FIRS Confirms NIN and CAC Numbers Will Serve as Tax IDs from 2026

The Federal Inland Revenue Service (FIRS) has announced that, beginning January 2026, Nigeria’s National Identification Number (NIN) will automatically serve as the Tax Identification Number (TIN) for individuals. Similarly, registered businesses will use their Corporate Affairs Commission (CAC) registration numbers as official tax identifiers.

The clarification, shared via a public awareness campaign on X, follows concerns over new tax laws requiring Tax IDs for specific financial transactions, including the operation and ownership of bank accounts.

FIRS explained that the Nigeria Tax Administration Act (NTAA), set to take effect in January 2026, strengthens a framework first introduced under the Finance Act of 2019. “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 RC number is used. You do not need a physical card, as the Tax ID is a unique number linked directly to your identity,” FIRS added.

The reform aims to simplify identification, eliminate duplication, close loopholes that allow tax evasion, and promote fairness by ensuring all individuals earning taxable income contribute appropriately.

Taiwo Oyedele, Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, stated that banks will be required to request Tax IDs from all taxable Nigerians as part of the government’s new tax administration framework. FIRS also urged the public to disregard misinformation about the reform and assured that it will improve efficiency and transparency in tax collection.