Last updated: September 25, 2026
Important — New Tax ID System (2025/2026): Nigeria has migrated from the old JTB TIN to a new unified 13-digit Tax ID under the Nigeria Tax Administration Act (NTAA) 2025, administered by the Nigeria Revenue Service (NRS) and Joint Revenue Board (JRB). Under the new law, all Nigerians must have a Tax ID to open or operate a bank account from January 1, 2026. If you already have a TIN, verify it is still active at apps.firs.gov.ng/tinverification.
📋 What is a Tax Identification Number (TIN)?
A Tax Identification Number (TIN) is a unique identifier assigned to every individual and business in Nigeria for tax purposes. It is issued by the Federal Inland Revenue Service (FIRS) in collaboration with the Joint Revenue Board (JRB) — formerly the Joint Tax Board (JTB).
The TIN is a 13-digit number that contains coded information including your year of registration, the registry source (NIN for individuals, RC Number for companies), state of registration, and a security fragment. It serves as your official identity within Nigeria's tax system — linking you to all your tax filings, payments, and compliance records.
The TIN is different from your BVN (Bank Verification Number), which is used for banking purposes. However, your BVN or NIN can be used to retrieve or generate your TIN automatically through the JTB portal. The TIN is also different from your NIN (National Identification Number), though the government is working to unify them under the new National Data for Tax project.
TIN is for life: Once issued, your TIN is permanent and never expires. You do not need to renew it. Keep it safe and use it for all tax-related transactions.
👥 Who Needs a TIN in Nigeria?
Under Nigerian tax law, every person earning income or conducting taxable activities in Nigeria must have a TIN. This includes:
Salaried Employees
Anyone receiving a salary in Nigeria must have a TIN for PAYE (Pay-As-You-Earn) tax deductions by their employer. Your employer registers you if you don't already have one.
Freelancers & Self-Employed
Consultants, contractors, sole traders, artisans, market traders, digital entrepreneurs, and anyone self-employed must register for a TIN and file personal income tax returns annually.
Business Owners
Every registered business — sole proprietorship, partnership, or limited liability company — must have a TIN for tax compliance, CAC registration, VAT registration, and opening a corporate bank account.
Government Contractors
Any individual or company bidding for government contracts or tenders at federal, state or local government level must present a valid TIN as part of the procurement requirements.
Landlords & Property Owners
Anyone earning rental income from property in Nigeria is required to declare that income and must have a TIN to do so. This applies to both commercial and residential rental income.
Foreign Nationals
Non-residents and expatriates conducting business or earning income in Nigeria must also obtain a TIN. The process is similar to Nigerian citizens but requires additional immigration documents.
NGOs, cooperatives, professional associations, and MDAs are also required to have a TIN, even if they enjoy tax-exempt status. The TIN is used for identification and compliance transparency, not only for paying taxes.
📄 Documents Required for TIN Registration
The documents required depend on whether you are registering as an individual or a business. Select your category below:
- Valid Government-Issued IDNational ID Card, Driver's Licence, International Passport, or Voter's Card — must be current and valid
- Bank Verification Number (BVN)Your 11-digit BVN issued by your bank — used to auto-retrieve or verify your identity on the JTB portal
- National Identification Number (NIN)Your NIN from NIMC — can be used instead of or alongside BVN to identify you
- Proof of AddressRecent utility bill (NEPA/electricity bill, water bill), tenancy agreement, or any document showing your current address
- Passport Photograph2–4 recent passport-sized photographs (required for walk-in registration at FIRS or State IRS office)
- Email Address & Phone NumberAn active email address for receiving your TIN confirmation, and a valid Nigerian phone number
💡 Quick tip for individuals: Many Nigerians already have a TIN automatically assigned via their BVN or NIN. Before applying, visit taxid.nrs.gov.ng or dial *829# to check if you already have one.
- CAC Business Name Registration CertificateCertificate from the Corporate Affairs Commission showing your registered business name and BN number
- Valid ID of Business OwnerNational ID, Driver's Licence, International Passport, or Voter's Card of the proprietor
- BVN or NIN of Business OwnerYour 11-digit BVN or NIN — used for identity verification
- Business Address ProofUtility bill, tenancy agreement or any official document showing the business address
- Email Address & Phone NumberActive email for TIN delivery and a valid Nigerian phone number for verification
💡 Note: For sole proprietors, you and your business are treated as one entity under Nigerian tax law. You can use your personal TIN for both personal and business purposes. However, you still need to register your business name with the TIN portal using your BN number.
- CAC Certificate of IncorporationThe original Certificate of Incorporation issued by the Corporate Affairs Commission — contains your RC number
- Memorandum & Articles of Association (MEMART)The company's constitutional documents as registered with CAC
- Form CAC 2 — Statement of Share CapitalLists all shareholders and their shareholding percentages
- Form CAC 7 — Particulars of DirectorsLists all directors of the company with their personal details
- Valid ID & BVN of Each DirectorGovernment-issued ID and BVN for each director listed in CAC 7
- Company Registered Address & Office AddressProof of the company's registered address — utility bill or tenancy agreement in the company name
- Company Email Address & Phone NumberOfficial company email for TIN confirmation and a contact phone number
- Company Seal or Stamp (if available)Required for stamping application documents at FIRS — not always mandatory for online registration
💡 CAC integration: Companies newly incorporated with CAC automatically receive a tentative TIN on their Certificate of Incorporation. However, this CAC-issued TIN is not valid until it is activated with FIRS. You must complete full registration on the FIRS/JTB portal to activate it.
- International PassportValid international passport with at least 6 months remaining validity
- Nigeria Residence Permit or VisaCurrent CERPAC (Combined Expatriate Residence Permit and Aliens Card) or valid Nigerian visa
- Proof of Nigerian AddressTenancy agreement, employer's letter confirming address, or utility bill showing Nigerian residential address
- Nigerian Phone Number & EmailActive Nigerian phone number (or roaming number) and a valid email address for correspondence
- Employer's Letter (for employees)If employed by a Nigerian company, a letter from the employer confirming employment and tax obligations
- CAC Documents (for companies)If registering a foreign-owned Nigerian company, include all CAC incorporation documents and directors' particulars
💡 Foreign nationals must register at the nearest FIRS office in person, or through an accredited tax consultant. The process may take longer due to additional verification requirements.
🖥️ How to Register for TIN Online (Step by Step)
The fastest method is online via the JTB portal. The entire process takes about 10–15 minutes and your TIN arrives by email within 24–48 hours.
1
Check if You Already Have a TIN
Before applying, verify whether a TIN has already been assigned to you. Many Nigerians have a TIN automatically linked to their BVN or NIN.
Visit apps.firs.gov.ng/tinverification or taxid.nrs.gov.ng, enter your BVN, NIN, or name and search. Alternatively, dial *829# on any network.
If a TIN already exists, you don't need to re-register. Simply note it down and proceed to verify and activate it.
2
Visit the Official JTB TIN Registration Portal
Go to taxid.nrs.gov.ng — the official Joint Tax Board TIN registration portal. Do not use any other third-party website. The portal is free to use and no payment is required at any stage.
Beware of fake websites charging fees for TIN registration. The genuine JTB portal never requests payment.
3
Select "New TIN Registration" and Choose Your Category
Click "New TIN Registration". You will be asked to choose between:
• Individual — for employees, freelancers, sole traders, and self-employed persons
• Non-Individual (Business) — for companies, partnerships, NGOs, and associations
Select the correct category. If you are registering a Business Name (not a limited company), select Business Name — not Sole Proprietor.
• Individual — for employees, freelancers, sole traders, and self-employed persons
• Non-Individual (Business) — for companies, partnerships, NGOs, and associations
Select the correct category. If you are registering a Business Name (not a limited company), select Business Name — not Sole Proprietor.
4
Enter Your BVN or NIN (Individuals) / RC or BN Number (Businesses)
Individuals: Enter your 11-digit BVN or NIN. The portal will auto-retrieve your name and some personal details for verification.
Businesses: Enter your CAC registration number (RC number for limited companies, BN number for business names, IT number for incorporated trustees). The portal will automatically pull your registered entity name from CAC records.
Businesses: Enter your CAC registration number (RC number for limited companies, BN number for business names, IT number for incorporated trustees). The portal will automatically pull your registered entity name from CAC records.
Ensure you enter the registration number without spaces. Example: BN6727351 not BN 672 7351.
5
Fill in Your Personal / Business Details
Complete the registration form with accurate information including:
full name, date of birth, phone number, email address, residential or business address, state and LGA, business category (for businesses), and any other required fields.
Ensure all details match exactly what appears on your ID documents, BVN record, and CAC registration. Mismatches cause delays and rejection.
Ensure all details match exactly what appears on your ID documents, BVN record, and CAC registration. Mismatches cause delays and rejection.
Double-check your email address — your TIN will be sent there. Use an email you can access reliably.
6
Complete the Security Check and Submit
Verify that you are not a robot by completing the CAPTCHA or security check on the portal. Review all your entered information one more time, then click Submit.
The Joint Revenue Board (JRB) will review and verify your application.
7
Receive Your TIN by Email
After successful validation, your Tax Identification Number (TIN) will be sent directly to the email address you provided — typically within 24 to 48 hours for online applications.
Check your spam or junk folder if you don't see it in your inbox.
Once received, save your TIN securely. You will need it for bank accounts, tax filings, CAC registrations, government contracts, and virtually all formal financial transactions.
🔄 TIN Registration Methods Compared
There are four ways to get your TIN in Nigeria. Choose the one that works best for you:
🌐
Online — JTB Portal
Fastest
The quickest and most convenient method. Apply anytime, anywhere without leaving your home.
- Visit taxid.nrs.gov.ng
- Works for individuals and businesses
- TIN received by email in 24–48 hours
- Requires BVN/NIN or CAC number
- Completely free — no payment required
📱
USSD — *829#
No Internet
The FIRS USSD code works on any Nigerian network — no internet needed. Best for retrieving an existing TIN.
- Dial *829# on any network
- Select "Retrieve TIN" from menu
- Enter your BVN or NIN when prompted
- Your TIN is displayed instantly
- Also works for TCC verification and nearest tax office
🏦
Through Your Bank
Easy
Major Nigerian banks can register your TIN using your BVN. Best if you have trouble with the portal.
- Visit GTBank, First Bank, Access Bank, Zenith, UBA etc.
- Tell them you want TIN registration
- They use your existing BVN record
- Takes 7–14 working days
- Call your branch ahead to confirm the service
🏛️
Walk-in — FIRS or State IRS Office
In Person
Visit any FIRS office or your State Internal Revenue Service office with original documents and two photocopies. Best for complex cases, foreigners, or if you have questions.
- Bring originals and 2 photocopies of all required documents
- Originals are for sighting only — FIRS keeps one photocopy
- Simple individual applications can be same-day
- Company registrations may take up to 7 working days
- Find your nearest FIRS office by dialling *829# or calling 02094602700
| Method | Processing Time | Cost | Internet Required | Best For |
|---|---|---|---|---|
| JTB Online Portal | 24–48 hours | Free | Yes | Everyone — fastest option |
| USSD *829# | Instant (retrieval) | Free | No | Checking/retrieving existing TIN |
| Bank Registration | 7–14 working days | Free | No | Those with portal difficulties |
| FIRS Walk-in | Same day – 7 days | Free | No | Foreigners, complex cases |
🔍 How to Verify Your TIN in Nigeria
Already have a TIN and want to confirm it is valid and active? There are four ways to verify your Tax Identification Number:
FIRS TIN Verification Portal
Visit apps.firs.gov.ng/tinverification. Select "Tax Identification Number" from the dropdown, enter your TIN or BVN, complete the security check and click Search.
Online
USSD Code *829#
Dial *829# on any Nigerian mobile network. Select "Retrieve TIN" or "Verify TIN" from the menu and follow the prompts. No internet needed — works on any handset.
No Internet
JTB Verification Portal
Go to taxid.nrs.gov.ng and use the verification section. Enter your BVN, NIN, or TIN to confirm your registration status.
Online
Call FIRS Helpline
Call the FIRS helpline on 02094602700 during business hours (8am–5pm Monday to Friday). Provide your full name, BVN, or NIN to an agent who can verify your TIN status.
Phone
Lost your TIN? Visit the FIRS TIN verification portal and search with your BVN or NIN. Your TIN is permanently linked to these details and can always be retrieved. You do not need to re-register — the same TIN remains valid for life.
🌟 Benefits of Having a TIN in Nigeria
A TIN is not just a legal requirement — it opens doors to financial services and opportunities you cannot access without it:
Open a Corporate Bank Account
All banks in Nigeria require a valid TIN to open and operate a corporate or business bank account. From January 2026, TIN is also required for individual bank accounts.
Win Government Contracts
Federal, state and local government procurement processes require a TIN. Without it, you cannot bid for or be awarded any government contract or tender.
Access Loans & Credit
Banks and financial institutions require both your TIN and BVN to process business loans, grants, and credit facilities. A TIN demonstrates tax compliance to lenders.
Register Your Business (CAC)
The Corporate Affairs Commission requires a TIN for business registration and annual returns filing. Companies cannot complete CAC processes without a valid TIN.
Import & Export Activities
The Nigeria Customs Service requires a TIN for all import and export documentation. International trade through Nigerian ports is not possible without a registered TIN.
Avoid Tax Penalties
Operating without a TIN exposes you to penalties under the Nigeria Tax Administration Act 2025. Compliance avoids fines, prosecution, and disruption to your business operations.
❓ Frequently Asked Questions
What is a TIN in Nigeria?
A Tax Identification Number (TIN) is a unique 13-digit identifier issued by the Federal Inland Revenue Service (FIRS) and the Joint Revenue Board (JRB). It tracks your tax obligations, filings, and payments within Nigeria's national tax system. Every individual earning income and every registered business in Nigeria is required to have one.
Is TIN registration free in Nigeria?
Yes, TIN registration is completely free. The FIRS and JTB do not charge any fee whatsoever for issuing a Tax Identification Number. If anyone asks you to pay for TIN registration, they are a fraudster. Always use the official JTB portal at taxid.nrs.gov.ng or visit any official FIRS office.
How long does it take to get a TIN in Nigeria?
Processing times depend on the method:
• JTB online portal: 24–48 hours (most common)
• USSD *829# retrieval: Instant (if TIN already exists)
• Bank registration: 7–14 working days
• Walk-in at FIRS/State IRS: Same day to 7 working days
Delays usually occur when documents have errors or information doesn't match across systems.
• JTB online portal: 24–48 hours (most common)
• USSD *829# retrieval: Instant (if TIN already exists)
• Bank registration: 7–14 working days
• Walk-in at FIRS/State IRS: Same day to 7 working days
Delays usually occur when documents have errors or information doesn't match across systems.
Can I use my BVN to get a TIN?
Yes. Your BVN (Bank Verification Number) is one of the primary identifiers used to retrieve or generate a TIN. Visit the JTB portal and enter your BVN — the system may already have a TIN assigned to you. Note that BVN and TIN are different numbers: BVN is for banking, TIN is for tax. However, your BVN links to your TIN in the system.
What is the difference between FIRS TIN and JTB TIN?
Historically, the FIRS issued TINs for federal tax obligations (companies, VAT) while the JTB issued TINs for state taxes. Under the Nigeria Tax Administration Act 2025, Nigeria has unified both into a single 13-digit Tax ID administered by the Nigeria Revenue Service (NRS) and Joint Revenue Board (JRB). Going forward, there is only one national Tax ID for all tax purposes.
Can one TIN be used for multiple businesses?
No. Each registered business must obtain its own unique TIN. A limited liability company must have a separate TIN from its directors' personal TINs. However, for sole proprietors and business names, you and your business are treated as one entity under Nigerian tax law, so you can use your personal TIN for both personal and business purposes.
What is the FIRS USSD code for TIN?
The official FIRS USSD code is *829#. Dial it on any Nigerian mobile network (MTN, Airtel, Glo, 9mobile) to:
• Retrieve your TIN
• Verify your Tax Clearance Certificate (TCC)
• View tax types and rates
• Find the nearest tax office
• Make general tax enquiries
This service works without internet on any handset — including basic phones.
• Retrieve your TIN
• Verify your Tax Clearance Certificate (TCC)
• View tax types and rates
• Find the nearest tax office
• Make general tax enquiries
This service works without internet on any handset — including basic phones.
What happens if I lose my TIN?
You cannot permanently lose your TIN — it is permanently linked to your BVN and NIN in the FIRS system. To retrieve it, visit apps.firs.gov.ng/tinverification, enter your BVN or NIN, and your TIN will be displayed. Alternatively, dial *829#. You do not need to re-register.
Can foreigners apply for TIN in Nigeria?
Yes. Foreign nationals residing in or conducting business in Nigeria are required to obtain a TIN. The process is similar to Nigerian citizens but additionally requires a valid international passport, current Nigerian residence permit (CERPAC) or visa, and proof of Nigerian address. Foreign nationals are generally advised to register in person at a FIRS office or through an accredited tax consultant.
Do I need a TIN to open a bank account in Nigeria?
Yes — and this is now more important than ever. Under the Nigeria Tax Administration Act 2025, all Nigerians are required to have a Tax ID to open or operate bank accounts from January 1, 2026. Corporate bank accounts already require a TIN. If you don't have one, you risk having your account flagged or restricted. Apply immediately at taxid.nrs.gov.ng or dial *829#.
What are common reasons for TIN registration rejection?
The most common reasons TIN applications are rejected or delayed include:
• Mismatched information — details on your form don't match your BVN, NIN, or CAC records
• Incomplete documents — missing required documents during walk-in registration
• Typos and errors — wrong BVN, NIN, or CAC number entered
• Invalid email address — TIN cannot be delivered
• CAC TIN not activated with FIRS — company registered with CAC but TIN not finalised on FIRS portal
Always double-check every field before submitting.
• Mismatched information — details on your form don't match your BVN, NIN, or CAC records
• Incomplete documents — missing required documents during walk-in registration
• Typos and errors — wrong BVN, NIN, or CAC number entered
• Invalid email address — TIN cannot be delivered
• CAC TIN not activated with FIRS — company registered with CAC but TIN not finalised on FIRS portal
Always double-check every field before submitting.