The Federal Inland Revenue Service (FIRS) has announced that Nigeria’s National Identification Number (NIN) will serve as the Tax Identification Number (Tax ID) for individual taxpayers from 2026, while registered businesses will use their Corporate Affairs Commission (CAC) registration numbers as their official tax identifiers.
The clarification was made on Monday via the agency’s official X handle as part of a public awareness campaign on the newly enacted tax laws.
According to the FIRS, individuals will no longer be required to obtain a separate Tax ID, as their NIN—issued by the National Identity Management Commission (NIMC)—will automatically function as their tax identifier. Similarly, companies and registered businesses will rely solely on their CAC registration numbers for tax purposes under the new system.
The announcement follows 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.
Explaining the policy, the FIRS noted that the Nigeria Tax Administration Act (NTAA), which takes effect in January 2026, reinforces the requirement for a Tax ID in specified transactions. However, the agency stressed that the requirement is not new, having existed since the Finance Act of 2019, but is now being streamlined and strengthened.
“The Tax ID unifies all Tax Identification Numbers previously issued by the FIRS and State Internal Revenue Services into a single identifier,” the agency said.
“For individuals, your NIN automatically serves as your tax ID, while for registered companies, your CAC registration number is used. There is no need for a physical card, as the Tax ID is a unique number directly linked to your identity,” the FIRS added.
