID in Nigeria: What It Is, Its Impact, and How to Get One

The Tax Identification Number (TIN), often referred to as the Tax ID in Nigeria, is a unique identifier issued by the Federal Inland Revenue Service (FIRS) to individuals and businesses for tax purposes. As of 2025, the Nigerian government has introduced reforms to strengthen tax compliance, making the TIN a critical requirement for financial and business transactions. Starting January 1, 2026, all Nigerians engaging in financial activities, such as opening bank accounts or conducting business operations, must have a TIN. This reform aims to boost government revenue, reduce tax evasion, and fund essential public services like healthcare, education, and infrastructure.

What Is the New Tax ID?

The TIN is a 12-digit number assigned to individuals, sole proprietorships, partnerships, and corporate entities to track tax obligations and ensure compliance with Nigerian tax laws. Unlike the previous system, where TIN issuance was sometimes inconsistent, the 2025 reforms streamline the process through integration with the Corporate Affairs Commission (CAC) and platforms like TaxPro Max. For individuals, the TIN is linked to their Bank Verification Number (BVN) or National Identification Number (NIN), while businesses receive a TIN upon CAC registration.

The TIN serves as both the primary tax ID and the VAT number, simplifying tax filings and compliance. It’s mandatory for:

• Filing Value Added Tax (VAT), Company Income Tax (CIT), and other statutory returns.
• Opening corporate or personal bank accounts.
• Applying for government loans, trade licenses, or tax clearance certificates.
• Engaging in import/export activities or bidding for government contracts.

Why the New Tax ID Matters for Nigerians

The introduction of the new TIN requirements under the Nigeria Revenue Service (Establishment) Act, 2025, addresses Nigeria’s low tax-to-GDP ratio of 10%, significantly below the global average of 34%. With only 10 million registered taxpayers out of a population exceeding 200 million, the government aims to expand the tax net to improve revenue collection and reduce dependence on volatile oil earnings.

Benefits of the New Tax ID

• Financial Inclusion: A TIN enables individuals and businesses to open bank accounts, access loans, and participate in formal financial systems.
• Business Opportunities: Businesses with a TIN gain credibility, making it easier to secure government contracts, grants, or incentives like the Export Expansion Grant (EEG).
• Tax Compliance: Ensures adherence to tax laws, avoiding penalties or exclusion from financial services.
• Economic Growth: Increased tax revenue funds infrastructure, healthcare, and education, benefiting all Nigerians.
• Streamlined Processes: Automated systems like TaxPro Max and online JTB portals simplify registration and verification.

How to Get a Tax ID in Nigeria

Obtaining a TIN is free and can be done online or in-person. The process varies slightly for individuals and businesses, but recent reforms have made it more accessible.

For Individuals

• Visit the JTB Portal: Go to tin.jtb.gov.ng.
• Complete the Form: Fill in mandatory fields, including BVN or NIN, full name, address, and contact details.
• Upload Documents: Provide a valid ID (e.g., national ID, driver’s license, or passport) and a recent utility bill as proof of address.
• Submit Application: Click “Submit” and complete any CAPTCHA verification.
• Await Confirmation: After verification (typically within a few business days), you’ll receive your TIN via email.

Note: Online applications may require validation at an FIRS office due to integration issues between JTB and FIRS systems.

For Businesses

Businesses must be registered with the CAC before applying for a TIN. Since 2020, newly incorporated companies automatically receive a tentative TIN upon CAC registration, which must be validated with FIRS.

1. Gather Documents:

• CAC Registration Certificate or Certificate of Incorporation.
• Memorandum and Articles of Association (for companies).
• Valid IDs and BVN/NIN of directors.
• Proof of business address (e.g., utility bill).

2. Online Application:

• Visit tin.jtb.gov.ng and select “Register for TIN (Non-Individual).”
• Enter business details, including CAC registration number and organization type.
• Upload required documents and submit the form.

3. In-Person Application (if preferred):

• Visit the nearest FIRS office (find locations at www.firs.gov.ng).
• Submit the FIRS Taxpayer Registration Input Form and TaxPro Max Update Form with required documents.

4.Verification and Issuance:

After processing (a few business days), the TIN is issued via email or can be collected in-person.

Verifying Your TIN

• Use the FIRS Online Verification Tool at apps.firs.gov.ng or the JTB portal at tinverification.jtb.gov.ng.
• Enter your TIN, BVN, NIN, or CAC registration number, along with your date of birth or incorporation.

Key Tips for TIN Compliance

• Act Early: With the January 2026 deadline approaching, apply now to avoid last-minute rushes.
• Verify Regularly: Check your TIN status periodically to ensure accuracy, especially if personal or business details change.
• Seek Professional Help: Platforms like Taxpal or Go Idara can simplify the process for businesses.
• Stay Informed: Follow updates from FIRS and JTB to comply with new regulations.

Common Misconceptions About TIN

• “TIN registration costs money”: The process is entirely free. Report any official demanding payment.
• “Exempt entities don’t need a TIN”: Even NGOs and tax-exempt organizations must obtain a TIN for compliance.
• “TIN is only for businesses”: Individuals engaging in taxable activities or financial transactions also need a TIN.

The new Tax ID (TIN) in Nigeria is a cornerstone of the 2025 tax reforms, designed to enhance compliance, boost revenue, and drive economic growth. Whether you’re an individual or a business, obtaining a TIN is essential for accessing financial services, securing opportunities, and avoiding penalties. By following the streamlined application process and staying compliant, Nigerians can contribute to a stronger, more inclusive economy. Apply for your TIN today via the JTB portal or your nearest FIRS office, and ensure you’re ready for the January 2026 deadline.