NIN, CAC numbers to become tax IDs from 2026, says FIRS

The Federal Inland Revenue Service, FIRS, has announced that the National Identification Number, NIN, will automatically serve as the Tax Identification Number, TIN, for individual Nigerians beginning from 2026, as part of ongoing reforms aimed at strengthening tax administration and improving revenue collection.

FIRS disclosed this while explaining key aspects of the federal government’s tax reform programme, noting that the new framework is designed to harmonise multiple identification systems and eliminate duplication in the tax database.

Under the new arrangement, individuals will no longer be required to separately apply for a TIN, as their NIN will be seamlessly integrated into the tax system. Similarly, for corporate entities, the Corporate Affairs Commission, CAC, registration number will function as the TIN for companies, partnerships, and other registered businesses.

According to FIRS, the policy will simplify tax compliance, reduce administrative bottlenecks, and enhance transparency across government agencies.

The agency said linking tax identification to existing national databases would also help to expand the tax net and curb tax evasion.

Officials explained that the integration will be implemented through data sharing between FIRS, the National Identity Management Commission, NIMC, and the CAC, ensuring that taxpayer records are accurate, verifiable, and up to date.

FIRS added that the transition period before 2026 would allow individuals and businesses to regularise their records, update their NIN or CAC details where necessary, and resolve discrepancies that could affect tax filings.

The service assured Nigerians that adequate safeguards would be put in place to protect personal data and prevent unauthorised access, stressing that the reform aligns with global best practices in digital tax administration.

The move forms part of broader efforts by the federal government to modernise Nigeria’s revenue system, improve ease of doing business, and reduce reliance on oil revenues through more efficient non-oil tax collection.

FIRS urged Nigerians to ensure they are duly registered with NIMC and the CAC, as applicable, ahead of the 2026 implementation date, noting that compliance would be critical to the smooth operation of the new tax identification framework.