To generate a Taxpayer Identification Number (TIN) in Nigeria before the January 1, 2026 deadline, you can apply through the Joint Tax Board (JTB) online portal or visit a tax office in person. The process is free.
For Individuals (Using NIN or BVN)
For most individuals, an existing National Identification Number (NIN) already doubles as a Tax ID. If you have a NIN, you may not need to apply for a separate TIN.
Verify if you already have a TIN: Visit the Joint Tax Board TIN Verification Portal and select “Search for TIN. Enter your NIN or Bank Verification Number (BVN), date of birth, first name, and last name to confirm if a TIN has been assigned to you.
Register for a new TIN (if none is found): If no record appears, you can apply online by following these steps:
- Visit the official JTB TIN Registration Portal.
- Select “Individual” and choose your identification option (NIN or BVN).
- Provide the required details, including your full name, date of birth, email address, phone number, and residential address.
- Select the nearest tax station.
- Submit the form. Your NIN will be sent to your email, usually as a downloadable certificate.
In-Person Registration
You may also visit the nearest Federal Inland Revenue Service (FIRS) or State Internal Revenue Service office with a valid ID (such as NIN slip, driver’s license, or international passport) and a utility bill for address verification.
For Registered Businesses/Companies
If your business is registered with the Corporate Affairs Commission (CAC), your CAC registration number will serve as your Tax ID.
Verify or Obtain a business TIN:
- Visit the JTB non-individual registration portal or the FIRS TaxPro MAX website.
- Use your CAC Registration Certificate (RC) number or Business Name (BN) to complete the process. The system automatically retrieves your business details from the CAC database.
Key Information
- Deadline: From January 1, 2026, a valid Tax ID will be required for banking and financial transactions.
- Exemptions: Individuals without taxable income, such as students and dependents, are exempt.
- Cost: TIN registration is free of charge.
