How to Register for a Tax ID (TIN) in Nigeria

You cannot apply for a Tax ID. There is no form, no queue and no fee. The system already built yours the moment you got a NIN or registered a company, so to register a new Tax ID the only job left is to find it.

That surprises people who still hunt for a TIN application, and it is why paid agents do well out of confusion. This guide explains who must have a Tax ID, what the law says, which route fits your situation, and the cost of getting it wrong.

To register a new Tax ID in Nigeria, you do not file a separate TIN form. Individuals get a NIN from NIMC, and businesses register with CAC. The Tax ID is then generated from that record. Retrieve your 13-digit number on the official portal, taxid.nrs.gov.ng. Non-residents and government bodies use the Others tab.

Protect your NIN. Type it only on taxid.nrs.gov.ng, after checking the address bar. This site never asks for it, and nobody may charge you to read your own Tax ID.

Who must register for a Tax ID?

The Nigeria Tax Administration Act 2025 answers this in its first registration sections. The gazetted text sets out each duty.

Section	Who it covers	The duty
4	Every taxable person	Register and obtain a Tax ID
5	Government bodies	Register and obtain a Tax ID
6	Non-residents supplying goods or services in Nigeria	Register and obtain a Tax ID
7(1)	The tax authority	Register and issue a Tax ID on request

Section 6 has an exception. A non-resident who earns only passive investment income may not need to register, but must give the information the NRS prescribes. Section 7(2) also protects applicants: if registration is refused, the authority must say so within five working days and give reasons. Section 7(3) lets the authority register you itself if you should have applied and did not.

When did the TIN become the Tax ID?

The Tax ID took effect on 1 January 2026 and replaces previously issued TINs, according to the FCT-IRS notice published by the Joint Revenue Board and the NRS. It is a unique, system-generated 13-digit number. Individuals are linked by NIN and businesses by CAC number.

On 18 May 2026, the NRS told ministries, banks and other users that the Tax ID system replaces the TIN Validation API, as Premium Times reported. We found no official notice setting a deadline for linking an old TIN to a NIN or CAC number, and none that gives old TINs an expiry date. Where an official source is silent, we say so rather than guess.

What does it cost to ignore it?

Section 100(1) fines a taxable person who does not register: ₦50,000 for the first month and ₦25,000 for every later month. A year of delay costs ₦325,000.

Section 100(2) is harsher and falls elsewhere. A statutory body or company that awards a contract to an unregistered person faces an administrative penalty of ₦5,000,000. Your client carries that risk, so your client will ask for your number first.

Which route fits you?

You are	Do this first	Then
Individual, employee or sole trader	Get a NIN from NIMC	Retrieve under Individuals
Business name, company, NGO or partnership	Register with CAC	Retrieve under Corporate
Non-resident company or foreign vendor	Prepare company details	Use the Others tab
Ministry, department or agency	Prepare entity details	Use the Others tab
Nigerian living abroad	Get a NIN through NIMC	Retrieve under Individuals

How do individuals get a Tax ID?

1. Get your NIN. Enrol with NIMC. BusinessDay reported in May 2025 that the first NIN slip is free at regular NIMC offices. Premium enrolment at licensed lounges cost ₦20,000 in that report.
2. Check your phone line. The portal's *346# service works only on the number you gave NIMC.
3. Open the portal. Go to taxid.nrs.gov.ng and select Individuals.
4. Retrieve. Select National Identification Number, enter your 11-digit NIN and click Retrieve Tax ID. The full walk-through with screenshot shows each field.
5. Save the 13-digit number. Give it to your employer and use it on filings.

How do businesses and NGOs get one?

1. Register with CAC. Companies, business names and incorporated trustees each have their own CAC route and fees, which CAC sets. BusinessDay's December 2025 explainer said CAC registration generates a tax ID automatically.
2. Keep the certificate. You need the RC, BN or IT number exactly as printed.
3. Select Corporate on the portal. Choose the type that matches the certificate.
4. Enter the CAC number and retrieve. The 13-digit Tax ID appears.
5. Register for the taxes that apply. A Tax ID identifies you. VAT, PAYE and company tax are separate duties.

Changed your name or address later? Read how to update your Tax ID information.

Is the VAT figure of ₦100 million correct?

A common claim says you must register for VAT once turnover passes ₦100 million or fixed assets pass ₦250 million. We checked it against the Nigeria Tax Act text and the claim is wrong. Those figures define a small company for company income tax: gross turnover of ₦100,000,000 or less, with total fixed assets not above ₦250,000,000. Section 56 charges a small company 0% tax.

The Act text on this site gives no VAT registration threshold, and published guides disagree on one. We therefore state none. Check your position with the VAT calculator and the NRS. The Nigeria Tax Act 2025 has the full definitions.

Be wary of paid agents. Retrieval on the official portal is a self-service step, and the number belongs to you the moment your NIN or CAC record exists. Nobody can sell you a faster Tax ID, and nobody needs your NIN to read it for you. CAC and NIMC set their own fees, so confirm them on their official channels before you pay anyone. Write the number down, store a screenshot, and give the same 13 digits to your employer, bank and clients.

After you have your number

• Show it on invoices. The proforma invoice generator has a field for it.
• Quote it on every return, because section 8(1)(a) requires it.
• Expect banks to ask for it when you open an account, as section 8(2) requires.

Frequently asked questions

How do I register for a new Tax ID in Nigeria?

You do not fill a separate TIN form. Individuals get a NIN from NIMC, and businesses register with CAC. The Tax ID is generated from that record, and you retrieve your 13-digit number on taxid.nrs.gov.ng. Non-residents and government bodies use the Others tab.

Is a TIN the same as a Tax ID?

No. The unified Tax ID replaces previously issued TINs, according to FCT-IRS. It is one 13-digit number per taxable person, linked to the NIN for individuals and the CAC number for businesses. No official expiry date for old TINs has been published.

Who must have a Tax ID?

Under section 4 of the Nigeria Tax Administration Act, every taxable person. Section 5 covers government bodies, and section 6 covers non-residents supplying goods or services in Nigeria. A non-resident earning only passive investment income may not need to register but must provide prescribed information.

I have no NIN. Can I still get a Tax ID?

Individuals need a NIN first. BusinessDay reported that the first NIN slip is free at regular NIMC enrolment offices. Get the NIN, keep the slip safe, make sure your phone line is registered with NIMC, and then retrieve the Tax ID on the official portal.

What is the penalty for not registering?

Section 100(1) of the Nigeria Tax Administration Act imposes ₦50,000 for the first month of failure to register and ₦25,000 for each later month the failure continues. Section 100(2) fines a statutory body or company ₦5,000,000 for awarding a contract to an unregistered person, so clients tend to demand your Tax ID early.

I live abroad. Can I get a Tax ID?

Yes, if you have a NIN. BusinessDay's December 2025 explainer said diaspora Nigerians with Nigerian bank accounts used for income or business can apply with their NIN. If you lack one, start with NIMC's process for Nigerians abroad, then retrieve the number on the portal.

Does a Tax ID mean I now owe tax?

No. A Tax ID only identifies you. Whether you owe tax depends on your income, sales and the laws that apply to you. Use the PAYE and VAT calculators to see where you stand, and note that individuals who are not taxable are not required to obtain one.

Sources and last verified 8 November 2026: Nigeria Tax Administration Act 2025 gazette text (sections 4 to 8 and 100), FCT-IRS notice (29 December 2025), Premium Times (18 May 2026), BusinessDay (May and December 2025) and the Nigeria Tax Act 2025 text on this site (section 56 and definitions). Confirm with the NRS, NIMC and CAC.

Check your tax position with the VAT calculator once your number is in hand.