How do I get a Tax Identification Number (TIN)?

In 2026, the process for getting a Tax Identification Number (TIN) has been fully digitized and harmonized. Under the Nigeria Tax Administration Act 2025, you likely already have a TIN without knowing it, as the government has linked tax identities to existing national databases.

Here is how to get or retrieve your TIN based on your status:

1. For Individuals (Citizens & Residents)

In 2026, your National Identification Number (NIN) officially serves as your Tax ID. You do not need to apply for a separate "Tax ID Card."

• How to retrieve it: Visit the Nigerian Tax ID Portal, enter your NIN, and use the "Retrieve TIN" feature.
• Alternative: You can dial *346# from your registered mobile number to get your NIN, which you can then use to verify your tax status on the portal.
• New Registrations: If you don't have a NIN, you must first register at a NIMC (National Identity Management Commission) center. Once your NIN is issued, it is automatically synced with the Nigeria Revenue Service (NRS) database.

2. For New Companies (Post-CAC Registration)

If you registered a company with the Corporate Affairs Commission (CAC) recently, your TIN is now generated automatically at the point of incorporation.

• Where to find it: Look at the bottom of your Certificate of Incorporation; the TIN is usually printed right there alongside your RC Number.
• Activation: Even if you have the number, you must "activate" it on the TaxPro Max portal by clicking "Sign Up" and entering your CAC details to create your online tax filing profile.

3. For Older Companies (Registered without a TIN)

If your business was registered years ago and never received a TIN, you can now generate one online:

1. Visit the TaxPro Max Self-Registration Module.
2. Input your CAC Registration Number (RC or BN).
3. The system will fetch your data from the Joint Revenue Board (JRB) database.
4. Once verified, your TIN will be sent to the email address associated with your CAC profile.

4. For Non-Residents & Foreign Companies

If you are a foreign company providing digital services to Nigeria (crossing the ₦25 million SEP threshold), you must register via the NRS Non-Resident Tax Portal:

• Requirements: You will need your home country's registration documents and a designated Local Representative in Nigeria.
• Process: Fill out the "Non-Resident Registration Request" on TaxPro Max. The NRS will issue a specialized TIN for your 2026 VAT and CIT filings.

Summary of "Tax ID" Names in 2026

Warning: From January 1, 2026, a valid and verified TIN is mandatory to operate a business bank account, buy insurance, or bid for any government contract.