Part of being a citizen of Nigeria means paying taxes. You’ve heard of Tax Identification Numbers (Tax IDs) and have probably used them. But the FIRS to NRS transition and addition of NIN as a tax identifier means a lot has changed in the Nigerian tax system in 2026.
The Nigeria Tax Administration Act (NTAA) has put a new system of consolidated taxes into place as of January of 2026. The old Tax Identification Number (TIN) system has been removed and a new system has been established under the Nigeria Revenue Service (NRS) ) which has replaced the Federal Inland Revenue Service (FIRS) .
This guide has everything you need to know about Tax Identification Numbers (Tax IDs) in Nigeria: what they are, how to find them, TIN versus NIN, and how to get your NRS Tax ID online.
What is the NRS (Nigeria Revenue Service)?
Before we get into the details of Tax IDs, we have to know about the agency.
The Nigeria Revenue Service (NRS) ) is the new Federal Inland Revenue Service (FIRS) ) and is a result of a new name, and multiple new laws to the Nigerian tax system and other fiscal reforms by the Federal Government, which include the Nigeria Tax Administration Act (NTAA) with a commencement date of January 2026.
The NRS also works with the new Joint Revenue Board (JRB) ) which is the successor to the former Joint Tax Board (JTB) as part of the same reforms . Together, these bodies are responsible for:
- Administering and collecting federal taxes in Nigeria
- Issuing and managing Tax IDs for all taxable persons
- Ensuring tax compliance across the country
- Harmonising tax administration between federal and state authorities
Download Nigeria Tax Administration Act (NTAA) Here
What Is a Tax Identification Number (Tax ID)?
A Tax Identification Number (Tax ID) is a unique identification number assigned to every taxable person in Nigeria for tax administration purposes .
Under the new system that began in January 2026, this number serves as your official identity with the tax authorities.
Key Features of the New Tax ID System:
| Feature | Description |
| For Individuals | Your Tax ID is automatically derived from your NIN |
| For Businesses | Your Tax ID is automatically derived from your CAC Registration Number (RC Number) |
| Number Format | 13-digit numeric identifier |
| Physical Card | Not required; the Tax ID is a unique number linked directly to your identity |
| Validity | Lifetime for individuals; lifetime of the business for entities |
The NRS has stated: “You do not need a physical card. The Tax ID is a unique number linked directly to your identity”
What Is the NRS TIN Number? (Old vs New)
This is a common source of confusion, so let’s clarify the terminology.
The Old TIN (Pre-2026)
Before 2026, the Tax Identification Number (TIN) was issued by the Federal Inland Revenue Service (FIRS) through the Joint Tax Board (JTB) . It was a unique number assigned to individuals and businesses for tax purposes. The old TIN:
- Could be obtained by registering on JTB portals like tin.jtb.gov.ng
- Had a variable format (often 10-12 digits)
- Required a separate application process
The New Tax ID (2026 onwards)
As of January 2026, under the NTAA, the system has changed :
| Aspect | Old TIN (Pre-2026) | New Tax ID (2026+) |
| Issuing Body | FIRS / JTB | NRS / JRB |
| How It’s Derived | Separate registration | Automatic from NIN (individuals) or RC number (businesses) |
| Number Format | Variable | Standard 13-digit |
| Portal | tin.jtb.gov.ng | taxid.nrs.gov.ng or taxid.jrb.gov.ng |
| Physical Certificate | Issued | Not required |
The FIRS explained that the new Tax ID “unifies all TINs previously issued by FIRS and State Internal Revenue Services into a single identifier”
How Do I Find My Tax ID Number in Nigeria?
If you’re asking “How do I find my Tax ID number in Nigeria?” , the answer depends on whether you are an individual or a business. Under the new system that began in January 2026, retrieving your Tax ID is straightforward using the Nigerian Tax ID Portal .
For Individuals (Using NIN)
Since your NIN now serves as the basis for your Tax ID, you can retrieve your 13-digit Tax ID using your National Identification Number.
Step-by-Step Process:
- Visit the official Nigerian Tax ID Portal at https://taxid.nrs.gov.ng or https://taxid.jrb.gov.ng
- Click on the “Individual” tab on the homepage
- Select National Identification Number (NIN) as your identification method
- Enter your 11-digit NIN (ensure it’s the same NIN registered with NIMC)
- Click “Retrieve Tax ID”
- Enter your First Name, Last Name, and Date of Birth exactly as captured by NIMC
- Click “Continue”
Your 13-digit Tax ID will be displayed instantly .
For Businesses/Non-Individuals (Using CAC Registration Number)
For registered businesses, your Tax ID is derived from your Corporate Affairs Commission (CAC) Registration Number (RC Number).
Step-by-Step Process:
- Visit https://taxid.nrs.gov.ng or https://taxid.jrb.gov.ng
- Click on the “Corporate” tab on the homepage
- Select the appropriate organisation type (e.g., Limited Company, Business Name, NGO)
- Enter your CAC registration number as applicable
- Click “Retrieve Tax ID”
Your 13-digit Tax ID will be displayed .
How Do I Check My TIN ID Number?
If you previously had an old TIN from before 2026, you might be wondering whether it’s still valid or how to check it.
Important Note About Old TINs
With the implementation of the NTAA in January 2026, the old TIN system has been phased out . The new Tax ID unified all previously issued TINs—whether from FIRS or state Internal Revenue Services—into a single identifier .
Therefore, instead of checking an old TIN, you should retrieve your new 13-digit Tax ID using the steps outlined above. The old number is no longer the official tax identifier under the new system.
Alternative Verification Methods
If you cannot access the online portal, you can:
- Contact the NRS help desk at your nearest tax office
- Visit the JRB website for additional support
- Check with your bank (banks are integrated with the new Tax ID system)
Is Tax ID the Same as NIN?
This is one of the most frequently asked questions, and the answer has two layers.
Short Answer: Not Exactly, But They Are Linked
Your NIN (National Identification Number) and Tax ID are not the same number, but they are now directly linked for individuals.
Long Answer: The Relationship Explained
Under the new tax regime that took effect in January 2026:
- Your NIN serves as the basis for your Tax ID
- The NRS generates a unique 13-digit Tax ID from your NIN
- Your Tax ID is different from your NIN (which remains 11 digits)
- However, you do not need to apply separately for a Tax ID—your NIN automatically gives you one
The FIRS clarified: “For individuals, your NIN automatically serves as your Tax ID” . This means that functionally, your NIN is now your gateway to tax identification, but the actual Tax ID number displayed on the portal is a distinct 13-digit number
Comparison Table: NIN vs Tax ID
| Feature | NIN | Tax ID |
| Issuing Body | NIMC | NRS / JRB |
| Number of Digits | 11 digits | 13 digits |
| Primary Purpose | National identity verification | Tax administration |
| Required for | SIM registration, passport, voting, etc. | Tax filing, banking, government contracts |
| Linked To | Biometric data | NIN (individuals) or RC number (businesses) |
How to Register for a Tax ID (If You Don’t Have NIN)
While the new system automatically generates Tax IDs for individuals with NIN, what if you don’t have a NIN yet?
Step 1: Get Your NIN First
Before you can have a Tax ID as an individual, you must first obtain your National Identification Number (NIN) from the National Identity Management Commission (NIMC) .
How to get NIN:
- Visit any NIMC enrolment centre nationwide
- Provide your biometric data (fingerprints and photograph)
- Complete the enrolment form
- Collect your NIN slip (a physical card may be issued later)
Step 2: Your Tax ID Is Automatically Generated
Once you have your NIN, you automatically have a Tax ID under the new system . Simply follow the retrieval steps above to access your 13-digit Tax ID.
For Businesses Without CAC Registration
If you operate a business but have not registered with the Corporate Affairs Commission (CAC), you will need to:
- Register your business name or company with CAC
- Obtain your CAC Registration Number (RC or BN)
- Your Tax ID will then be generated automatically from your RC number
Why Do You Need a Tax ID in Nigeria?
The Tax ID is now required for various financial and economic transactions under the NTAA . Understanding these requirements will help you stay compliant.
Key Uses of Tax ID:
| Purpose | Details |
| Bank Account Operations | Required for business and individual accounts of taxable persons |
| Tax Return Filing | Essential for filing annual tax returns |
| Government Contracts | Mandatory for bidding on government tenders |
| Property Transactions | Required for large asset purchases |
| International Transactions | Needed for cross-border payments and remittances |
| Employment | Employers require your Tax ID for PAYE remittance |
Who Needs a Tax ID?
According to the Presidential Fiscal Policy and Tax Reforms Committee Chairman, Taiwo Oyedele, Section 4 of the NTAA requires only “taxable persons” to obtain a Tax ID . Taxable persons are defined as those who earn income from trade, business, or other economic activities.
Important exceptions:
- Students with no income do not need a Tax ID
- Dependents who do not earn income are not required to obtain one
- Individuals who earn no taxable income are exempt from this requirement
TIN vs Tax ID: Understanding the Transition
Many Nigerians are confused about whether they need a new number or if their old TIN still works. Here’s a clear breakdown:
Before January 2026 (Old System)
- TIN was issued by FIRS/JTB
- Separate registration process was required
- Physical TIN certificate was issued
- Different portals were used for different purposes
From January 2026 (New System)
- Tax ID is issued by NRS/JRB
- Automatically generated from NIN or RC number
- No physical card or certificate needed
- Single unified portal for retrieval
- Old TINs are no longer the primary identifier
Do You Need to Do Anything?
If you already have a NIN (for individuals) or CAC registration number (for businesses), you do not need to take any action to obtain a Tax ID—you already have one . However, you may want to retrieve your 13-digit Tax ID from the portal for record-keeping and transactions that require the number.
What Is the Nigerian Tax ID Portal?
The Nigerian Tax ID Portal (accessible at taxid.nrs.gov.ng or taxid.jrb.gov.ng) was launched on January 1, 2026, by the Joint Revenue Board (JRB) and the Nigeria Revenue Service (NRS) .
Portal Features:
- Instant Tax ID Retrieval: Get your 13-digit Tax ID immediately using NIN or RC number
- Verification Function: Confirm the validity of any Tax ID
- Unified Access: Single portal serving both individuals and businesses
- No Registration Required: You don’t need to create an account to retrieve your Tax ID
Official Portal URLs:
| Portal | URL | Purpose |
| NRS Tax ID Portal | https://taxid.nrs.gov.ng | Primary portal for Tax ID retrieval |
| JRB Tax ID Portal | https://taxid.jrb.gov.ng | Alternative portal (same function) |
| Old JTB Portal | https://tinverification.jtb.gov.ng | Legacy system (being phased out) |
Frequently Asked Questions (FAQs)
1. How do I find my Tax ID number in Nigeria?
Nigerians can acquire a tax ID by accessing the tax ID website located at taxid.nrs.gov.ng. Click on the tab that reads ‘individual’, type your National Identity Number (NIN) in the space provided (make sure it is the full eleven digits), and follow any additional instructions. You will be able to see your tax ID, which is thirteen digits, at that time.
2. What is the NRS TIN number?
The NRS TIN number is the new tax identification number that was issued by the Nigeria Revenue Service (formerly FIRS) as of January 2026. This number has a total length of thirteen digits and is based on an individual’s NIN or the business’s CAC registration number.
3. How do I check my TIN ID number?
Checking your former TIN ID number is not possible due to system changes as of January 2026. You can instead access your new thirteen-digit tax ID on the NRS portal and provide your NIN or CAC number.
4. Is Tax ID the same as NIN?
Although your tax ID and NIN are not the same, they are inherently connected. Your NIN which is eleven digits is the basis of your complete tax ID which is thirteen digits. There is no need for you to go through a separate process to obtain your tax ID, as your NIN will now be the foundation of your tax ID.
5. Do I need a physical Tax ID card?
You will not be able to obtain a physical Tax ID card, because the NRS has claimed that the Tax ID is a number that is uniquely linked to your identity and therefore the card is not necessary.
6. What is the official Tax ID portal for Nigeria?
The two official portals are taxid.nrs.gov.ng (NRS) and taxid.jrb.gov.ng (JRB). Both of these portals offer the same service for retrieving your Tax ID.
7. Is the old TIN still valid?
The old TIN is no longer in use due to unifying the Tax ID system.
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