The Federal Inland Revenue Service has announced that the National Identification Number will automatically become the Tax Identification Number for individual Nigerians from 2026.
The clarification was issued on Monday as part of a public awareness campaign on newly enacted tax laws shared by the Service on X.
Under the revised tax framework, the FIRS stated that registered businesses will no longer be required to obtain a separate Tax Identification Number, as their Corporate Affairs Commission registration numbers will now serve as their official tax identifiers.
The announcement followed widespread public concerns over provisions in the new tax laws that mandate the use of a Tax ID for certain transactions, including the operation and ownership of bank accounts.
Providing further clarification, the Service explained that the Nigeria Tax Administration Act, which is scheduled to take effect in January 2026, requires the use of a Tax ID for specified transactions.
The FIRS, however, stressed that the requirement is not new, noting that it has existed since the Finance Act of 2019 but has now been reinforced under the new legal framework.
“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 Service explained that the new system is designed to simplify identification processes, eliminate duplication, close loopholes that enable tax evasion, and promote fairness by ensuring that all individuals earning taxable income contribute appropriately.
The FIRS also urged Nigerians to disregard misinformation surrounding the reforms, assuring the public that the new tax framework is intended to enhance efficiency and transparency in tax administration.
Meanwhile, the Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, disclosed that banks will be required to request a Tax Identification Number from all taxable Nigerians.
Oyedele stated that the measure forms part of the federal government’s new tax administration framework and will take effect from January 1, 2026.

