NIN and CAC Numbers to Become Official Tax Identification Numbers from 2026 — FIRS
The Federal Inland Revenue Service (FIRS) has announced a major reform in Nigeria’s tax system, revealing that National Identification Numbers (NIN) and Corporate Affairs Commission (CAC) registration numbers will officially serve as Tax Identification Numbers (TINs) from 2026. The move marks a significant step toward modernizing tax administration and strengthening revenue collection across the country.
According to FIRS, the policy is designed to simplify the tax process for individuals and businesses while improving transparency and compliance. Instead of juggling multiple identification numbers, taxpayers will now rely on already existing national records to meet their tax obligations.
Why FIRS Is Making This Change
For years, Nigeria’s tax system has faced challenges such as duplication of records, low compliance, and difficulty tracking taxable entities. By linking tax identity directly to NIN for individuals and CAC numbers for businesses, FIRS aims to create a single, unified database that reduces loopholes and improves efficiency.
This integration will also make it easier for the government to track economic activities, identify the informal sector, and ensure that eligible taxpayers contribute fairly.
What It Means for Individuals
From 2026, Nigerians will no longer need to apply separately for a Tax Identification Number. Once your NIN is active, it will automatically function as your tax ID. This is expected to make processes such as filing returns, paying taxes, and accessing government services faster and more seamless. FIRS has advised citizens to ensure their NIN details are accurate and up to date ahead of the rollout.
Impact on Businesses and Companies
For registered companies, the CAC registration number will become the primary tax identifier. This reform is expected to simplify compliance for businesses, especially small and medium-sized enterprises (SMEs), by reducing paperwork and administrative stress.
It also allows FIRS to better monitor company tax records, curb tax evasion, and expand the tax base without introducing new identification systems.
A Step Toward Digital Tax Administration
The 2026 transition aligns with Nigeria’s broader push toward digital governance and data integration. By leveraging existing national databases, FIRS believes the new system will boost revenue generation while making tax compliance less burdensome for citizens and businesses.
What to Do Before 2026
- Individuals should ensure their NIN is properly registered and verified
- Business owners should confirm their CAC records are accurate and up to date
- Taxpayers are encouraged to stay informed through official FIRS communications
As Nigeria prepares for this shift, the adoption of NIN and CAC numbers as tax IDs is expected to redefine how taxes are managed making the system simpler, more transparent, and more efficient for everyone.
