Getting a Tax Identification Number in Nigeria is the first step toward becoming tax compliant. It’s mandatory for anyone earning income, whether through employment, business, or investments.
Getting a Tax Identification Number (TIN) in Nigeria isn’t just a formality, it’s your gateway to the country’s evolving tax system. With sweeping tax reforms set to kick off in January 2026, the importance of having a TIN is about to grow exponentially.
What Is a Tax Identification Number (TIN)?
A TIN is a unique number issued by the Federal Inland Revenue Service (FIRS) or your State Internal Revenue Service. It identifies you for all tax-related activities in Nigeria.
Who Needs a TIN?
If you earn money in Nigeria, you need a TIN. This includes employees, freelancers, entrepreneurs, landlords, and investors. Even if your income is below the taxable threshold, you’re still required to register.
Why Is a TIN Important?
Without a TIN, you can’t file tax returns, open a corporate bank account, or register a business. It’s also required for government contracts and financial transactions.
See: Nigeria’s New 23% Tax on Remote Workers Explained
Why You Need a TIN Now
Starting in 2026, Nigeria’s new 2025 tax laws will go into effect. The new framework introduces:
- Zero percent tax for small businesses with turnover below ₦100 million and fixed assets under ₦250 million.
- Reduced corporate tax rate for large companies, from 30% to 25%.
- Annual tax credits for investments in priority sectors.
- Simplified foreign currency tax payments using official exchange rates.
These incentives are designed to boost business growth, attract investment, and make tax compliance easier. But to benefit, you must have a TIN.
See: What is Withholding Tax in Nigeria?
How to Get Tax Identification Number in Nigeria Online
You can apply for a Tax Identification Number online in Nigeria through the Joint Tax Board Portal, eitheras an individual or a business. The process is free and takes just a few minutes.
- Visit the JTB TIN portal.
- Choose whether you want to Register as an Individual or as a Business
- Enter your Bank Verification Number (BVN).
- Provide your full name, date of birth, and phone number.
- Submit the form and wait for confirmation.
Once approved, your TIN will be sent to your registered email or phone number.
How to Get Your Tax Identification Number in Person in Nigeria
Prefer face-to-face service? Visit any FIRS or State IRS office close to you with:
- A valid ID (National ID, Driver’s License, or Passport)
- Your BVN
- A working phone number
You’ll fill out a form and receive your TIN after verification.
Frequently Asked Questions
Can a Tax Agent Help?
Yes. Accredited tax agents can handle the registration for you. This is useful for busy professionals or business owners who want expert support.
What Happens After You Get Your TIN?
Once you have your TIN, you can file your annual tax returns, pay taxes, and access government services. Keep your TIN safe, it’s your tax identity.