Nigeria Unifies NIN and Tax ID

The Nigeria — Nigeria Revenue Service (FIRS) has announced that the National Identification Number (NIN) will automatically serve as the Tax Identification Number (Tax ID) for individual Nigerians, effective January 1, 2026, under the new Nigeria Tax Administration Act (NTAA). Similarly, registered businesses will use their Nigeria — Corporate Affairs Commission (CAC) registration numbers as their Tax IDs. This reform aims to simplify tax administration, unify existing Tax IDs, reduce duplication, and combat tax evasion. The FIRS, along with clarifications from Taiwo Oyedele, Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, has addressed public concerns, assuring that only 'taxable persons' earning income will require a Tax ID, not all bank account holders. This development leverages the 123.9 million NINs issued by the Nigeria — National Identity Management Commission (NIMC) as of October 2025, significantly expanding Nigeria's capacity to streamline tax collection and improve compliance.