NIN and CAC Numbers to Function as Tax IDs from 2026 – FIRS

The Federal Inland Revenue Service announced that from January 1, 2026, the National Identification Number and Corporate Affairs Commission registration numbers will serve as primary Tax Identification Numbers for individuals and businesses in Nigeria. FIRS Chairman Zacch Adedeji disclosed this during a stakeholders’ meeting in Abuja on Monday, December 22, 2025. The policy aims to streamline tax administration and reduce multiple identification systems.

Adedeji explained that taxpayers will no longer need separate TINs. Individuals will use their NIN, while companies and registered entities will rely on their CAC numbers. This integration follows the signing of a memorandum of understanding between FIRS, the National Identity Management Commission, and the CAC to harmonise data and enhance compliance.

The FIRS boss highlighted benefits for taxpayers and the economy. “This will eliminate the burden of obtaining and maintaining multiple numbers, reduce compliance costs, and improve efficiency in tax collection,” he stated. It also supports the government’s push for a digital economy and better revenue mobilisation.

Stakeholders welcomed the development, noting it aligns with ongoing reforms to modernise Nigeria’s tax system. The change eliminates the need for new TIN applications for those with valid NIN or CAC records. Existing taxpayers must ensure their NIN or CAC details link correctly to their tax profiles.

The policy marks a significant step toward a unified identity framework for governance and taxation. As preparations continue, the FIRS urged Nigerians to update their records with NIMC and CAC to avoid disruptions in 2026.