FIRS: Your NIN Is Now Your Tax ID

Unified Identity for Tax Administration
THE Federal Inland Revenue Service (FIRS) has announced that the National Identification Number (NIN) issued by the National Identity Management Commission now automatically serves as a Tax Identification Number for individual Nigerians. The clarification comes amid public concerns over provisions in Nigeria’s evolving tax laws requiring a Tax ID for certain financial and economic transactions.
In a public awareness campaign posted on X, the FIRS explained that the integration of NIN into the tax system is part of ongoing reforms aimed at simplifying identification and improving compliance. According to data from NIMC, about 123.9 million Nigerians had been issued NINs as of October 2025.
How the System Works
Under the new framework, individuals no longer need to apply separately for a tax identification number, as their NIN automatically performs that function. For registered businesses, the Corporate Affairs Commission registration number now serves as the tax identifier.
The service noted that the approach consolidates all Tax Identification Numbers previously issued by federal and state tax authorities into a single, unified system, eliminating duplication and closing loopholes that enable tax evasion.
Clarifying the Bank Account Requirement
Addressing widespread speculation, Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Taiwo Oyedele, clarified that not all bank accounts are required to have a Tax ID before January 2026. He explained that only individuals and entities earning taxable income are required to obtain or use a Tax ID under the Nigeria Tax Administration Act, which takes effect in January 2026.
Oyedele added that students, dependents and individuals without taxable income are exempt, noting that business and corporate bank accounts have already been linked to tax identifiers since 2020.
