NIN, CAC numbers become official Tax IDs from 2026

The Federal Inland Revenue Service (FIRS) says the National Identification Number (NIN) will serve as the official Tax Identification Number (TIN) for individual Nigerians beginning from January 1, 2026.

The FIRS shared this information as part of a public awareness campaign on the new tax laws on its official X handle.

It added that under the new law, registered businesses will also no longer be required to obtain a separate TIN, as their Corporate Affairs Commission (CAC) registration number will automatically function as their tax identification number.

The FIRS explained that the Nigeria Tax Administration Act (NTAA), scheduled to take effect from January 2026, mandates the use of a Tax ID for specific transactions. However, the Service noted that the requirement is not entirely new, stressing that similar provisions have existed since the Finance Act of 2019 and have now been strengthened.

“The Tax ID unifies all Tax Identification Numbers previously issued by the FIRS and State Internal Revenue Services into a single identifier.

“For individuals, your NIN automatically serves as your Tax ID, while for registered companies, your CAC RC number is used. There is no need for a physical card, as the Tax ID is a unique number linked directly to your identity.”

According to the FIRS, the new system is designed to simplify taxpayer identification, eliminate duplication, close loopholes that enable tax evasion, and promote fairness by ensuring that all eligible income earners contribute appropriately.

The Service urged Nigerians to disregard misinformation surrounding the reforms, assuring the public that the policy is aimed at improving efficiency, transparency, and accountability in tax administration.

The Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, had earlier disclosed that banks will be required to request a TIN from all taxable Nigerians under the new tax administration framework, effective January 1, 2026.