Nigeria is preparing for one of its biggest tax reforms in decades. Beginning January 1, 2026, the Federal Government will enforce the Nigeria Tax Administration Act (NTAA) 2025, a law that makes the Tax Identification Number (TIN) mandatory for all taxable persons in Nigeria.
The reform according to the Government, is designed to modernize how taxes are tracked and collected, reduce loopholes in the system, and improve government revenue. For individuals and businesses, this means adjusting to a stricter identification process and ensuring compliance well before the 2026 deadline.
What the Nigeria Taxpayer Law Requires
1. Mandatory TIN for Taxable Persons
Every person or business considered a taxable person must have a TIN. This includes salary earners above the tax-free threshold, self-employed professionals, freelancers, and registered businesses. Without a TIN, access to critical financial services such as banking, insurance, pensions, and investment accounts will be restricted.
2. Integration with Existing Identification Systems
To reduce duplication, the government has said it will be linking the TIN with existing IDs. For individuals, the National Identification Number (NIN) will serve as their TIN, while for companies, the Corporate Affairs Commission (CAC) registration number will double as the company’s TIN. This integration means fewer new registrations and a simplified identification process, but it also puts pressure on Nigerians to ensure their NIN or CAC records are up-to-date.
3. Recognition of Existing TINs
Nigerians who already have a TIN do not need to apply again. The law makes it clear that all existing TINs will remain valid. However, you are encouraged to verify your details on the official Joint Tax Board (JTB) portal to avoid issues with mismatched records once enforcement begins.
4. Enforcement Date: January 1, 2026
The Federal Government has provided a transition period that runs through the end of 2025. After this period, taxable persons without a TIN risk being locked out of financial services.
Who Needs a TIN by 2026?
The new law applies to:
- Individuals with taxable income: Employees whose earnings are above the taxable threshold, professionals like lawyers, doctors, engineers, as well as freelancers and traders.
- Registered businesses: All companies incorporated with the CAC, as well as partnerships and cooperatives, must comply.
- Exempt individuals: Nigerians who earn below the tax-free threshold or have no taxable income are not mandated to obtain a TIN. This safeguard is meant to prevent financial exclusion, especially for low-income citizens.
What to Do Before the 2026 Deadline
1. Confirm Your Tax Status
Before anything else, determine whether you fall into the taxable category. If you are employed with a taxable salary, run a business, or provide professional services, you are expected to comply. Knowing your status helps you avoid last-minute surprises and prepares you for proper registration.
2. Register for a TIN Early
For those who don’t already have a TIN, registration is straightforward. Applications can be made online via the JTB TIN Registration Portal or through the Federal Inland Revenue Service (FIRS). Registration is free of charge, and taxpayers are strongly advised to avoid unofficial agents or middlemen who may try to exploit the process by charging unnecessary fees.
3. Link and Use Your NIN or CAC Number
Individuals must ensure their National Identification Number (NIN) is valid and properly linked, as it will automatically serve as their TIN. Businesses, on the other hand, must confirm that their CAC registration number is active and updated with accurate details. Any discrepancies could cause delays in using these numbers as official TINs.
4. Prepare and Update Your Documentation
Proper documentation will be necessary to avoid delays. Individuals should have their NIN slip, a valid government-issued ID, and proof of address handy. Businesses should prepare their CAC incorporation certificate, details of directors, and official business address. Ensuring these documents are accurate and consistent with government records will speed up compliance.
5. Verify Your TIN
Once registered, it is not enough to assume your TIN is valid. Use the JTB TIN Verification Portal to confirm your status. This step ensures your TIN is recognized in the national system and linked to your financial and business transactions.
