Starting January 2026, all taxable Nigerians will be required to obtain a Taxpayer Identification Number (TIN) under the newly signed Nigeria Tax Administration Act, 2025. The legislation, part of sweeping reforms aimed at improving tax compliance and revenue collection, mandates that every individual and entity subject to taxation must register with the relevant tax authority and secure a TIN.
The law stipulates that a valid TIN will be necessary to access banking services, insurance, stock trading, and other financial transactions. It also applies to federal, state, and local government agencies, as well as non-resident individuals or companies supplying taxable goods or services within Nigeria. Without a TIN, individuals may be restricted from entering into contracts with government bodies or conducting formal business operations.
The Federal Inland Revenue Service (FIRS) and the Joint Tax Board (JTB) will oversee the issuance and verification of TINs. Nigerians can apply online using their Bank Verification Number (BVN) or National Identification Number (NIN), and certificates will be sent to registered email addresses upon approval.
This move is part of the government’s broader strategy to expand the tax base, reduce evasion, and enhance fiscal accountability. While some stakeholders have welcomed the reform as a step toward modernization, others have raised concerns about accessibility, digital literacy, and the readiness of rural populations to comply.
Tax authorities have urged citizens to begin the registration process early to avoid last-minute delays and potential penalties. Public awareness campaigns are expected to roll out in the coming months to educate Nigerians on the importance and process of obtaining a TIN.
