How to Get a TIN Number in Nigeria: New Tax ID Guide 2026…

Your bank asks for your TIN. A big customer wants it before they pay your invoice. A government grant form has a box for it. And you are not even sure if you have one.

If you are wondering how to get a TIN in Nigeria, the rules changed in 2026, and mostly in your favour. For most people and registered businesses, you no longer "apply" for a TIN the old way. Your NIN (for individuals) or your CAC registration number (for businesses) is now linked to a new Tax ID, and you can look it up online in a few minutes, free. This guide shows you how, step by step, and what to do when it does not work.

In short:

Since 1 January 2026, a new national Tax ID has replaced the old TIN for tax purposes.

Individuals get theirs through their NIN. Registered businesses get theirs through their CAC number (BN or RC number).

Look it up on the official Tax ID portal at taxid.nrs.gov.ng. There is no official fee to retrieve it.

Most problems come from details that do not match your NIN or CAC record exactly.

Having a Tax ID does not automatically mean you owe tax. It is an identification number.

What a TIN (now Tax ID) is

A TIN (Tax Identification Number) is a number the tax authorities use to identify you or your business, in the same way your BVN identifies you to banks. It lets them link your tax payments, filings and records to the right person.

Under Nigeria's 2025 tax reform laws, which took effect on 1 January 2026, the old TIN system was replaced by a single Tax ID. The Federal Inland Revenue Service (FIRS) also became the Nigeria Revenue Service (NRS), the federal tax agency. The Tax ID system is run with the Joint Revenue Board (JRB), the body that brings federal and state tax authorities together.

Here is what changed, in plain words:

For individuals: your NIN (National Identification Number from NIMC, the National Identity Management Commission) is now linked to your Tax ID. FIRS announced in December 2025 that the NIN would automatically serve as a tax ID for Nigerians, as Nairametrics reported.
For businesses: your CAC registration number (BN number for a business name, RC number for a company) is linked to the business's Tax ID, according to Techeconomy's report on the JRB's clarification.
One place to find it: the JRB and NRS launched the Nigerian Tax ID portal on 1 January 2026, as TheCable reported. The statement said the new Tax ID replaces previously issued TINs.

Many forms still say "TIN". When a bank or customer asks for your TIN, give them your Tax ID.

Why your business needs a Tax ID

Business bank accounts: banks commonly ask for a tax number when you open or update a business account.
Contracts and invoices: big companies and government agencies often need your tax number before they pay you or sign a contract.
Filing and paying tax: you need it to file returns, pay tax and get a Tax Clearance Certificate (a document showing you are up to date with tax).
Grants and loans: government programmes and lenders often ask for it on application forms.

Having a Tax ID does not automatically mean you owe tax. Many small businesses earn below the tax thresholds under the new law. The ID simply lets the system know who you are. If you are still deciding how to register, see our comparison of business name vs limited company in Nigeria, which explains how each is taxed.

Individual Tax ID vs business Tax ID

	Individual	Business name	Limited company
Linked to	Your NIN	BN number from the CAC	RC number from the CAC
Who uses it	Employees, freelancers, sole traders	The business name	The company
Tax it is used for	Personal income tax	Owner's personal income tax on business profit, plus any business taxes such as VAT (value added tax, a tax added to the price of many goods and services)	Company income tax and other company taxes
Where to look it up	"Individual" option on the Tax ID portal	"Corporate" option on the portal	"Corporate" option on the portal

A sole trader with a registered business name may have both a personal and a business Tax ID. Keep both written down.

How to get a TIN in Nigeria: step by step

What you need

For yourself: your 11-digit NIN, plus your name and date of birth exactly as they appear on your NIMC record.
For your business: your CAC registration number (BN or RC number) and your certificate, so you can check the details.
A phone or laptop with data, and an email address you check.

If your business is not yet registered with the CAC, do that first. Our guide on how to register a business name in Nigeria walks you through it.

Step 1: Go to the official Tax ID portal

Open the Nigerian Tax ID portal. Type the address yourself rather than clicking links in WhatsApp broadcasts.

Step 2: Choose individual or corporate

For your personal Tax ID, choose the Individual option.
For your business Tax ID, choose the Corporate option and select the type of organisation, such as Business Name or Company.

Step 3: Enter your details

Individual: enter your 11-digit NIN and your date of birth, plus any other details the portal asks for, exactly as captured by NIMC.
Business: enter your CAC registration number from your certificate.

Step 4: Get your Tax ID

If your details match, the portal shows your Tax ID. Use the exact number it gives you.

Screenshot it, write it down and save it in your email or Google Drive. Add it to your invoice template next to your CAC number.

What it costs

As of October 2026, there is no official fee to look up your Tax ID on the portal. You can do it yourself in minutes. If anyone asks you to pay for "TIN registration" for an already registered business, ask exactly what service they are providing. Pay only for real professional help, such as an accountant setting up your tax filing.

What if you do not have a NIN or CAC number?

No NIN: enrol for a NIN at a NIMC enrolment centre or an approved partner first. Your Tax ID depends on it.
Not registered with the CAC: as a sole trader without a registered business name, you can use your personal Tax ID (through your NIN) for now. Register your business name when you are ready.
Other organisations (for example some associations, cooperatives or groups not registered with the CAC): the portal has an Others option for some organisations, but the process can differ. If it does not work for you, visit your nearest NRS office or state tax office for help.

Worked example: Bisi's catering business in Ibadan

Take Bisi, an illustrative caterer in Ibadan who runs a registered business name, "Bisi's Party Kitchen". A school wants to hire her for its end-of-year party and asks for her TIN before it can pay.

Bisi opens the Tax ID portal on her phone and chooses Corporate, then business name.
She types her BN number from her CAC certificate.
The portal shows her business Tax ID. She screenshots it.
She also checks her personal Tax ID using her NIN, in case the school asks for it.
She adds the business Tax ID to her invoice and sends it to the school the same afternoon.

Total cost: a few minutes of data.

After you get your Tax ID: filing and paying

Your Tax ID is used on the NRS's tax filing system. The NRS introduced Rev360, a new online platform for tax registration, filing, refund requests and account updates, to replace the older TaxPro Max portal. It was scheduled to go live on 30 April 2026, according to Forvis Mazars' alert on Rev360.

What you file depends on your structure and income:

Business name owners: your business profit is taxed as personal income, usually through your state tax office (for example, LIRS in Lagos or the Oyo State Internal Revenue Service).
Limited companies: file company income tax returns with the NRS every year, even if the company qualifies for the 0% small company rate.

Good records make all of this easier. Our guide on using AI for bookkeeping and invoices shows how to keep simple records on your phone. For anything beyond the basics, speak to a chartered accountant.

Common problems and how to fix them

"Record not found" or NIN details do not match

The portal compares your details with your NIMC record. If your NIMC record says "Oluwaseun" and you type "Seun", or your date of birth is different, it will fail. Check your NIN slip or the NIMC app and type everything exactly as it appears. If your NIMC record itself is wrong, correct it with NIMC first.

Business number not found

Check you selected the right organisation type (business name or company) and typed the number exactly, without spaces. Very new registrations may take time to appear. If it still fails, contact the NRS or visit a tax office with your CAC certificate.

You had an old TIN

If you registered with the old FIRS or JTB (Joint Tax Board, the body the JRB replaced) system before 2026, the JRB said the new Tax ID replaces previously issued TINs. Retrieve your new Tax ID on the portal and use it on new documents. If an old customer or bank has your old TIN on file, send them the new one.

Worried your bank account will be frozen

There were rumours that accounts without a Tax ID would be blocked. The JRB said there would be no restrictions on bank accounts and no deductions because of the Tax ID, as Techeconomy reported. Still, get your Tax ID now so it is ready when your bank or customers ask.

The portal is slow or down

Try again early morning or late evening. If it fails for days, visit your nearest NRS or state tax office.

Mistakes to avoid

Paying an agent for something free. Retrieving your Tax ID costs nothing on the official portal.
Using unofficial websites or "helpers". Only use the official taxid.nrs.gov.ng address, and do not hand your NIN details to strangers who offer to "check it for you".
Mixing up your personal and business Tax IDs. Put the business one on business invoices and the personal one on personal forms.
Thinking a Tax ID means you are now taxed. Whether you owe tax depends on your income and business type.
Ignoring tax filing because your rate is 0%. Small companies on 0% company income tax must still file returns.

Frequently asked questions

Is TIN the same as NIN in Nigeria now?

For individuals, your NIN is now linked to your Tax ID, which replaced the old TIN from 1 January 2026. You retrieve the Tax ID on the official portal using your NIN. Always use the exact Tax ID number the portal shows, rather than assuming it is the same as your NIN.

How much does it cost to get a TIN in Nigeria?

As of October 2026, there is no official fee to retrieve your Tax ID on the Nigerian Tax ID portal. You only pay if you choose to hire a professional for other tax work.

How do I get a TIN for my business name?

Register your business name with the CAC first. Then go to the Tax ID portal, choose the corporate option, select business name and enter your BN number.

Words to know

TIN: Tax Identification Number, the old tax number, now replaced by the Tax ID.
Tax ID: the new national number used to identify a person or business for tax.
NIN: National Identification Number, issued by NIMC.
BN / RC number: the registration numbers the CAC gives a business name (BN) or a company (RC).
NRS: Nigeria Revenue Service, the federal tax agency that replaced FIRS.
JRB: Joint Revenue Board, which coordinates federal and state tax authorities.
Tax Clearance Certificate: a document showing you are up to date with your tax.

Next step

Open the Nigerian Tax ID portal now and retrieve both your personal and business Tax IDs. Save them next to your CAC certificate.

Then make sure your business paperwork is complete. Read our guide on how to register a business name in Nigeria if you have not registered yet, and browse our government and compliance section for more plain-language guides on tax and registration.

This article is general information, not tax advice. For your tax position, speak to a chartered accountant or your tax office.

How to Get a TIN Number in Nigeria: New Tax ID Guide 2026